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"Tax authority immunity in a digital tax administration world"   flag 

(2020) 18 (2) E-Journal of Tax Research 402
Bevacqua, John
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth) s175
Judiciary Act 1903 (Cth) s64
Social Security Act 1991 (Cth) s1229
Taxation Administration Act 1953 (Cth) s14ZZK, s14ZZM, s14ZZR
Tax Administration Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Harlow v Fitzgerald 457 US 800; 50 USLW 4815; 73 L Ed 2d 396; 102 SCt 2727; 818 Moore 57; 73 L Ed 396; [1982] Rice 999 United States Supreme Court United States 24 Jun 1982 WorldLII flag 3206
Bivens v Six Unknown Named Agents of Federal Bureau of Narcotics 403 US 388; 29 L Ed 2d 619; 91 SCt 1999; 29 L Ed 2; 29 L Ed 619 United States Supreme Court United States 21 Jun 1971 WorldLII flag 2207
Mitchell v Forsyth 472 US 511; 86 L Ed 2d 411; 105 SCt 2806; 530 Hammond 148 United States Supreme Court United States 19 Jun 1985 WorldLII flag 1780
Sullivan v Moody [2001] HCA 59; (2001) 207 CLR 562; (2001) 183 ALR 404; (2001) 75 ALJR 1570; (2001) 28 Fam LR 104; [2001] Aust Torts Reports 81-622; (2001) 22 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 689
Graham Barclay Oysters Pty Ltd v Ryan [2002] HCA 54; (2002) 211 CLR 540; (2002) 194 ALR 337; (2002) 77 ALJR 183; [2003] Aust Torts Reports 81-681; (2002) 125 LGERA 1; (2002) 23 Leg Rep 2; 234 IPR 74 High Court of Australia Australia - Commonwealth 5 Dec 2002 AustLII flag 683
Butz v Economou 438 US 478; 57 L Ed 2d 895; 98 SCt 2894 United States Supreme Court United States 29 Jun 1978 WorldLII flag 677
Anns v Merton London Borough Council [1977] UKHL 4; [1978] AC 728; [1977] 2 All ER 492; [1977] 2 WLR 1024 House of Lords United Kingdom 12 May 1977 BAILII flag 671
Crimmins v Stevedoring Industry Finance Committee [1999] HCA 59; (1999) 200 CLR 1; (1999) 167 ALR 1; (1999) 74 ALJR 1; (1999) 19 Leg Rep 2; [1999] Aust Torts Reports 81-532 High Court of Australia Australia - Commonwealth 10 Nov 1999 AustLII flag 504
Dalehite v United States 346 US 15; 97 L Ed 2d 1427; 97 L Ed 1427; 73 SCt 956; [1953] AMC 1175 United States Supreme Court United States 8 Jun 1953 WorldLII flag 471
Welch v Helvering 290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8 United States Supreme Court United States 6 Nov 1933 WorldLII flag 446
Caltex Oil (Australia) Pty Ltd v The Dredge "Willemstad" [1976] HCA 65; (1976) 136 CLR 529; 11 ALR 227; 51 ALJR 270 High Court of Australia Australia - Commonwealth 9 Dec 1976 AustLII flag 422
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 393
Indian Towing Co v United States 350 US 61; 100 L Ed 48; 76 SCt 122; [1955] Howell 932; [1956] AMC 27 United States Supreme Court United States 21 Nov 1955 WorldLII flag 352
Gregoire v Biddle 177 F2d 579 United States circa 1999 Westlaw flag 249
Ultramares Corporation v Touche 174 NE 441; 255 NY 170 United States - New York circa 1999 flag 241
Victoria v Commonwealth [1975] HCA 52; (1975) 134 CLR 338; (1975) 7 ALR 277; (1975) 50 ALJR 157 High Court of Australia Australia - Commonwealth 29 Oct 1975 AustLII flag 235
Pape v FCT [2009] HCA 23; (2009) 238 CLR 1; (2009) 257 ALR 1; (2009) 83 ALJR 765; (2009) 72 ATR 580; [2009] ATC 20-116 High Court of Australia Australia - Commonwealth 7 Jul 2009 AustLII flag 221
