Published on 01 Oct 14
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In the law which governs standing to institute legal proceedings, a distinction is drawn between personal standing and representative standing. The latter concerns applicants who seek leave for judicial review on the basis that they represent the interests of other identifiable individuals, or that they represent the public interest. In the United Kingdom, there has been a progressive widening of the standing rules in relation to judicial review. This has been most pronounced in relation to representative groups seeking standing and has led to some interesting and novel cases in the tax arena.
This article examines one of those cases, a representative group campaigning against tax havens and tax abuse seeking judicial review of a settlement decision entered into by the revenue authorities in the UK. The article then examines the rules of standing in Australia and poses the question: could such a case happen to the ATO?
Ram is a Senior Lawyer, Review and Dispute Resolution, Australian Taxation Office.
Current at 1 October 2014