Interpreting privative clauses: Implications for taxation law?

Fisher, RK

Interpreting privative clauses: Implications for taxation law?

Fisher, RK

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Publisher:: Australian Tax Research Foundation
Publication Type:: Journal Article
Citation:: Australian Tax Forum: a journal of taxation policy, law and reform, 2004, 19 (1), pp. 473 - 500
Issue Date:: 2004-01

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Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.date.issued	2004-01	en_US
dc.identifier.citation	Australian Tax Forum: a journal of taxation policy, law and reform, 2004, 19 (1), pp. 473 - 500	en_US
dc.identifier.issn	0812-695X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/953
dc.description.abstract	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.	en_US
dc.publisher	Australian Tax Research Foundation	en_US
dc.relation.ispartof	Australian Tax Forum: a journal of taxation policy, law and reform	en_US
dc.title	Interpreting privative clauses: Implications for taxation law?	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	19	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1605 Policy and Administration	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	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	1	en_US
pubs.volume	19	en_US

Abstract:

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.

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http://hdl.handle.net/10453/953