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Administrative review of state taxation decisions paper

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Published on 10 Jul 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:

  • the jurisdiction of tribunals at present and how it might be expanded
  • the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc
  • remedies and the treatment of costs in tribunals
  • trends as to the effectiveness of tribunals
  • the interaction of the tribunal system with the decision making process during the assessment and objection stage.

Author profile

Justice Michael Barker
The Hon. Justice Michael Barker is the President of the WA State Administrative Tribunal (SAT) and a judge of the Supreme Court of WA. As President of the SAT he has determined a wide range of State revenue proceedings. Justice Barker was appointed to the Supreme Court in August 2002 and as President of SAT when it commenced operations in January 2005. Justice Barker has an extensive background in administrative law. He was Chair of the Taskforce that recommended the establishment of the SAT and has been responsible for the establishment of the SAT as a major new decision maker on the State scene. - Current at 07 May 2009

 

This was presented at Eighth (2008) Annual States' Taxation Conference .

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Individual sessions

Administrative review of state taxation decisions

Author(s):  Justice Michael BARKER

Materials from this session:

CPT Custodian – The Aftermath

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

State cases update

Author(s):  Nick MOST

Materials from this session:

Duties Act 2008 (WA) – New landholder duty and entity restructuring regimes

Author(s):  Clayton COX

Materials from this session:

Payroll tax – Maintaining harmonisation

Author(s):  Ian PHILLIPS

Materials from this session:

Land tax – Aggregation and approaches to exemption thresholds

Author(s):  Jane CRISP,  William ARUDSOTHY

Materials from this session:

Payroll tax: Contractors

Author(s):  Glynn FLAHERTY

Materials from this session:

Carbon Taxes – Are they a realistic alternative to emissions trading?

Author(s):  Costa KOUTSIS

Materials from this session:

State taxes update

Author(s):  Jim RICHARDS

Materials from this session:

Dealing with state and territory anti-avoidance provisions

Author(s):  Mark RICHMOND

Materials from this session:

Payroll tax – Grouping provisions: Application of Commissioner’s discretion

Author(s):  Danny DELIGIANNIS

Materials from this session:

Exiting a consolidated group – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

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