Estopping the Commissioner of Taxation to ensure administrative accountability

Research output: Chapter in Book / Conference PaperConference Paper

Abstract

Notwithstanding that no conduct on the part of the Commissioner of Taxation can be raised as an estoppel against the operation of the Tax Act, nevertheless, this paper argues that administrative estoppel is both appropriate and available to ensure the Commissioner exercises statutory discretion to make a revised private tax ruling within the limits of the law. The need for this rarely used remedy is driven by the incapacity of conventional discretionary and statutory remedies to avoid practical injustice being inflicted on affected taxpayers.
Original languageEnglish
Title of host publication2016 AIAL National Administrative Law Conference: Administrative Law: Making a Difference, Improving Public Administration and Providing Administrative Justice, 21-22 July, 2016, Brisbane, Queensland
PublisherAustralian Institute of Administrative Law
Number of pages22
Publication statusPublished - 2016
EventAustralian Institute of Administrative Law. Conference -
Duration: 1 Jan 2016 → …

Conference

ConferenceAustralian Institute of Administrative Law. Conference
Period1/01/16 → …

Keywords

  • estoppel

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