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Correcting mistakes – Rectification and ratification paper


This paper covers:

  • rectification
  • retrospective amendment
  • flow on effects
  • ratification
  • retrospectivity.

Author profile

David Marks QC CTA
David is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association. - Current at 12 February 2021
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This was presented at 2016 National GST Intensive .

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Author(s):  AH (Tony) SLATER

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