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  Miscellaneous 2010

Commissioners' discretions: Cases and practical considerations

Source: National

Published Date: 29 Jul 2010

 

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This paper covers:
  • the distinction between the exercise of a discretion involving a choice, a decision involving opinion, and a determination of fact
  • the review of determinations of fact
  • the review of discretion involving a choice
  • the review of decisions involving satisfaction/opinion
  • the nature of the review hearing for each category and by forum.
Author(s)

Individual Session

Commissioner's discretions: Cases and practical considerations

Author(s): Harry Lakis
Materials from this session:

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Details

  • Published By: Harry Lakis
  • Published On:29 Jul 2010
  • Took place at:Sofitel Hotel Brisbane Central, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2010

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