LAW7048

Taxation Commissioner's discretionary powers

Associate Professor Sue McNicol

Objectives Upon completion of this subject the student should (1) be aware of the nature of discretions and statutory investigative powers and the circumstances and manner in which they are to be exercised; (2) be aware of the relationship of discretions to, eg the assessment and collection of tax; (3) be aware of appropriate review and appeal procedures; (4) be able to determine the appropriate strategy, both from the clients and the government agencies point of view, to be adopted in various practical situations; (5) be able to articulate that strategy.

Synopsis This subject analyses the Commissioner's discretionary powers under the Income Tax Assessment Act 1936 and 1997 and the Taxation Administration Act 1953 in relation to anti-avoidance under Pt IVA, the collection of tax and the obtaining of information. It also analyses the powers of other agencies such as the Australian Securities Commission and the State Revenue Office. It is a practically oriented subject which will focus on the relevant government agencies current policies and the steps that a client may take in relation to an adverse exercise of power.

Assessment Class presentation: 20% - Research assignment: 80%

Texts

CCH Federal tax reporter
Income tax practice Butterworths
McNicol Law of privilege Law Book, 1992

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