Practical Injustice in the Context of Private Tax Rulings

31 Pages Posted: 12 Nov 2018

See all articles by John Azzi

John Azzi

Western Sydney University, School of Law

Multiple version iconThere are 2 versions of this paper

Date Written: September 20, 2016

Abstract

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

Suggested Citation

Azzi, John, Practical Injustice in the Context of Private Tax Rulings (September 20, 2016). Available at SSRN: https://ssrn.com/abstract=3270092 or http://dx.doi.org/10.2139/ssrn.3270092

John Azzi (Contact Author)

Western Sydney University, School of Law ( email )

Locked Bag 1797
Penrith, NSW 2751
Australia

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