Published on 29 Jul 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- the premise: Review in a tribunal vs a court
- distinction between a fact, choice and satisfaction
- the review of a determination of fact
- the review of a discretion involving a choice
- review of a decision involving satisfaction/opinion
- factors that may exclude the avon downs principle
- the nature of the review hearing
- the review of a discretion by a tribunal
- the review of a discretion by a court.
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes.
- Current at
26 June 2019