000			01821nab a2200241 c 4500
999			_c142373 _d142373
003			ES-MaIEF
005			20200819134147.0
007			ta
008			200819t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961611 _aBevacqua, John
245		0	_aSuing negligent Australian tax officials _brecent judicial developments and possible future directions _c John Bevacqua
260			_c2020
500			_aResumen.
520			_aIn 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.
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aNEGLIGENCIA _965619
650		4	_947570 _aJURISPRUDENCIA
650			_aAUSTRALIA _932206
773	0		_9162489 _oOP 1867/2020/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 2, 2020, p. 191-212
942			_cART