Offer to settle a taxing question
Jackson, Sheryl (2012) Offer to settle a taxing question. Proctor, 32(2), pp. 42-43.
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This article considers the implications of the decision of the Full Court of the Federal Court in Commissioner of Taxation v Clark (No 2). In that case the Court examined the position of the Commissioner of Taxation as a litigant. In particular, the court examined the significance of the commissioner's duty to administer taxation legislation on the court's exercise of discretion relating to costs orders when offers to settle have been made.
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|Item Type:||Journal Article|
|Keywords:||offers to settle, implications where Commissioner of Taxation a party to proceedings, relevance of commissioner's internal policies and procedures|
|Subjects:||Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Litigation Adjudication and Dispute Resolution (180123)|
|Divisions:||Current > QUT Faculties and Divisions > Faculty of Law
Current > Schools > School of Law
|Copyright Owner:||Copyright 2012 Queensland Law Society Inc|
|Deposited On:||22 Feb 2013 02:04|
|Last Modified:||06 Mar 2013 13:21|
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