The Hardship Discretion - Building Bridges with the Community

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dc.contributor.author Fisher, RK
dc.contributor.author Coleman, C
dc.date.accessioned 2012-02-02T11:05:08Z
dc.date.issued 2010-01
dc.identifier.citation eJournal of Tax Research, 2010, Dec 2010, 8 (2), pp. 162 - 174
dc.identifier.issn 1448-2398
dc.identifier.other C1 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.
dc.publisher Atax, UNSW
dc.title The Hardship Discretion - Building Bridges with the Community
dc.type Journal Article
dc.parent eJournal of Tax Research
dc.journal.volume 2
dc.journal.volume 8
dc.journal.number 2 en_US
dc.publocation UNSW en_US
dc.identifier.startpage 162 en_US
dc.identifier.endpage 174 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 102836
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition Dec 2010 en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords NA en_US
dc.description.keywords Sustainable residential development
dc.description.keywords sustainability index
dc.description.keywords environmental building evaluation.
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
pubs.organisational-group /University of Technology Sydney/Strength - Law Research
utslib.copyright.status Open Access
utslib.copyright.date 2015-04-15 12:23:47.074767+10
utslib.collection.history Uncategorised (ID: 363)
utslib.collection.history General (ID: 2)


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