United States v Gaubert 499 US 315; 113 L Ed 2d 335; 111 SCt 1267 United States Supreme Court United States 26 Mar 1991 WorldLII flag 209
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
R (Cart) v Upper Tribunal [2011] UKSC 28; [2012] 1 AC 663; [2011] 4 All ER 127; [2011] 3 WLR 107; [2011] Imm AR 704 United Kingdom Supreme Court United Kingdom 21 Jun 2011 BAILII flag 196
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 105
Yaselli v Goff 12 F2d 396 United States circa 1999 Westlaw flag 87
Rowling v Takaro Properties Ltd [1987] UKPC 2; [1988] AC 473; [1988] 2 WLR 418 Privy Council United Kingdom 30 Nov 1987 BAILII flag 81
National Commodity & Barter Ass'n v Gibbs 886 F2d 1240; 64 AFTR2d 89-5783 United States Court of Appeals, Tenth Circuit United States 25 Sep 1989 WorldLII flag 49
Denlay v FCT [2011] FCAFC 63; (2011) 193 FCR 412; [2011] ATC 20-260 Federal Court of Australia Australia - Commonwealth 11 May 2011 AustLII flag 47
Kordan Pty Ltd v FCT [2000] FCA 1807; (2000) 46 ATR 191 Federal Court of Australia Australia - Commonwealth 15 Dec 2000 AustLII flag 45
Wages v IRS 915 F2d 1230 United States circa 1999 Westlaw flag 42
Cameron v IRS 773 F2d 126; 56 AFTR2d 85-5851 United States Court of Appeals, Seventh Circuit United States 6 Sep 1985 WorldLII flag 37
Odhavji Estate v Woodhouse [2003] SCC 69; [2003] 3 SCR 263; [2003] SCJ No 74 Supreme Court of Canada Canada 5 Dec 2003 Supreme Court of Canada flag 36
Cooper v Hobart [2001] CSC 79; [2001] SCC 79; [2001] 3 SCR 537 Supreme Court of Canada Canada circa 2001 CanLII flag 35
Commissioner of Taxation v Donoghue [2015] FCAFC 183; (2015) 237 FCR 316; (2015) 329 ALR 400 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 29
Hill v Hamilton-Wentworth Regional Police Services Board [2007] SCC 41; [2007] 3 SCR 129; (2007) 285 DLR (4th) 620; [2007] SCJ No 41 Supreme Court of Canada Canada 4 Oct 2007 Supreme Court of Canada flag 29
Madden v Madden (1996) 65 FCR 354; (1996) 136 ALR 98; (1996) 32 ATR 223 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 28
Nelles v Ontario [1989] 2 SCR 170 Supreme Court of Canada Canada 14 Aug 1989 Supreme Court of Canada flag 24
Morris v United States 521 F2d 872 United States Court of Appeals, Ninth Circuit United States 4 Sep 1975 WorldLII flag 24
Rutherford v United States 702 F2d 580 United States Court of Appeals, Fifth Circuit United States 11 Apr 1983 WorldLII flag 19
Baddour Inc Bmc v United States E 802 F2d 801; 58 AFTR2d 86-6035 United States Court of Appeals, Fifth Circuit United States 17 Oct 1986 WorldLII flag 17
Capozzoli v Tracey 663 F2d 654 United States Court of Appeals, Fifth Circuit United States 11 Dec 1981 WorldLII flag 16
R v Imperial Tobacco Canada Ltd [2011] 3 SCR 45; [2011] SCC 42 circa 2011 15
Vennes v An Unknown Number of Unidentified Agents of the United States 26 F3d 1448; 74 AFTR2d 94-5144 United States Court of Appeals, Eighth Circuit United States 16 Jun 1994 WorldLII flag 15
McMillen v United States Department of Treasury 960 F2d 187; 69 AFTR2d 92-1067 United States Court of Appeals, First Circuit United States 3 Sep 1991 WorldLII flag 15
Donoghue v Commissioner of Taxation [2015] FCA 235; (2015) 323 ALR 337 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 11
