This powerpoint presentation deals with the issue of whether taxpayers should be able to rely on the Commissioner's rulings. The particular areas discusses are: estoppel v discretion; the status of rulings; the status of charter of rights; the duty of fairness v the duty to collect revenue and judicial review.
Miscellaneous
2001
Dealing with the Commissioner
Source: National
Published Date: 27 Jul 2001
Individual Session
Dealing with the Commissioner
Author(s):
Mark L Robertson
Materials from this
session:
Details
- Published By: Mark L Robertson
- Published On:27 Jul 2001
- Took place at:Dockside, Darling Harbour, Sydney
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Tags
Miscellaneous
2001
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