Australian tax controversies and human rights

Dabner, Justin (2014) Australian tax controversies and human rights. CCH Tax Week, 2014 (45). pp. 1-5.

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Abstract

[Extract] In both his 2013 and 2014 annual reports, the Australian Inspector-General of Taxation identified the need to consider the adoption of a taxpayer Bill of Rights in Australia. While a charter of taxpayer rights has been a feature of ATO administration for 18 years, most commentators view it as inadequate in not providing legal remedies for aggrieved taxpayers and out of step with international developments. In the absence of constitutional or legislative protection for fundamental rights, the courts appear to have been reluctant to extend any legal rights or protections to taxpayers who are then, typically, left to attempt to convince the Ombudsman of the merits of their case.

Item ID: 37817
Item Type: Article (Commentary)
Keywords: Australia; tax; taxation; human rights; bill of rights; ATO; taxpayer
ISSN: 1320-9426
Date Deposited: 27 Jan 2017 02:28
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9404 Justice and the Law > 940405 Law Reform @ 100%
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