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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.

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Mathew Leighton-Daly
Current at 21 November 2013 Click here to expand/collapse more articles by Mathew Leighton-Daly.
 

 

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