"Liability for Misfeasance in a Public Office" (1992) 14 Sydney Law Review 137 Sydney Law Review Australia circa 1992 AustLII flag 11
"The Discretionary Function Exceptions Of The Federal Torts Claims Act" (1968) 57 Georgetown Law Journal 81 Georgetown Law Journal United States circa 1968 HeinOnline / LexisNexis flag 11
Johnson v Sawyer 980 F2d 1490; 4 F3d 369; 71 AFTR2d 93-598; 61 USLW 2431 United States Court of Appeals, Fifth Circuit United States 19 Oct 1993 WorldLII flag 10
Queensland Trustees Ltd v Fowles [1910] HCA 51; (1910) 12 CLR 111 High Court of Australia Australia - Commonwealth 1 Oct 1910 AustLII flag 10
"Maladministration and the Law of Torts" (1985-1986) 10 Adelaide Law Review 207 Adelaide Law Review Australia circa 1986 AustLII flag 8
VWAL v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCA 266 Federal Court of Australia Australia - Commonwealth 22 Mar 2006 AustLII flag 7
Cox v Deputy Federal Commissioner of Land Tax, Tasmania [1914] HCA 3; (1914) 17 CLR 450; 20 ALR 166 High Court of Australia Australia - Commonwealth 18 Feb 1914 AustLII flag 7
Harris v Deputy Commissioner of Taxation [2001] NSWSC 550; (2001) 47 ATR 406 Supreme Court of New South Wales Australia - New South Wales 2 Jul 2001 AustLII flag 6
Hickman Motors Ltd v Canada [1997] 2 SCR 336 Supreme Court of Canada Canada 26 Jun 1997 Supreme Court of Canada flag 6
Stankevitz v Irs B J 640 F2d 205 United States Court of Appeals, Ninth Circuit United States 12 Jan 1981 WorldLII flag 6
Deputy Commissioner of Taxation v Niblett (1965) 8 FLR 134; [1965] NSWR 1552 Australia circa 1965 Legal Online / Westlaw flag 6
"Liability of Public Authorities" (1994) 2 Tort Law Review 189 Tort Law Review Australia circa 1994 Legal Online flag 5
"Reflections on Taxman: An Experiment in Artificial Intelligence and Legal Reasoning" (1977) 90 Harvard Law Review 837 Harvard Law Review United States circa 1977 HeinOnline / LexisNexis flag 5
Farah Custodians Pty Ltd v Commissioner of Taxation (No 2) [2019] FCA 1076 Federal Court of Australia Australia - Commonwealth 12 Jul 2019 AustLII flag 4
"A Constitutional Cause Of Action And The Internal Revenue Code: Can You Shoot (Sue) The Messenger?" (2004) 54 Syracuse Law Review 1 Syracuse Law Review United States circa 2004 HeinOnline / LexisNexis flag 4
"Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977 (Cth)" (1999) 21 Sydney Law Review 36 Sydney Law Review Australia circa 1999 AustLII flag 4
"Estoppel of the revenue: a review of recent developments" (1994) 23 Australian Tax Review 135 Australian Tax Review Australia circa 1994 Legal Online / Informit flag 4
Johnston v Minister of National Revenue [1948] SCR 486 Supreme Court of Canada Canada 25 Jun 1948 Supreme Court of Canada flag 4
Respublica v Sparhawk 1 US 357 United States Supreme Court United States circa 1999 Westlaw flag 3
"Remedies for Robots" (2019) 86 University of Chicago Law Review 1311 University of Chicago Law Review United States circa 2019 HeinOnline / LexisNexis flag 2
"The Use of Big Data Analytics by the IRS: Efficient Solutions or the End of Privacy as We Know It?" (2017) 19 Vanderbilt Journal of Entertainment and Technology Law 817 Vanderbilt Journal of Entertainment and Technology Law United States circa 2017 HeinOnline / LexisNexis flag 2
[2012] BCSC 961 [2012] BCSC 961 Supreme Court of British Columbia Canada - British Columbia circa 2012 CanLII flag 2
