Taxpayer rights



Globally, there has been a revival of the social contract in both domestic and international fiscal matters. This is not surprising given the ongoing financial… Read More ›

A Fiscal Exploration of the Social Contract in Times of Crisis – Financially Sound or Unfair to the Taxpayers?

Trust property which persons effectively control may be forfeited to the Commonwealth as ‘unexplained wealth’ unless a court is satisfied that the property was not… Read More ›

Trusts, Tax and Criminal Law

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

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 is currently in the pilot year of a nation-wide university-based, pro bono tax clinic program to assist taxpayers who would otherwise not have access… Read More ›

Measuring the Social Impact of University-Based Pro Bono Tax Clinics: Co-Creating a Framework for Evidence-Based Evaluation

Tax authorities around the world are increasingly digitising tax services. The Australian Taxation Office (ATO) is no exception, having committed itself to a “digital by… Read More ›

The Digital Divide and Taxpayer Rights – Cautionary Findings from the United States

Society is changing faster than at any time in history. Economic forecasts suggest the economy and labour markets will change at an equally rapid pace.… Read More ›

The Tax System in a Digital Age – Success Depends on Protecting Taxpayer Rights

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