Practical Injustice in the Context of Private Tax Rulings
31 Pages Posted: 12 Nov 2018
Date Written: September 20, 2016
This paper demonstrates that because of the limitation on jurisdictional error relief in FCT v Futuris (2008) 237 CLR 146 practical injustice prevails whenever the Commissioner of Taxation exercises power to make a revised ruling without first giving the adversely affected person relying on the ruling fair notice and an opportunity to refute revision.
Keywords: Procedural Fairness, Legitimate Expectation, Practical Injustice, Jurisdictional Error, Part IVC Appeals and Reviews, Implied Obligation, Formation of Opinion, Private Tax Rulings, Operational Flexibility, Assessment-Making Process, Conscious Maladministration
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