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A current controversy and “the rule of law”

Published on 01 Oct 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In its recent submission to Treasury on “extra-statutory concessions”, the Taxation Institute has (quite rightly in the author’s view) raised the issue of erosion of the rule of law. This paper submits, though, that such a regime need not of itself offend the principles of the rule of law (though that leaves open the serious practical question of whether such a regime would in fact have the effect of eroding the rule of law).

Author profile:

Author Photo - Tim Neilson CTA
Tim Neilson CTA
Tim is a Special Counsel of Greenwoods & Freehills Pty Limited in Melbourne. Tim is a legal practitioner who practices primarily in the area of income tax and capital gains tax, generally for "large business and international" type clients, mainly in financing, major projects and M&A. He is a former State Chairman of The Tax Institute, and a member of the Advisory Board for the Monash University Journal of Australian Taxation. He has published frequently in professional journals and spoken at professional organisation conferences and seminars and guest lectures in the University of Melbourne's Masters of Laws program. Current at 01 November 2013 Click here to expand/collapse more articles by Tim NEILSON.
 
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