Dabner, Justin (2008) High Court revises rules on challenging the validity of an assessment. CCH Tax Week, 23 October 2008 (42). pp. 1-4.

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Abstract

[Extract] A continuing area of uncertainty has been the circumstances in which a taxpayer may challenge an assessment on the grounds of invalidity. Section 75(v) of the Constitution and s 39B of the Judiciary Act 1903 provide the High Court and Federal courts respectively with jurisdiction to entertain prerogative writs against an officer of the Commonwealth in the event of maladministration. The extent to which a taxpayer can call in aid this jurisdiction to contest the validity of an assessment is brought into question by s 175 and 177(1) of the Income Tax Assessment Act 1936.

Item ID:	33540
Item Type:	Article (Commentary)
ISSN:	1320-9426
Date Deposited:	05 Feb 2017 23:47
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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