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Challenging the Commissioner’s non-curial powers – an alternative to judicial review

Published on 01 Jul 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

It is almost trite to observe that a criminal court has jurisdiction to exclude improperly obtained evidence. Where Commonwealth or State agencies have acted improperly, the criminal courts have always had discretion to exclude evidence obtained as a result of any such impropriety. What is perhaps not so well known is that the same discretion exists in civil cases, including in a taxation context.

Author profile:

Mathew Leighton-Daly CTA
Mathew is a Barrister practising from 16th Floor Wardell Chambers (Head of Chambers: the Hon. R Ellicott, QC). He has an eclectic tax-related practice encompassing administrative, civil and criminal matters (both opinion and court/tribunal work) with particular experience acting for taxpayers in matters involving alleged tax evasion. He is a part-time Lecturer in Law with the Australian Graduate School of Policing and Security, CSU and is regularly published in leading professional and scholarly tax journals. Mathew is a tax law PhD Scholar with UNSW Australia and was awarded the ATAX research scholarship. Current at 02 June 2015 Click here to expand/collapse more articles by Mathew Leighton-Daly.
 
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