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1 results

  • David Jones Finance and the Income Tax Review and Appeal Process

  • Abe I Greenbaum
  • Journal:
    Federal Law Review / Volume 22 / Issue 3 / September 1994
    Published online by Cambridge University Press:
    24 January 2025, pp. 526-535

  • The exclusion of judicial review of assessment decisions by the Federal Commissioner of Taxation (the Commissioner) through the privative clause ins 177 of the Income Tax Assessment Act 1936 (Cth) (the Assessment Act) was challenged and found wanting in David Jones Finance Investments Pty Ltd and Adsteam Finance & Investments Pty Ltd v Federal Commissioner of Taxation (David Jones Finance). The decision has affected the interpretation of the effectiveness of the privative clause and has potentially opened up a new mechanism for appeaiing against decisions of the Commissioner.