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Commissioner’s dscretions: Cases and practical considerations presentations

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.

Author profile:

Harry Lakis CTA
Harry is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute. Current at 30 April 2015 Click here to expand/collapse more articles by Harry LAKIS.
 

This was presented at Tenth Annual States’ Taxation Conference.

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