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Correcting mistakes – Rectification and ratification paper

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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 08 Sep 16 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • rectification
  • retrospective amendment
  • flow on effects
  • ratification
  • retrospectivity.

Author profile

David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
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