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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
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced understanding of the latest trends and developments in administrative law, as it relates to the Australian tax system
- Be able to understand and apply various administrative law processes and remedies including jurisdictional error, natural justice, relevant and irrelevant considerations and improper purpose
- Understand the extent and limits on the Commissioner’s general power of administration of the tax law
- Apply new knowledge about the latest trends and approaches to administrative law in bringing matters or seeking review regarding governmental action, including across a wider field of government regulation
- Have the communication and writing skills to independently examine, analyse and prepare for review of administrative action in the tax context.
A student who successfully completes this subject will have gained:
- Legal, statutory and case research, analysis and writing skills
- The ability to apply general principles of administrative law in the specific statutory context of taxation
- Communication skills (oral and written) in preparing reviews, analysis and seeking relief and remedies.
Last updated: 30 January 2024