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Stamp duty and payroll tax discretions presentation


State tax legislation confers numerous discretions on the Commissioners, the exercise of which may determine whether any tax liability arises. An understanding of the scope of discretionary powers and the avenues for challenging the exercise of discretions will often be critical for both revenue officers and for practitioners advising clients affected by the exercise of discretionary powers. This presentation covers:

  • what types of discretions exist in State tax legislation?
  • how do you identify a discretion - when does ‘may' mean ‘may' and not ‘shall'?
  • what constraints apply to Commissioners when exercising a discretion?
  • what protections exist for taxpayers before, during and after the exercise of a discretion?
  • avenues for challenging the exercise of a discretion
  • practical considerations for taxpayers and the Commissioner when dealing with discretions
  • should the use of discretions be encouraged?

Author profile:

Author Photo - Michael Flynn QC CTA-Life
Michael Flynn QC CTA-Life
Michael is a Barrister specialising in taxation, is the immediate past National President of The Tax Institute. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University. Current at 02 June 2015 Click here to expand/collapse more articles by Michael FLYNN.

This was presented at Ninth Annual States' Taxation Conference.

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