Administrative Law in Tax Matters (LAWS90167)

This subject examines contemporary developments in administrative law and how they apply to the Tax Commissioner and the taxpayer. In the last 15 years the High Court has rapidly developed administrative law principles that apply to constrain government officials’ powers and duties, in taxation, immigration and other jurisprudence. This subject will draw upon those principles developed across various types of government activity and apply them to the Tax Commissioner’s exercise of powers.

Principal topics will include:

• The principle of legality and limits on the powers of the Commissioner of Taxation
• Jurisdictional error, natural justice, failure to carry out legislative purposes, relevant and irrelevant considerations and improper purpose
• How the Commissioner’s purposes for purporting to exercise his statutory powers might be determined
• The general power of administration
• The process of seeking review
• Review of General Interest Charge remission decisions
• Garnishee orders
• Seeking relief and remedies