This presentation covers:
- how to identify whether Commissioner has a discretion
- consequences of exercising discretion or forming state of mind
- nature of judicial review in each jurisdiction.
- recent administrative law developments.
State taxes
Payroll tax
Land tax
The review of Commissioners' administrative decisions
Source: National
Published Date: 25 Jul 2019
Individual Session
Tackling the exercise of the Commissioner's discretionary powers
Author(s):
Michael Flynn KC, CTA-Life
Materials from this
session:
Details
- Published By: Michael Flynn KC, CTA-Life
- Published On:25 Jul 2019
- Took place at:W Hotel, Brisbane
The material is copyright. Apart any fair dealing for the purpose 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
State taxes
Payroll tax
Land tax
Miscellaneous
2019
Share this page