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The ADJR Act: Its Effect on Taxation Administration

Published online by Cambridge University Press:  24 January 2025

Paul Bray
Paul Bray*
Affiliation:
Appeals and Review Group, Australian Taxation Office
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Extract

The Australian Taxation Office (“ATO”) currently employs in excess of 18,000 staff engaged in collecting all the main taxes and charges imposed by Parliament (except customs, excise duties and departure taxes). For the year ended 30 June 1990, the ATO collected $75.96 billion in Commonwealth revenue. Through its National Office, sixteen Branch Offices and eighteen Regional Offices, the ATO received over 11 million income tax returns, issued over 8 million tax assessments, conducted over 25,000 audits and answered over 4 million taxpayer enquiries and requests for advisings during that year. These figures show that the work of the ATO is very much a matter of mass decision making.

It is not surprising, therefore, that the Administrative Decisions (Judicial Review) Act 1977 (Cth) (“ADJR Act”) has had an effect on taxation administration. However, the perspective of the ATO is that the ADJR Act has had a substantial impact on some areas of that administration and little or no impact on others.

Type
Research Article
Information
Federal Law Review , Volume 20 , Issue 1 , March 1991 , pp. 138 - 144
Copyright
Copyright © 1991 The Australian National University

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References

1 Commissioner of Taxation, 69th AMual Report (June 1990) 130, Appendix 3.

2 Ibid 144-145, 153-156.

3 The Income Tax Assessment Act 1936 (Cth) s 177, Sales Tax Assessment Act (No 1) 1930 (Cth) s 67, and the Fringe Benefits Tax Assessment Act 1986 (Cth) s 126 are main examples.

4 (1952) 86 CLR 183, 206-207 (judgment of the Full Coun).

5 (1956) 98 CLR 263, 281per Taylor J.

6 Income Tax Assessment Act, No 31 of 1921, s 10.

7 Income Tax Assessment Act, No 28 of 1925, ss 9 & IO.

8 (1934) SASR 50.

9 (1984) 55 ALR 189.

10 Hus1on v DFCT (1983) 49 ALR 566.

11 Commissioner of Taxation, 64th Annual Reporl (June 1985) 67; 651h Annual Report(June 1986) 59.

12 Decisions made under ITAA, ss 206(1) &.207(1A) respectively.

13 (1983) 50 ALR 177.

14 Ibid 190-191 per Sheppard J.

15 Ibid 187-191 per Sheppard J.

16 (1986) 65 ALR 343.

17 87 ATC 4409.

18 (1989) 90 Al.R I.

19 (1988) 20 FCR 342

20 (1989) 20 FCR 403.

21 (1989) 20 FCR 576.

22 88 ATC 4259.

23 (1989) 90 Al.R 603.

24 (1988) 20 FCR 104, 113-115 per Sweeney J, 126-127 per Morling J and 134 per Foster J: not considered by Full Court of the High Court on appeal in (1989) 167 CLR 637.

25 A Full Self Assessment System of Taxation - A Consultative Document” in the Treasurer's Statement on Tax Simplification (13 December 1990).