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Hubris contained: why a separate Australian Tax Court should be rejected
Published on 01 Sep 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Proposals that a specialist tax court be created should be rejected. The Federal Court has fulfilled the expectations of its founders. Generalist lawyers question orthodoxy and challenge the assumptions of specialists. The costs and disadvantages of a specialist court outweigh any supposed gains. Reform of federal appellate arrangements may, however, be worth considering.