Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:
- the jurisdiction of tribunals at present and how it might be expanded
- the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc
- remedies and the treatment of costs in tribunals
- trends as to the effectiveness of tribunals
- the interaction of the tribunal system with the decision making process during the assessment and objection stage.