The rights of Australian taxpayers to compensation for ATO mistakes derive from a patchwork of judicially enforces, statutory and informal avenues of relief. This book explores the patchwork and provides and in-depth analysis of its adequacy and effectiveness. After examining the international experience, particularly that of the United States and the United Kingdom, it proposes and presents a no-fault statutory scheme to address the shortcomings of the current system.
|Place of Publication||Sydney NSW Australia|
|Number of pages||244|
|Publication status||Published - 2011|
|Name||Australasian Tax Teacher's Association (ATTA) Doctoral Series|