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 is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many cases concerning the issue of purpose Australia-wide for taxpayers and for the Commissioner.
- Current at
29 November 2017