Bevacqua, John
Suing negligent Australian tax officials recent judicial developments and possible future directions / John Bevacqua .-- , 2020
Resumen.
In Farah Custodians Pty Limited v Commissioner of Taxation (No 2), ('Farah 2') the Federal Court of Australia refused to strike out a taxpayer negligence claim against the Commissioner of Taxation. This is a significant interlocutory finding. In Australia, taxpayer negligence actions against the Commissioner of Taxation are uncommon and are typically summarily dismissed. None have proceeded to a full hearing.
Farah stands out, not just as an example of a rare interlocutory finding in favour of a taxpayer claiming negligence by Australian tax officials, but for the judicial reasoning of the Federal Court in reaching that decision. Farah 2 is the first time an Australian superior court has applied general Australian tortious principles for determining novel negligence claims against public officials to a tax case. This article examines this judicial approach and the insights it provides into the nature and scope of any possible tortious duty of care owed to taxpayers by Australian tax officials.
ADMINISTRACION TRIBUTARIA
NEGLIGENCIA
JURISPRUDENCIA
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 2, 2020, p. 191-212
Suing negligent Australian tax officials recent judicial developments and possible future directions / John Bevacqua .-- , 2020
Resumen.
In Farah Custodians Pty Limited v Commissioner of Taxation (No 2), ('Farah 2') the Federal Court of Australia refused to strike out a taxpayer negligence claim against the Commissioner of Taxation. This is a significant interlocutory finding. In Australia, taxpayer negligence actions against the Commissioner of Taxation are uncommon and are typically summarily dismissed. None have proceeded to a full hearing.
Farah stands out, not just as an example of a rare interlocutory finding in favour of a taxpayer claiming negligence by Australian tax officials, but for the judicial reasoning of the Federal Court in reaching that decision. Farah 2 is the first time an Australian superior court has applied general Australian tortious principles for determining novel negligence claims against public officials to a tax case. This article examines this judicial approach and the insights it provides into the nature and scope of any possible tortious duty of care owed to taxpayers by Australian tax officials.
ADMINISTRACION TRIBUTARIA
NEGLIGENCIA
JURISPRUDENCIA
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 35, n. 2, 2020, p. 191-212