Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification

Research output: Contribution to journalArticleResearchpeer-review

Abstract

Australian business taxpayers seeking compensation for losses caused by the wrongs of tax officials have a number of judicially-enforceable and non-judicial avenues of relief. This article outlines each of these options and assesses the suitability and effectiveness of each for resolving compensation claims of business taxpayers. This examination reveals that there are no broadly applicable judicial avenues of relief with any realistic prospects for recovery available to assist Australian business taxpayers. Business taxpayers must turn to non-judicial avenues for recovering compensation from the Commissioner of Taxation. This article contends that these non-judicial avenues of relief are ill-suited for resolving many business compensation claims. Consequently, unlike other taxpayers, Australian business taxpayers often will have no appropriate, broadly applicable avenue for recovering compensation for tax official wrongs. This article calls for an express statutory statement to address this disadvantage by providing businesses with clarity and certainty as to their entitlements to compensation for loss caused by the wrongs of tax officials.

Original languageEnglish
Pages (from-to)227-249
Number of pages23
JournaleJournal of Tax Research
Volume10
Issue number2
Publication statusPublished - 1 Dec 2012
Externally publishedYes

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