Published on 01 Apr 08
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article examines whether the High Court’s judgment in Deputy Commissioner of Taxation v Richard Walter is still good law in light of the High Court’s judgment in Plaintiff S157 v the Commonwealth of Australia. It argues that in light of Plaintiff S157, ss 175 and 177 of the Income Tax Assessment Act 1936 (Cth) cannot protect a decision of the Commissioner in which the taxpayer seeks to challenge a decision under s 75(v) of the Constitution on the grounds of jurisdictional error directly in the High Court.
David is a Barrister, Sixth Floor
Selborne/Wentworth Chambers Current at 01 April 2008