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 language | English |
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Title of host publication | 2016 AIAL National Administrative Law Conference: Administrative Law: Making a Difference, Improving Public Administration and Providing Administrative Justice, 21-22 July, 2016, Brisbane, Queensland |
Publisher | Australian Institute of Administrative Law |
Number of pages | 22 |
Publication status | Published - 2016 |
Event | Australian Institute of Administrative Law. Conference - Duration: 1 Jan 2016 → … |
Conference
Conference | Australian Institute of Administrative Law. Conference |
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Period | 1/01/16 → … |
Keywords
- estoppel