Public policy concerns in taxpayer claims against the Commissioner of Taxation: myths and realities

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Abstract

This article aims to separate myth from reality in relation to three of the public policy concerns most commonly considered by judges in determining taxpayer claims against the Commissioner of Taxation. Specifically, policy arguments around possible adverse motivational impacts of imposing liability on the Commissioner, justiciability concerns, and arguments that imposing liability on the Commissioner might open the floodgates to indeterminate liability are assessed. The article concludes that there is little evidence to support treating any of these arguments as determinative in taxpayer claims against the Commissioner. It calls for these concerns to be subjected to the usual rigours of the rules of evidence rather than accepted because of their inherent appeal to logic.
Original languageEnglish
Pages (from-to)10-25
Number of pages16
JournalAustralian Tax Review
Volume40
Issue number1
Publication statusPublished - 2011
Externally publishedYes

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