Re Young v Commissioner of Taxation [2008] AATA 115 Administrative Appeals Tribunal Australia 4 Feb 2008 AustLII flag 2
Gates v FCT [2006] FCA 739; 63 ATR 56 Federal Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 2
"The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference" (2006) 90 Minnesota Law Review 1537 Minnesota Law Review United States circa 2006 HeinOnline / LexisNexis flag 2
Henderson v Deputy Commissioner of Taxation [2005] FCA 1806; 61 ATR 317 Federal Court of Australia Australia - Commonwealth 13 Dec 2005 AustLII flag 2
"s Final Frontier" (2003) 8 (2) Judicial Review 104 Judicial Review Australia circa 2003 HeinOnline / Informit flag 2
"The Justiciability of Administrative Decisions: A Redundant Concept?" (2002) 30 (2) Federal Law Review 239 Federal Law Review Australia circa 2002 AustLII flag 2
"Negligence in the Public Sphere: Is Clarity Possible?" (2000) 51 Northern Ireland Legal Quarterly 25 Northern Ireland Legal Quarterly United Kingdom - Northern Ireland circa 2000 HeinOnline flag 2
"Reflections on the Rule of Law and "Clear Reflection of Income": What Constrains Discretion?" (1999) 8 Cornell Journal of Law and Public Policy 445 Cornell Journal of Law and Public Policy United States circa 1999 HeinOnline flag 2
"IRS Restructuring and Reform Act of 1998: Monopoly of Force, Administrative Accountability, and Due Process" (1998) 50 Administrative Law Review 819 Administrative Law Review United States circa 1998 HeinOnline flag 2
"The Discretionary Function Exception and Mandatory Regulations" (1987) 54 University of Chicago Law Review 1300 University of Chicago Law Review United States circa 1987 HeinOnline / LexisNexis flag 2
"The Effect of Tax Laws and Tax Administration in Tax Compliance: The Case of the US Individual Income Tax" (1985) 38 National Tax Journal 1 National Tax Journal United States circa 1985 flag 2
"Damages for Unlawful Administrative Action: The Remedy for Misfeasance in Public Office" (1982) 31 (4) International and Comparative Law Quarterly 640 International and Comparative Law Quarterly United Kingdom circa 1982 HeinOnline / Westlaw flag 2
"Timeless principles of taxpayer protection: how they adapt to digital disruption" (2019) 16 (3) E-Journal of Tax Research 679 E-Journal of Tax Research Australia circa 2019 AustLII flag 1
Gordon v Canada [2019] FC 853 Federal Court of Canada Canada circa 2019 CanLII flag 1
"Balancing Efficient IRS Administration and Taxpayer Rights" (2019) 43 Seton Hall Legislative Journal 338 Seton Hall Legislative Journal United States circa 2019 HeinOnline / LexisNexis flag 1
"The digital divide and taxpayer rights - cautionary findings from the United States " (2019) 16 (3) E-Journal of Tax Research 714 E-Journal of Tax Research Australia circa 2019 AustLII flag 1
"Revenge against Robots" (2018) 69 South Carolina Law Review 579 South Carolina Law Review United States circa 2018 HeinOnline / LexisNexis flag 1
Ludmer v Attorney-General (Canada) [2018] QCCS 3381 Superior Court Canada - Quebec circa 2018 CanLII flag 1
Grenon v Canada Revenue Agency [2017] ABCA 96 Court of Appeal of Alberta Canada - Alberta circa 2017 CanLII flag 1
(2017) 13 (3) Judicial Review 1 (2017) 13 (3) Judicial Review 1 Judicial Review Australia circa 2017 HeinOnline / Informit flag 1
