Is the ATO a law unto itself?

Woellner, Robin (2007) Is the ATO a law unto itself? In: Proceedings of the ALTA 2007 Conference. Law and Public Policy: Taming the Unruly Horse?. From: ALTA 2007 Conference: 62nd Annual Conference. Law and Public Policy: Taming the Unruly Horse?, 23-26 SEP 2007, Perth, WA, Australia.

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Abstract

Over recent years, tax advisers and others have complained that the Australian Taxation Office on occasions issues rulings, determinations, media releases and, indeed, assessments inconsistent with single judge decisions in the Federal Court with which the ATO does not agree.

Item ID: 3046
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: taxation
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Date Deposited: 09 Oct 2009 01:25
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
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