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The Tax Administration Continuum – “The Law Was Made for Man, Not Man for the Law” presentation
Published on 17 Aug 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This papers covers:
- tax administration continuum
- substantive rules and how to make them better
- application of resources
- binding rulings
- behavioural insights
- transparency in all forms - voluntary regime, credit agencies, CbC reporting
- obtaining juducial clarification
- commissioner's remedial power
- influencing law design
Author profile
Andrew Mills CTA-Life
Andrew Mills, CTA-Life, is Chair of the Financial Reporting Council Australia, Acting Chair of the Board of Tax, Principal Fellow at Melbourne University Law School and a member of the ANU’s Tax and Transfer Policy Institute Advisory Board and the Executive Committee of IFA Australia Branch among other roles. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013–2019.
Andrew has over 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director (Partner) at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. Andrew holds qualifications in Business and Law and is a Chartered Taxation Adviser (Life), a Fellow of CPA Australia, a Graduate member of the Australian Institute of Company Directors and a Fellow of the Governance Institute of Australia.
- Current at
06 January 2026
This was presented at 50th Western Australia State Convention .
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Individual sessions
Tax Administration Continuum - "The Law was Made for Man, not Man for the Law"
Author(s): Andrew MILLSMaterials from this session:
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Superannuation – Current state of affairs post 1 July 2017
Author(s): Jemma SANDERSONMaterials from this session:
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The New Small Business Restructure Rollover: The opportunities
Author(s): Alan KRAWITZ, Daniel TaborskyMaterials from this session:
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Corporate Tax: Residency and the tax rates
Author(s): Robert DEUTSCHMaterials from this session:
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Appointors and Guardians: Getting trust deeds right
Author(s): Grahame YoungMaterials from this session:
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Division 7A: Dealing with the “Here and Now”
Author(s): Richard J FRIENDMaterials from this session:
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All the things I forgot I knew about tax consolidations
Author(s): Tracey RENSMaterials from this session:
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Wealth management, part IVA and related issues – Cold trusts and hot topics
Author(s): Peter WALMSLEYMaterials from this session:
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The Potential Income Tax Costs of Forgiven Debt
Author(s): Tristan BoydMaterials from this session:
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Bob the Builder – But is He Also a Developer?
Author(s): Corey BEATMaterials from this session:
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Tax Dispute Resolution in the Modern Era
Author(s): Jonathon LEEKMaterials from this session:
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