shopping_cart

Your shopping cart is empty

Stamp duty and payroll tax discretions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

State tax legislation confers numerous discretions on the Commissioners, the exercise of which may determine whether any tax liability arises. An understanding of the scope of discretionary powers and the avenues for challenging the exercise of discretions will often be critical for both revenue officers and for practitioners advising clients affected by the exercise of discretionary powers. This paper covers:

  • what types of discretions exist in State tax legislation?
  • how do you identify a discretion - when does ‘may' mean ‘may' and not ‘shall'?
  • what constraints apply to Commissioners when exercising a discretion?
  • what protections exist for taxpayers before, during and after the exercise of a discretion?
  • avenues for challenging the exercise of a discretion
  • practical considerations for taxpayers and the Commissioner when dealing with discretions
  • should the use of discretions be encouraged?

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at Ninth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Federal and State tax reform – is there a future for State and Territory taxes?

Author(s):  Greg SMITH

Materials from this session:

Stamp duty and payroll tax discretions

Author(s):  Michael FLYNN

Materials from this session:

State taxes update

Author(s):  David READ

Materials from this session:

Revenue Office compliance plans update

Author(s):  Simon MCKEE

Materials from this session:

State cases update

Author(s):  Angela MELICK

Materials from this session:

Global financial crisis - Stamp duty issues for recapitalisations, schemes of arrangement and corporate insolvency

Author(s):  Peter MCMAHON

Materials from this session:

Harmonised tracing provisions - How far do they go?

Author(s):  Ian PHILLIPS

Materials from this session:

Landholder duty - Recent developments

Author(s):  Barbara PHAIR

Materials from this session:

Taxation of independent contractors - Contractor provisions post harmonisation

Author(s):  Gary MATTHEWS

Materials from this session:

Transactions involving real property

Author(s):  Peter ALLEN,  Katrina PARKYN

Materials from this session:

Harmonisation of payroll tax administration

Author(s):  Richard JOLLY

Materials from this session:

Payroll tax - Exemptions/concessions/rebates post harmonisation

Author(s):  Glynn FLAHERTY

Materials from this session:

“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

Materials from this session:

Valuation

Author(s):  Daryl WILLIAMS

Materials from this session:

Climate change – State and Territory tax implications of the new system

Author(s):  Amrit MACINTYRE

Materials from this session:

Further details about this event:

 

Copyright Statement