Published on 27 Jul 01
by THE TAX INSTITUTE
This powerpoint presentation deals with the issue of whether taxpayers should be able to rely on the Commissioner's rulings. The particular areas discusses are: estoppel v discretion; the status of rulings; the status of charter of rights; the duty of fairness v the duty to collect revenue and judicial review.
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts).
- Current at
30 March 2021