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007			ta
008			260511t2025 at ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966976 _aAzzi, John
245			_aThe quiet evolution transforming jurisprudence on how to challenge a tax assessment _c John Azzi
520			_aThis 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.
650		4	_947570 _aJURISPRUDENCIA
650		4	_948672 _aVALORACIONES FISCALES
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_948426 _aSISTEMA FISCAL
650		4	_947615 _aLEGISLACION
650		4	_932206 _aAUSTRALIA
773	0		_9175620 _oOP 1867/2025/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 3, 2025, p. 365-389
942			_cART