Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power
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...
| Main Author: | |
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| Format: | Journal Article |
| Published: |
Lawbook Co.
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/6030 |
| _version_ | 1848744960562561024 |
|---|---|
| author | Wilson-Rogers, Nicole |
| author_facet | Wilson-Rogers, Nicole |
| author_sort | Wilson-Rogers, Nicole |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T06:09:46Z |
| format | Journal Article |
| id | curtin-20.500.11937-6030 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:09:46Z |
| publishDate | 2013 |
| publisher | Lawbook Co. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-60302017-03-08T13:38:51Z Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power Wilson-Rogers, Nicole 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. 2013 Journal Article http://hdl.handle.net/20.500.11937/6030 Lawbook Co. restricted |
| spellingShingle | Wilson-Rogers, Nicole Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title | Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title_full | Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title_fullStr | Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title_full_unstemmed | Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title_short | Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power |
| title_sort | building flexibility into commonwealth tax legislation: a case for the use of an extra statutory concession power |
| url | http://hdl.handle.net/20.500.11937/6030 |