This article examines recent developments which impact on the scope of judicial review to challenge actions taken by the Commissioner of Taxation. The author concludes that, while the scope of review remains extensive, recent cases have created uncertainty about the precise extent of statutory judicial review under the Administrative Decisions (Judicial Review) Act 1977.
"Statutory Judicial Review of the Administration of the Income Tax Assessment Act 1936,"
Revenue Law Journal:
1, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol6/iss1/6