Published Date: 9 Jul 2024
The new Administrative Review Tribunal (ART) is expected to replace the Administrative Appeals Tribunal by the end of 2024. There is lengthy legislation but, on a first look, the changes affecting tax litigation are nuanced rather than far-reaching. A new Taxation and Business Division will be one of the jurisdictional areas. Also, it is planned to strengthen the qualifications of ART members in relation to each jurisdictional area. The current practice of calling on Federal Court judges as Deputy Presidents is also entrenched. Practitioners will need to look out for changes in modernised drafting, despite an avowed lack of intention to change fundamental policy. The new legislative scheme builds in two notable devices to ensure continuous improvement of the system. The first is to introduce the Guidance and Appeals Panel and the second is to bring back the Administrative Review Council. Appeals to the Federal Court will remain.
More by Michael Bersten
Quo vadis legal professional privilege — wavering in the multiverse? - Journal 15 Dec 2023
Audit management for the top end: the taxman cometh - Presentation 06 Oct 2006
Managing risks in a tax audit - the tax man cometh - Paper 06 Oct 2006
Corporate governance in the financial services industry: tax specific - Presentation 03 Mar 2005
Corporate governance in the financial services industry: tax specific seminar - Paper 03 Mar 2005
Managing Risks in a Tax Audit - The Tax Man Cometh - Presentation 01 Apr 2004
Managing Risks in a Tax Audit - The Tax Man Cometh convention - Paper 01 Apr 2004
The Art of Losses: Compliance and (Un)Certainty seminar - Paper 29 Nov 2003
Some Aspects of the ATO Position in Relation to Losses - Presentation 27 Nov 2003
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags