The Hardship Discretion - Building Bridges with the Community

Fisher, RK; Coleman, C

The Hardship Discretion - Building Bridges with the Community

Fisher, RK Coleman, C

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Publisher:: Atax, UNSW
Publication Type:: Journal Article
Citation:: eJournal of Tax Research, 2010, Dec 2010, 8 (2), pp. 162 - 174
Issue Date:: 2010-01

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Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.contributor.author	Coleman, C	en_US
dc.date.issued	2010-01	en_US
dc.identifier.citation	eJournal of Tax Research, 2010, Dec 2010, 8 (2), pp. 162 - 174	en_US
dc.identifier.issn	1448-2398	en_US
dc.identifier.uri	http://hdl.handle.net/10453/16002
dc.description.abstract	The purpose of this paper is to examine the nature and scope of the Commissioners discretion to provide relief to taxpayers in circumstances of hardship. The paper initially examines the considerations which go towards establishing hardship, being the threshold test for the exercise of the Commissioners discretion to grant relief. Given the broad nature of the discretion, the paper reviews the principles which traditionally surround the exercise of such discretionary powers, focusing on those matters which would be considered in determining whether or not to exercise the discretion in a particular case. The paper finally considers how the scope of the discretion fits within the broad administration of the tax system. As part of this discussion, consideration is given as to the potential impact the exercise of the discretion may have on taxpayer attitudes to compliance.	en_US
dc.publisher	Atax, UNSW	en_US
dc.relation.ispartof	eJournal of Tax Research	en_US
dc.title	The Hardship Discretion - Building Bridges with the Community	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	8	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.citation.edition	Dec 2010	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.edition	Dec 2010	en_US
pubs.issue	2	en_US
pubs.volume	8	en_US

Abstract:

The purpose of this paper is to examine the nature and scope of the Commissioners discretion to provide relief to taxpayers in circumstances of hardship. The paper initially examines the considerations which go towards establishing hardship, being the threshold test for the exercise of the Commissioners discretion to grant relief. Given the broad nature of the discretion, the paper reviews the principles which traditionally surround the exercise of such discretionary powers, focusing on those matters which would be considered in determining whether or not to exercise the discretion in a particular case. The paper finally considers how the scope of the discretion fits within the broad administration of the tax system. As part of this discussion, consideration is given as to the potential impact the exercise of the discretion may have on taxpayer attitudes to compliance.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/16002