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Tackling the exercise of the Commissioner’s discretionary powers paper

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Published on 25 Jul 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • identifying the existence of a discretion
  • consequences of conferring a discretion or state of mind requirement on Commissioner
  • on what grounds can a taxpayer challenge the exercise of a siscretion or a state of mind?
  • administrative law developments.

 

 

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at 19th Annual States’ Taxation Conference .

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