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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:

Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008 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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