The Hardship Discretion - Building Bridges with the Community

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dc.contributor.author Fisher, Rodney en_US
dc.contributor.author Coleman, Cynthia en_US
dc.contributor.editor en_US
dc.date.accessioned 2012-02-02T11:05:08Z
dc.date.available 2012-02-02T11:05:08Z
dc.date.issued 2010 en_US
dc.identifier 2009008297 en_US
dc.identifier.citation Fisher Rodney and Coleman Cynthia 2010, 'The Hardship Discretion - Building Bridges with the Community', Atax, UNSW, vol. 8, no. 2, pp. 162-174. en_US
dc.identifier.issn 1448-2398 en_US
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/16002
dc.description.abstract The purpose of this paper is to examine the nature and scope of the Commissioner?s discretion to provide relief to taxpayers in circumstances of hardship. The paper initially examines the considerations which go towards establishing hardship, being the threshold test for the exercise of the Commissioner?s discretion to grant relief. Given the broad nature of the discretion, the paper reviews the principles which traditionally surround the exercise of such discretionary powers, focusing on those matters which would be considered in determining whether or not to exercise the discretion in a particular case. The paper finally considers how the scope of the discretion fits within the broad administration of the tax system. As part of this discussion, consideration is given as to the potential impact the exercise of the discretion may have on taxpayer attitudes to compliance. en_US
dc.language en_US
dc.publisher Atax, UNSW en_US
dc.relation.isbasedon http://www.asb.unsw.edu.au/RESEARCH/PUBLICATIONS/EJOURNALOFTAXRESEARCH/Pages/pastissues.aspx
dc.title The Hardship Discretion - Building Bridges with the Community en_US
dc.parent eJournal of Tax Research en_US
dc.journal.volume 8 en_US
dc.journal.number 2 en_US
dc.publocation UNSW en_US
dc.identifier.startpage 162 en_US
dc.identifier.endpage 174 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 102836 en_US
dc.personcode 0000017732 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition Dec 2010 en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords NA en_US


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