Published on 15 Aug 19
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- nature of an application to the AAT for “review” vs an “appeal” to the FCA
- significance of “discretions”
- how to identify a “discretion”
- other considerations: procedure; evidence; costs; confidentiality; separate questions; hybrid proceedings.
Eugene is a barrister who practises principally in the area of tax. He has appeared in a number of leading tax cases in the High Court and Federal Court, including BHP (the “associates” case), Watson, AusNet, Orica, SPI PowerNet, Australian Pipeline Trust and Financial Synergy Holdings. He also provides opinions and assists clients in their dealings with the Commissioner. Eugene has a Master of Tax from the University of Melbourne where he is a Senior Fellow of the Law Faculty, lecturing in the subjects Comparative Tax Avoidance and Tax Avoidance and Planning.
- Current at
19 June 2019