shopping_cart

Your shopping cart is empty

Challenging the Commissioner’s non-curial powers – an alternative to judicial review

Taxation in Australia | 1 Jul 10
 
Member Price: $22.00
Non Member Price: $28.00

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 01 Jul 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

It is almost trite to observe that a criminal court has jurisdiction to exclude improperly obtained evidence. Where Commonwealth or State agencies have acted improperly, the criminal courts have always had discretion to exclude evidence obtained as a result of any such impropriety. What is perhaps not so well known is that the same discretion exists in civil cases, including in a taxation context.

Author profile

Mathew Leighton-Daly
Mathew is a PhD Scholar Atax, UNSW Consultant. - Current at 15 February 2018
Click here to expand/collapse more articles by Mathew Leighton-Daly.

 

Copyright Statement