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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Abstract

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.

Impact and interest:

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ID Code: 57515
Item Type: Journal Article
Refereed: Yes
Keywords: offers to settle, implications where Commissioner of Taxation a party to proceedings, relevance of commissioner's internal policies and procedures
ISSN: 1321-8794
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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