Abstract
As part of the general tax administration power, the Commissioner issues Decision Impact Statements and Practice Statements to provide guidance to taxpayers and their advisers. This article examines the processes behind these statements, in light of Full Federal and High Court judgments. In particular the administrative approach taken in Decision Impact Statement and Practice Statement LA 2010/1, as a result of the High Court in Bamford, is critically examined.
| Original language | English |
|---|---|
| Pages (from-to) | 35-37 |
| Number of pages | 3 |
| Journal | Taxation in Australia |
| Volume | 45 |
| Issue number | 1 |
| Publication status | Published - 2010 |
Keywords
- tax administration
- tax law
- Australia
