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Draft Practice Direction for the Expedited Review of Certain Decisions

Published on 31 Jan 14 by THE TAX INSTITUTE

This submission addresses our main concerns in relation to the draft practice direction. In particular:

  • The draft practice direction should not apply to most tax decisions, by ”tax decision” we mean a decision subject to appeal under Part IVC of the Taxation Administration Act 1953 (TAA). If the draft practice direction is to apply to all tax decisions, amendments to paragraphs 1.3, 2.1 and 2.5 are required to clarify this;
  • There should be flexibility as to the timing of an application for expedited review;
  • The draft practice direction should clarify whether both the applicant and the respondent can apply for expedited review; and
  • The prejudice to the responding party should be a matter the Tribunal considers in determining an application for expedited review.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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