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Questions & Answers: Administrative appeals tribunal review of objection decisions

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Published on 01 May 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The AAT has wide powers to re-exercise discretions the Commissioner could have made when he determined the objection. However, not all penalty remission decisions of the Commissioner can be reviewed by the AAT.

Author profiles

Carmen McElwain CTA
Carmen leads MinterEllison’s Tax Controversy team. She has over 25 years’ experience managing large and complex tax controversy matters at the risk review and audit stages and in the conduct of tax litigation. Carmen is responsible for the management and conduct of major tax litigation cases on behalf of the ATO and has been on the ATO’s Tax Technical panel of legal service providers since 2007. She also represents large corporates in their disputes against the ATO and applies her insights into ATO processes and decision making to design strategies for the effective management of clients’ tax dispute issues. - Current at 29 November 2017
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Stephen Jones CTA
Stephen is a Special Counsel in Maddocks' Tax Disputes Team. - Current at 01 February 2008
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