Interpreting privative clauses: Implications for taxation law?
- Australian Tax Research Foundation
- Publication Type:
- Journal Article
- Australian Tax Forum: a journal of taxation policy, law and reform, 2004, 19 (1), pp. 473 - 500
- Issue Date:
Ahallmark of the democratic system ofgovernment has been the ability ofcitizens to seek judicial review of administrative decisions. In Australia this function was (ilied for many years by cammon law, with legislative enhancement by means of the administrative law reform o(the I970s. However the iegislature can stili attempt to preclude judicial review by the use o( privative or ouster clauses in statutory regimes.
Please use this identifier to cite or link to this item: