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

Tackling the exercise of the Commissioner’s discretionary powers paper

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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 VCAT, State Supreme Courts and the High Court in State Revenue cases. Michael has been a member of various committees of The Tax Institute for over 20 years, including the Victorian State Taxes Subcommittee. - Current at 26 June 2019
Click here to expand/collapse more articles by Michael FLYNN.

 

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

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Tackling the exercise of the Commissioner’s discretionary powers

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