Justiciability is the concern with ensuring that only those cases involving matters which are appropriate for judicial scrutiny are determined in our courts. This article contends that both in tortious and equitable estoppel actions by taxpayers against the Commissioner of Taxation, justiciability considerations underlie the usual denial of relief to the plaintiff. In part II it is demonstrated that, although not expressly acknowledged, justiciability considerations underlie the especially restrictive judicial approach to determining such claims. In part III, the role which justiciability concerns have played in the determination of tortious and equitable estoppel claims by taxpayers against the Commissioner of Taxation is critically examined. An express, more coherent and uniform approach to justiciability considerations in tax cases is proposed.
|Number of pages||13|
|Journal||Journal of the Australasian Law Teachers Association|
|Publication status||Published - 2008|