Azzi, John
The quiet evolution transforming jurisprudence on how to challenge a tax assessment / John Azzi
This article examines recent Federal Court decisions expounding the law for challenging a tax assesment issued under either s 166 or s 167 of the Income Tax Assesment Act 1936 (Cth) and the recovery of amounts assessed thereunder. It finds application of oft-cited principles bearing on what is required to show an assessment is excessive under Pt IVC of the Taxation Administration Act 1953 (Cth) and when recovery of a tax debt is unlawful heralds a welcome, if quiet, evolution in extant jurisprudence that better facilitates discharge of the statutory burden and increases confidence in the tax system. As will appear, certain preconceptions about the manner in which an assessment may be invalidated have been discarded, and the notion of unreasonableness sustaining grant of equitable relief widened to include constructive bad faith.
JURISPRUDENCIA
VALORACIONES FISCALES
ADMINISTRACION TRIBUTARIA
SISTEMA FISCAL
LEGISLACION
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 40, n. 3, 2025, p. 365-389
The quiet evolution transforming jurisprudence on how to challenge a tax assessment / John Azzi
This article examines recent Federal Court decisions expounding the law for challenging a tax assesment issued under either s 166 or s 167 of the Income Tax Assesment Act 1936 (Cth) and the recovery of amounts assessed thereunder. It finds application of oft-cited principles bearing on what is required to show an assessment is excessive under Pt IVC of the Taxation Administration Act 1953 (Cth) and when recovery of a tax debt is unlawful heralds a welcome, if quiet, evolution in extant jurisprudence that better facilitates discharge of the statutory burden and increases confidence in the tax system. As will appear, certain preconceptions about the manner in which an assessment may be invalidated have been discarded, and the notion of unreasonableness sustaining grant of equitable relief widened to include constructive bad faith.
JURISPRUDENCIA
VALORACIONES FISCALES
ADMINISTRACION TRIBUTARIA
SISTEMA FISCAL
LEGISLACION
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 40, n. 3, 2025, p. 365-389