The choice of forum to pursue a dispute with the Commissioner may be important to the outcome. The usual choices in litigation are whether to go to the Administrative Appeals Tribunal or the Federal Court. However there have been some recent State Supreme Court cases involving taxpayers and the Commissioner, which highlight that the Federal jurisdictions are not the only jurisdictions to consider.
This event outlined the issues and outcomes in these cases, addressed the available choices, and considered in what circumstances declaratory relief might resolve issues.