[2017] FC 113 [2017] FC 113 Federal Court of Canada Canada circa 2017 CanLII flag 1
Canada v Scheuer [2016] FCA 7 Federal Court of Australia Australia - Commonwealth 15 Jan 2016 AustLII flag 1
[2016] FC 953 [2016] FC 953 Federal Court of Canada Canada circa 2016 CanLII flag 1
Leroux v Canada [2014] BCSC 720 Supreme Court of British Columbia Canada - British Columbia circa 2014 CanLII flag 1
"Privative Clauses: Parliamentary Intent, Legislative Limits and Other Works of Fiction" (2014) 20 Auckland University Law Review 148 Auckland University Law Review New Zealand circa 2014 NZLII flag 1
"Fair Work Ombudsman v Pocomwell Ltd [2013] FCA 250 Federal Court of Australia Australia - Commonwealth 25 Mar 2013 AustLII flag 1
"Judging the Flood of Litigation" (2013) 80 University of Chicago Law Review 1007 University of Chicago Law Review United States circa 2013 HeinOnline / LexisNexis flag 1
Digital Cinema Network Pty Ltd v Omnilab Media Pty Ltd [2011] FCA 89 Federal Court of Australia Australia - Commonwealth 7 Feb 2011 AustLII flag 1
Neumann v Canada (Attorney General) [2011] BCCA 313 Court of Appeal of British Columbia Canada - British Columbia circa 2011 CanLII flag 1
Alberta Ltd v Canada (Attorney General) (2010) 237 NSR (2d) 166 Canada - Nova Scotia circa 2010 flag 1
"A detailed assessment of the potential for a successful negligence claim against the Commissioner of Taxation" (2008) 37 Australian Tax Review 241 Australian Tax Review Australia circa 2008 Legal Online / Informit flag 1
"Understanding the Tax Gap" (2007) 60 (3) National Tax Journal 569 National Tax Journal United States circa 2007 flag 1
Gardner v Canada (Attorney General) [2005] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Mar 2005 AustLII flag 1
Canus v Canada Customs [2005] NSSC 283 Supreme Court of Nova Scotia Canada - Nova Scotia circa 2005 CanLII flag 1
Sherman v Canada (Minister of National Revenue) (2004) 236 DLR (4th) 546 Canada circa 2004 flag 1
Three Rivers District Council v Bank of England [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Engler v Commissioner of Taxation (No 3) (2003) 54 ATR 61 Australia circa 2003 Legal Online / Westlaw flag 1
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Melbourne University Law Review Australia circa 2001 AustLII flag 1
"Tax Compliance: An Investigation Using Individual Taxpayer Compliance Measurement Program (TCMP) Data" (1993) 9 Journal of Quantitative Criminology 177 Journal of Quantitative Criminology United States circa 1993 flag 1
"Can R Do No Wrong? A New Look at the Discretionary Function Exception to the Federal Tort Claims Act" (1992) 26 Georgia Law Review 837 Georgia Law Review United States circa 1992 HeinOnline / LexisNexis flag 1
"The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986" (1990) 43 (4) National Tax Journal 395 National Tax Journal United States circa 1990 flag 1
"Suing the State" (1990) 40 (3) University of Toronto Law Journal 630 University of Toronto Law Journal Canada circa 1990 HeinOnline / LexisNexis flag 1
"Some Thoughts on the American Law of Governmental Tort Liability" (1966) 20 Rutgers Law Review 710 Rutgers Law Review United States circa 1966 HeinOnline / LexisNexis flag 1

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