The rights of Australian taxpayers to compensation for ATO mistakes derive from a patchwork of judicially enforced, statutory and informal avenues of relief.
This book explores the patchwork and provides an in-depth analysis of its adequacy and effectiveness. After examining the international experience, particularly that of the United States and the United Kingdom, it proposes and presents ano-fault statutory scheme to address the shortcomings of the current system.
This book is the third of the Australasian Tax Teacher’s Association (ATTA) Doctoral Series which aims to publish tax-related doctoral dissertations that make a substantial contribution to the national or international academic debate. John Bevacqua’s book is an outstanding addition to this series
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