Resolving Australian tax controversies: does the tax jurisprudence under the European Convention on human rights suggest a better way?
Dabner, Justin (2015) Resolving Australian tax controversies: does the tax jurisprudence under the European Convention on human rights suggest a better way? In: Presentations from the 24th Annual Tax Research Network Conference. From: 24th Annual Tax Research Network Conference, 9-10 September 2015, Hull, UK.
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Abstract
[Extract]
Protecting taxpayers' rights in Australia Avenues available:
•Part IVC of the Taxation Administration Act 1953
•Administrative Decisions (Judicial Review) Act 1977
•S.39B of the Judiciary Act 1903
•ATO complaints system
•Ombudsman / Inspector-General of Taxation
•Freedom of Information Act 1982
•Public Governance, Performance and Accountability Act2013
•Privacy Act 1988
Item ID: | 42147 |
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Item Type: | Conference Item (Presentation) |
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Date Deposited: | 15 Mar 2016 04:07 |
FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 50% 18 LAW AND LEGAL STUDIES > 1801 Law > 180114 Human Rights Law @ 50% |
SEO Codes: | 97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100% |
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