Tax Administration



From time to time, there have been various reviews into whether taxable income should be aligned with accounting income in order to reduce some of… Read More ›

How to Build a Transformational Tax System for Small Businesses Using Technology as a Pathway to Reform

We stand on the cusp of an artificially intelligent tax administration world. The transformation of tax authorities to this near-future state appears inevitable and unstoppable.… Read More ›

Remapping the Frontier of Tax Authority Immunity from Taxpayer Suit in a Digital Tax Administration World

Every person must, if required by the Commissioner of Taxation, lodge an annual return for income tax purposes. Once lodged, the Commissioner must make an… Read More ›

Overturning an Assessment Where the ATO Merely Suspects Fraud or Evasion

The Commissioner of Taxation’s power to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (otherwise known as garnishee notices)… Read More ›

ATO Garnishee Notices: Frustrating Corporate Rescue Policy

My paper recently published in the Australian Tax Forum, centres on the implications of Farah Custodians Pty Limited v Commissioner of Taxation (No 2), an… Read More ›

Suing Negligent Australian Tax Officials – Recent Judicial Developments & Possible Future Directions

Australia’s higher education loan scheme has again made headlines in recent weeks, as the Federal Government announced plans to make ‘job relevant’ degrees cheaper for… Read More ›

New Debates Over the Cost of Degrees Reignites Unresolved Conflict Over Fairness in Higher Education

Universal Basic Income (UBI) and other guaranteed income schemes are shaping as the welfare policies of the future. While there is no single rationale for… Read More ›

The Tax System Implications of Universal Basic Income

As previously noted, since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, aiming to transform how it goes about its core… Read More ›

The Australian Tax Dispute Resolution System and the Australian Taxation Office’s Digital by Default Initiative: An Evaluation and Recommendations

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