Reviewable taxation decisions

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The decisions of by Australia's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected against first through an administrative process. [1]

Australia Country in Oceania

Australia, officially the Commonwealth of Australia, is a sovereign country comprising the mainland of the Australian continent, the island of Tasmania and numerous smaller islands. It is the largest country in Oceania and the world's sixth-largest country by total area. The neighbouring countries are Papua New Guinea, Indonesia and East Timor to the north; the Solomon Islands and Vanuatu to the north-east; and New Zealand to the south-east. The population of 25 million is highly urbanised and heavily concentrated on the eastern seaboard. Australia's capital is Canberra, and its largest city is Sydney. The country's other major metropolitan areas are Melbourne, Brisbane, Perth and Adelaide.

Process

A taxpayer objects to a decision and this is first reviewed by an officer of the Australian Taxation Office. The objection is either allowed, in which case the taxpayer has generally won, or it is disallowed, in which case the taxpayer can object to the disallowance. If the taxpayer objects to a disallowance, the same process takes place but with a member of the Administrative Appeals Tribunal instead of a taxation officer. Following a disallowance at the Administrative Appeals Tribunal, the taxpayer can then object to the Federal Court of Australia.

The Australian Taxation Office (ATO) is an Australian government statutory agency and the principal revenue collection body for the Australian government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the federal Treasurer.

Administrative Appeals Tribunal

The Administrative Appeals Tribunal (AAT) is an Australian tribunal that conducts independent merits review of administrative decisions made under Commonwealth laws of the Australian Government. The AAT review decisions made by Australian Government ministers, departments and agencies, and in limited circumstances, decisions made by state government and non-government bodies. They also review decisions made under Norfolk Island laws. It is not a court and not part of the Australian court hierarchy; however, its decisions are subject to review by the Federal Court of Australia and the Federal Circuit Court of Australia. The AAT was established by the Administrative Appeals Tribunal Act 1975 and started operation in 1976.

Federal Court of Australia Australian superior court

The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law, along with some summary criminal matters. Cases are heard at first instance by single Judges. The Court includes an appeal division referred to as the Full Court comprising three Judges, the only avenue of appeal from which lies to the High Court of Australia. In the Australian court hierarchy, the Federal Court occupies a position equivalent to the Supreme Courts of each of the states and territories. In relation to the other Courts in the federal stream, it is equal to the Family Court of Australia, and superior to the Federal Circuit Court. It was established in 1976 by the Federal Court of Australia Act.

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Administrative law is the body of law that governs the activities of administrative agencies of government. Government agency action can include rule making, adjudication, or the enforcement of a specific regulatory agenda. Administrative law is considered a branch of public law. As a body of law, administrative law deals with the decision-making of the administrative units of government that are part of a national regulatory scheme in such areas as police law, international trade, manufacturing, the environment, taxation, broadcasting, immigration and transport. Administrative law expanded greatly during the twentieth century, as legislative bodies worldwide created more government agencies to regulate the social, economic and political spheres of human interaction.

Court of Cassation (France) highest jurisdiction in the French judiciary order

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Tribunal person or institution with the authority to judge, adjudicate or determine claims or disputes

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Court system of Canada an article about the court system of Canada

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United States Tax Court federal trial court of record established by Congress under §8, Article I of the U.S. Constitution; adjudicates disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service

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Federal Circuit Court of Australia Australian court

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<i>Commissioner of Taxation v La Rosa</i>

Commissioner of Taxation v La Rosa was a 2003 decision of the Federal Court of Australia, sitting as the Full Court of the Federal Court. The court upheld two earlier rulings that Frank La Rosa, a convicted heroin dealer, was entitled to a tax deduction of $220,000 for money stolen from him during a drug deal. As a result of the decision, the federal government amended the Income Tax Assessment Act 1997 to prevent similar deductions being made.

References

  1. Part IVC of the Taxation Administration Act 1953 (Cth).