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The taxation appeals system: an administrative law perspective

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journal contribution
posted on 05.06.2017, 01:39 authored by Gumley, Wayne
This paper examines the current review rights provided under the Income Tax Assessment Act 1936 to evaluate their fairness and efficiency by reference to the significant developments in administrative law over the last 20 years. It is concluded that the internal review process offered under the Act (ie. the objection procedure) is not operating efficiently and in cases where ATO policy is disputed it is incapable of considering the merits of the dispute. It is also concluded that the external review avenues (ie. by the Administrative Appeals Tribunal and Federal Court) are unfair due to delay and high litigation costs involved together with the Commissioner's power to prejudice the taxpayer's rights through his power to recover the amount in dispute before the appeal is determined.


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Syme Department of Banking and Finance.

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