Objectives
The subject will examine the procedural and evidentiary aspects of the process of contesting assessments and collection procedures under Commonwealth taxation laws, as well as other proceedings involving the Commissioner of Taxation.
Syllabus
- Introduction; avoiding litigation; negotiated arrangements and settlements
- Commissioner’s information-gathering powers; search warrants, privilege
- Challenging assessment, objections, collateral attacks on assessment
- Appeals
- Pre-trial practice; information gathering
- The hearing
- Special classes of case; discretions
- Appeals to Federal, Full Federal and High Court
- Recovery of tax
- Mareva injunctions, anton pillar orders, injunctions against the Commissioner, administrative law remedies
- Taxation prosecutions, penalties and orders.
