| Description |
1 online resource (xii, 244 pages) |
| Series |
CCH and ATTA doctoral series ; no. 3 |
|
CCH and ATTA doctoral series ; no. 3
|
| Contents |
The dual factual parameters: definitional challenges -- Tortious remedies available to Australian taxpayers aggrieved by ATO operational mistake -- Non-tortious compensatory remedies available to Australian taxpayers aggrieved by ATO operational mistake -- Existing Australian taxpayer rights to compensation for ATO operational mistake assessed: the prima facie case for reform -- Reform: the case for an Australian no-fault statutory damages remedy -- Reform: the substantive content of an Australian statutory damages remedy |
| Summary |
"The rights of Australian taxpayers to compensation for ATO mistakes derive from a patchwork of judicially eforced, statutory and informal avenues of relief. This book explores the patchwork and provides an in-depth analysis of its adequacy and effectiveness. After examining the international experience, particularly that of the United States and the United Kingdom, it proposes and presents a no-fault statutory scheme to address th shortcomings of the current system. This book is the third of the Australasian Tax Teacher's Association (ATTA) Doctoral Series which aims to publish tax-related doctoral dissertations that make a substantial contribution to the national or international academic debate. John Bevacqua's book is an outstanding addition to this series."--Publisher's website |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Mode of access: Internet |
|
Print version record |
| Subject |
Compensation (Law) -- Australia.
|
|
Tax protests and appeals -- Australia.
|
|
Taxation -- Australia.
|
| Genre/Form |
Online book
|
| Form |
Electronic book
|
| Author |
CCH Australia Limited.
|
| ISBN |
9781922010377 |
|
1922010375 |
|
