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"Unpacking the Commissioner s Remedial Power"   flag 

[2017] JlALawTA 14
Woellner, Robin
Journal of the Australian Law Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Bill 2016 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth) s5
Acts Interpretation Act 1901 (Cth) s3A, s15AB
Corporations Act 2001 (Cth) s926A
Income Tax Assessment Act 1936 (Cth)
Legislation Act 2003 (Cth) s5, s17, s19, s38, s42, s50, s51
Taxation Administration Act 1953 (Cth) s3B
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (Cth)
Tax Administration Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"A proposed statutory remedial power for the Commissioner of Taxation: A Henry VIII Clause to benefit taxpayers?" (2016) 45 Australian Tax Review 253 Australian Tax Review Australia circa 2016 Legal Online / Informit flag 1
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 395
Capital Duplicators Pty Ltd v Australian Capital Territory [1992] HCA 51; (1992) 177 CLR 248; (1992) 109 ALR 1; (1992) 66 ALJR 794 High Court of Australia Australia - Commonwealth 15 Oct 1992 AustLII flag 142
"Standing to sue under Federal administrative law" (1986-87) 16 Federal Law Review 319 Federal Law Review Australia circa 1986 HeinOnline / Informit flag 5
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
Senate Standing Committee for the Scrutiny of Bills and Senate Standing Committee of Regulations and Ordinances 85 SEC 370-20 United States flag 1
66 Sec 17 66 SEC 17 United States flag 1
32 Sec 370-5 32 SEC 370-5 United States flag 1
22 Sec 370-5 22 SEC 370-5 United States flag 1

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