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    Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power

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    Authors
    Wilson-Rogers, Nicole
    Date
    2013
    Type
    Journal Article
    
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    Citation
    Wilson-Rogers, Nicole. 2013. Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power. Australian Tax Review. 42: pp. 53-74.
    Source Title
    Australian Tax Review
    ISSN
    0311-094X
    URI
    http://hdl.handle.net/20.500.11937/6030
    Collection
    • Curtin Research Publications
    Abstract

    This article examines the advantages and disadvantages of utilising an extra statutory concession power (ESCP) in Australia's Commonwealth tax legislation and suggests the key components for establishing a statutory ESCP. The debate regarding the use of ESCPs raises fundamental issues regarding the use of discretion within a revenue Act, the amout of discretionary power that should be vested in an administrator and the issues an ESCP presents in relation to the rule of law.

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