ACCT2331 Chapter Notes - Chapter 2: Administrative Appeals Tribunal, Ratio Decidendi, Judiciary Of Australia
Document Summary
[2. 2] primary sources of tax law (page 42) Statute: taxation is a creature of statute, rather than common law. Legislation is therefore the primary source of tax law: tax legislation is enacted by the commonwealth and state parliaments pursuant to their powers under their respective constitutions. Common law: tax laws enacted by the commonwealth and state parliaments are interpreted by the courts in the many cases that come before them each year, tax cases typically involve disputes between a particular taxpayer and either the. Commissioner of taxation or the relevant commissioner of state revenue: the common law is therefore, together with the tax legislation, an important primary source of law. Court hierarchy: the basic hierarchy of courts, high court consisting of up to seven judges, full court of the federal court (consisting of three judges, federal court (consisting of one judge, administrative appeals tribunal.
