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Judicial review of revenue settlement decisions by public interest litigants
Published on 01 Oct 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In the law which governs standing to institute legal proceedings, a distinction is drawn between personal standing and representative standing. The latter concerns applicants who seek leave for judicial review on the basis that they represent the interests of other identifiable individuals, or that they represent the public interest. In the United Kingdom, there has been a progressive widening of the standing rules in relation to judicial review. This has been most pronounced in relation to representative groups seeking standing and has led to some interesting and novel cases in the tax arena.
This article examines one of those cases, a representative group campaigning against tax havens and tax abuse seeking judicial review of a settlement decision entered into by the revenue authorities in the UK. The article then examines the rules of standing in Australia and poses the question: could such a case happen to the ATO?
Author profile
Ram Pandey
Ram is a principal lawyer in Review and Dispute Resolution in the ATO. Ram has been with the ATO for over 12 years working on tax appeals in the AAT and Federal Court. Prior to joining the ATO, Ram worked as a lawyer with Jones Day LLP in their corporate practice and before that at KPMG as a tax consultant. Ram has degrees in economics and law from the University of Sydney, a Masters of Law from the University of Sydney and a Certificate in American Law from UC Berkeley. - Current at 13 January 2023
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