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The legislative interface between the creation of a liability to tax and the right to challenge that liability

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Published on 01 Sep 14 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The “conclusive evidence” provisions in the taxation legislation have the effect of establishing conclusively (except in Pt IVC proceedings) that the amount and all the particulars in a notice of assessment produced by the Commissioner are correct. Provision is made in Pt IVC of the Taxation Administration Act 1953 (Cth) (TAA) for objections to assessments and for reviews by the Administrative Appeals Tribunal and appeals to the Federal Court. Together, the conclusive evidence provisions and Pt IVC of the TAA give voice to a legislative policy in respect of the interface between the creation of a liability to tax upon assessment under statute by an officer of the Executive, the Commissioner and the constitutionally necessary ability for the recipient of an assessment to be able to challenge that asserted liability by an invocation of judicial power. Sections 14ZZM and s14ZZR of the TAA also give voice to a legislative policy in respect of this legislative interface.

This paper examines the operation of this legislative interface and highlights that the current taxation regime does not adequately address the protection of taxpayers against the impact of erroneous assessments.

Author profile

Sylvia Villios CTA
Dr Sylvia Villios, CTA, is an Associate Professor at the Adelaide Law School, University of Adelaide. She researches and teaches in taxation law, particularly focusing on questions about the operation of the Australian tax system, taxation policy, corporate taxation and the role, powers and accountability of the Commissioner of Taxation. Outside of her primary research area, she has published extensively on the role and operation of Australia's succession laws. Dr Villios is the Associate Dean of Graduate Studies for the Faculty of Arts, Business, Law and Economics. She is a co-director of the Regulation of Commercial, Corporations, Insolvency and Taxation (ROCCIT) research unit which is based at the University of Adelaide. She is an editorial panel member of the Australian Tax Law Bulletin, Lexis Nexis. During her academic career she has published over 40 peer-reviewed journal articles. She has a strong industry presence and her background in taxation and commercial law extends beyond academia and includes experience in legal practice - Current at 03 November 2025
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