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The Gatekeeper Court: For the Revenue or the Taxpayer?

Davies, Rachel; Stewart, Miranda


Since its establishment, the Federal Court of Australia (“the Court”) has become the leading tax court in the nation. The Federal Court is the final port of call for most taxpayers and for the Federal Commissioner of Taxation. In the spirit of inquiry into the nature of “income” for tax purposes, this paper does both a “wide survey and an exact scrutiny” of aspects of the Court’s record in taxation matters over the last 40 years. The paper presents statistics about tax cases in the Court since...[Show more]

CollectionsANU Research Publications
Date published: 2018
Type: Book chapter
Book Title: The Federal Court's Contribution to Australian Law: Past, Present and Future
DOI: 10.2139/ssrn.3414811


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