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The relationship between the Commissioner of Taxation and the Judiciary

Published on 01 Jun 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The paper examines the suggestion in the recent judgment in Indooroopilly Children Services (Qld.) Pty. Ltd. [2007] FCAFC 16, that the Commissioner of Taxation should seek declarations from the Federal Court of Australia on issues of law. The paper propounds the view that rarely should that process be adopted in place of the statutory processes of assessment or private ruling, objection and reference to the Court.

Author profile:

Daryl DAVIES


 
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