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  Miscellaneous 2007

Hubris contained: why a separate Australian Tax Court should be rejected

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2007

 
Proposals that a specialist tax court be created should be rejected. The Federal Court has fulfilled the expectations of its founders. Generalist lawyers question orthodoxy and challenge the assumptions of specialists. The costs and disadvantages of a specialist court outweigh any supposed gains. Reform of federal appellate arrangements may, however, be worth considering.
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