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State tax privative clauses after Kirk: opening the gates to review
Record ID:
44485
Format:
LIJ Article
Year:
2011
Pagination:
52-57
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
Cases:
Kirk v Industrial Court of New South Wales [2010] HCA 1
;
Month:
October
Links:
Online access available for LIV members
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