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Commentary

Published on 01 Feb 96 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Has the forbidden line between administration and legislation been crossed, prejudicing taxpayers and adding to spiralling compliance costs?

Author profiles

Gordon Brysland
Gordon is an Assistant Commissioner in TCN at the ATO with responsibility for technical GST and related issues. He has practised in indirect tax for over 30 years, and is the author of many articles on public law issues (most recently, Fiscal Neutrality, Principles-Based Drafting, Constructional Choice, MBI Properties, and interpretation NOW!). - Current at 30 September 2019
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Allan Blaikie CTA
Allan formerly headed up the Clayton Utz National Taxation Team. With over 40 years’ experience including over a decade as a Chartered Accountant, Allan advises leading Australian and international companies and high net worth individuals on a broad range of international and domestic tax matters. Allan has been involved in the successful conduct of several landmark Australian tax cases particularly in the area of tax treaty interpretation. He has also led large multi-disciplinary teams in the conduct of Australian and international tax audits and reviews. Allan also provides oversight on large taxation engagements undertaken by corporate tax departments, auditors etc. His practice also extends to undertaking sensitive matters for governments and government authorities in the area of taxation. - Current at 04 January 2018
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