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Dealing with the Commissioner

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.

Author profile:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at First Annual State's Taxation Conference.

Get a 20% discount when you buy all the items from this event.

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Pay-Roll Tax Administration Workshop

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