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State tax privative clauses after Kirk: opening the gates to review
Record ID:
44485
Format:
LIJ Article
Year:
2011
Author:
Dyrenfurth, Eric ;
Subject:
Privative Clauses ; Judicial Review ; Stamp Duty ; Land Tax ; Payroll Tax ;
Source:
LIJ (2011) 85 No 10
Date_of_entry:
20/10/2011
Legislation:
Taxation Administration Act 1997 (Vic)
Notes:
A 2010 High Court decision overrides some privative clauses in state legislation and allows supreme courts to review administrative, lower court and tribunal decisions for jurisdictional error.
Section:
Feature
Month:
October


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