shopping_cart

Your shopping cart is empty

  • Home
  • Tackling the exercise of the Commissioner’s discretionary powers paper

Tackling the exercise of the Commissioner’s discretionary powers paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Jul 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • identifying the existence of a discretion
  • consequences of conferring a discretion or state of mind requirement on Commissioner
  • on what grounds can a taxpayer challenge the exercise of a siscretion or a state of mind?
  • administrative law developments.

 

 

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at 19th Annual States’ Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Mind the gap – the Placer Dome decision

Author(s):  Jesslyn Rosair,  Sue WILLIAMSON,  Jamie Stewart

Materials from this session:

Tackling the exercise of the Commissioner’s discretionary powers

Author(s):  Michael FLYNN

Materials from this session:

NSW Review of Payroll Tax Administration: Outcomes and implications

Author(s):  Ian PHILLIPS

Materials from this session:

Fundamental principles in payroll tax grouping and exclusion orders

Author(s):  Harry LAKIS

Materials from this session:

Duties cases – “The big ones”

Author(s):  David W MARKS,  Dorian Beaver,  Darren Nicholls

Materials from this session:

The Interface between state taxes and GST

Author(s):  Jennee CHAN

Materials from this session:

Technology and state taxes

Author(s):  Gary CHIERT,  Keith Swan

Materials from this session:

Issues arising out of “disruptive” activities and the gig economy

Author(s):  Stefanie Merlino

Materials from this session:

The lease/licence distinction in duties

Author(s):  Katrina PARKYN,  Greg Protektor

Materials from this session:

Goods – Still in the duty net?

Author(s):  Amrit MACINTYRE

Materials from this session:

2018-19 state taxes legislative update

Author(s):  Alec Pettigrew

Materials from this session:

States taxes cases and legislative update

Author(s):  Dorian Beaver,  Hayley Lock,  Alec Pettigrew

Materials from this session:

Tax administration issues

Author(s):  Philip BENDER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse