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.  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.