Episode 73

Gordon Brysland

iNOW! aims to boost awareness of principle and developments in statutory interpretation.  Although iNOW! is produced within the ATO, each episode contains a disclaimer – ‘iNOW! is not a public ruling or legal advice and is not binding on the ATO’iNOW! maintains a disinterested yet rigorous approach to what it reports.  An article in the Weekly Tax Bulletin refers to Episode 70, and says it ‘is worth highlighting that the ATO also acknowledges the requirement for procedural fairness’1.  What Episode 70 reported was a case merely applying established principle – that being, that statutory powers are read to require procedural fairness for persons affected.  This is not something which requires acknowledgment by the ATO or anyone else.  Nor does the iNOW! report constitute a public ruling, legal advice or some other view binding on the Commissioner (as the disclaimer says).

Gordon Brysland – Tax Counsel Network

See here for the official PDF of Episode 73 of interpretation NOW!

In this episode:

Credits – Gordon, Oliver, Andrew, Patrick, Claudia, Nick, Eric & Matt.


1 King Tax Evasion Findings Part 2 [2021] WTB [311] Key Point 5.