"Serious Hardship Relief: In Need of a Serious Rethink?"

(2021) 43 Sydney Law Review 1

O'Rourke, Kevin; Kayis-Kumar, Ann; Walpole, Michael

Sydney Law Review

Australia

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s3
Income Tax Assessment Act 1936 (Cth)	s8, s340
Income Tax Assessment Act 1997 (Cth)
Public Governance, Performance and Accountability Act 2013 (Cth)	s63
Taxation Administration Act 1953 (Cth)	s5, s6, s10
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Cox v FCT	[2020] AATA 3857	Administrative Appeals Tribunal	Australia	2 Oct 2020	AustLII
"Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation"	(2020) 49 Australian Tax Review 110	Australian Tax Review	Australia	circa 2020	Legal Online / Informit
GSJW and Commissioner of Taxation (Taxation)	[2019] AATA 5170	Administrative Appeals Tribunal	Australia	3 Dec 2019	AustLII
Burns and Commissioner of Taxation	[2019] AATA 3860	Administrative Appeals Tribunal	Australia	24 Sep 2019	AustLII
Schweitzer and Commissioner of Taxation	[2019] AATA 1100	Administrative Appeals Tribunal	Australia	29 May 2019	AustLII
"Behavioural insights in tax collection: getting the legal settings right"	(2019) 16 (3) E-Journal of Tax Research 500	E-Journal of Tax Research	Australia	circa 2019	AustLII
Travelex Ltd and Commissioner of Taxation	(2018) 108 ATR 278		Australia	circa 2018	Legal Online / Westlaw
BFCB and FCT	[2017] AATA 1294; (2017) 106 ATR 456	Administrative Appeals Tribunal	Australia	18 Aug 2017	AustLII
XLPZ and Commissioner of Taxation (Taxation)	[2016] AATA 466	Administrative Appeals Tribunal	Australia	1 Jul 2016	AustLII
Lau and Commissioner of Taxation	[2016] AATA 46	Administrative Appeals Tribunal	Australia	2 Feb 2016	AustLII
Taxation	(2016) 104 ATR 190		Australia	circa 2016	Legal Online / Westlaw
"Tax Collection, Recovery and Enforcement Issues for Insolvent Entities"	(2016) 31 (3) Australian Tax Forum 425	Australian Tax Forum	Australia	circa 2016
ZDCW and Commissioner of Taxation	(2016) 103 ATR 975		Australia	circa 2016	Legal Online / Westlaw
Lipton and Commissioner of Taxation (Taxation)	[2015] AATA 754	Administrative Appeals Tribunal	Australia	25 Sep 2015	AustLII
KNNW and Commissioner of Taxation	[2014] AATA 691	Administrative Appeals Tribunal	Australia	22 Sep 2014	AustLII
Huckle and Commissioner of Taxation	[2014] AATA 362	Administrative Appeals Tribunal	Australia	6 Jun 2014	AustLII
Power and Commissioner of Taxation	[2014] AATA 343	Administrative Appeals Tribunal	Australia	2 Jun 2014	AustLII
"Exploring innovations in tax administration"	(2014) 12 E-Journal of Tax Research 130	E-Journal of Tax Research	Australia	circa 2014	AustLII
Re Watson and Commissioner of Taxation	(2014) 99 ATR 908		Australia	circa 2014	Legal Online / Westlaw
Re Hulsen and Commissioner of Taxation	(2014) 98 ATR 402		Australia	circa 2014	Legal Online / Westlaw
Re Thomas and Commissioner of Taxation	(2014) 95 ATR 991		Australia	circa 2014	Legal Online / Westlaw
Re Rasmussen and Commissioner of Taxation	[2013] AATA 746; (2013) 61 AAR 323; (2013) 95 ATR 155	Administrative Appeals Tribunal	Australia	17 Oct 2013	AustLII
Re Balens and Commissioner of Taxation	(2013) 93 ATR 917		Australia	circa 2013	Legal Online / Westlaw
(2013) 94 Atr 476	(2013) 94 ATR 476		Australia	circa 2013	Legal Online / Westlaw
(2012) 91 Atr 235	(2012) 91 ATR 235		Australia	circa 2012	Legal Online / Westlaw
"Tensions in Tax Decision-Making: The Decision to Not Collect Tax"	(2012) 27 (4) Australian Tax Forum 885	Australian Tax Forum	Australia	circa 2012
Re Adams and Commissioner	[2010] AATA 744	Administrative Appeals Tribunal	Australia	circa 2010	AustLII
"The Hardship Discretion - Building Bridges with the Community"	(2010) 8 (2) E-Journal of Tax Research 162	E-Journal of Tax Research	Australia	circa 2010	AustLII
Re Nair and FCT	[2008] AATA 990; 73 ATR 458	Administrative Appeals Tribunal	Australia	20 Oct 2008	AustLII
Vagh and Commissioner of Taxation	[2007] AATA 32	Administrative Appeals Tribunal	Australia	circa 2007	AustLII
Re Rollason and FCT	[2006] AATA 962; 64 ATR 1210	Administrative Appeals Tribunal	Australia	13 Nov 2006	AustLII
Commissioner of Taxation v Milne	[2006] FCA 1005; (2006) 153 FCR 52; 63 ATR 538	Federal Court of Australia	Australia - Commonwealth	4 Aug 2006	AustLII
Commissioner of Taxation v A Taxpayer	[2006] FCA 888; (2006) 91 ALD 335; 63 ATR 450; [2006] ATC 4,393	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII
Avon Products Pty Ltd v FCT	[2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399	High Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII
David v FCT	[2005] AATA 762; 60 ATR 1072	Administrative Appeals Tribunal	Australia	circa 2005	AustLII
Re Filsell and Commissioner of Taxation	[2004] AATA 1012	Administrative Appeals Tribunal	Australia	circa 2004	AustLII
Spicer and Commissioner of Taxation	[2004] AATA 960	Administrative Appeals Tribunal	Australia	circa 2004	AustLII
Re Ferguson and Commissioner of Taxation	[2004] AATA 779	Administrative Appeals Tribunal	Australia	circa 2004	AustLII
(2003) 18 (2) Australian Tax Forum 243	(2003) 18 (2) Australian Tax Forum 243	Australian Tax Forum	Australia	circa 2003
Corlette v Mackenzie	[1996] FCA 1482; (1996) 62 FCR 597; 32 ATR 667; 42 ALD 193	Federal Court of Australia	Australia - Commonwealth	17 May 1996	AustLII
Precision Pools Pty Ltd v FCT	[1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43	Federal Court of Australia	Australia - Commonwealth	10 Sep 1992	AustLII
Van Grieken v Veilands	[1991] FCA 167; 91 ATC 4,423; (1991) 21 ATR 1639	Federal Court of Australia	Australia - Commonwealth	26 Apr 1991	AustLII
Powell v Evreniades	[1989] FCA 114; (1989) 21 FCR 252; 87 ALR 117; 89 ATC 4,415; 20 ATR 472	Federal Court of Australia	Australia - Commonwealth	13 Apr 1989	AustLII
Re Wilson and Minister for Territories	(1985) 7 ALD 225; (1985) 3 AAR 60		Australia	circa 1985	LexisNexis AU
Re Drake and Minister for Immigration and Ethnic Affairs (No 2)	(1979) 2 ALD 634		Australia	circa 1979	LexisNexis AU
Rollo v Morrow	23 ATR 477		Australia	circa 2010	Legal Online / Westlaw
Hissink v Taxation Relief Board	12 ATR 728		Australia	circa 2010	Legal Online / Westlaw

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