The Commissioner’s general powers of settlement compromise are not widely understood. This article explores their meaning through an analysis of the good management rule and the requirement that the Commissioner act fairly. The United Kingdom (UK) provides recent examples of cases where the courts have closely examined these principles. These are discussed at length and considered in the context of the Australian position.
Priestley, L J.
"Commissioner's Powers of Settlement and Compromise,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol12/iss1/3