Federal Law Review最新文献_第2页

The Burden of Proof in Taxation Disputes: Does Section 170 or Part IVA of the Income Tax Assessment Act 1936 (Cth) Offend the Rule of Law? 税收纠纷中的举证责任:1936年所得税评估法(Cth)第170条或第IVA部分是否违反法治?

Federal Law Review Pub Date : 2023-10-03 DOI: 10.1177/0067205x231203437

Max Bruce

{"title":"The Burden of Proof in Taxation Disputes: Does Section 170 or Part IVA of the Income Tax Assessment Act 1936 (Cth) Offend the Rule of Law?","authors":"Max Bruce","doi":"10.1177/0067205x231203437","DOIUrl":"https://doi.org/10.1177/0067205x231203437","url":null,"abstract":"For the purposes of assessing tax, section 170 of the Income Tax Assessment Act 1936 (Cth) permits the Commissioner to determine that the taxpayer has committed fraud or evasion. The taxpayer then bears the onus of showing that they have not. There is no requirement that the Commissioner show that such determination is correct, nor to support it with evidence. The Commissioner may, if they wish, do nothing more than put the taxpayer to proof by tendering their assessment as evidence. This article sets out in detail how the reversal of the onus of proof in cases arising from the Commissioner’s determination of fraud or evasion offends the principle of procedural fairness, as well as the principles of certainty and prospectivity. This paper also extends that analysis to disputes arising out of the commissioner’s determination of tax avoidance under Part IVA of the Income Tax Assessment Act 1936 (Cth). This paper further considers whether general administrative law principles, in particular the Briginshaw Principle, may obviate some of the concerns regarding the reversal of the onus of proof. It is contended that the reversal of the onus of proof in cases arising out of the Commissioner’s determination of fraud or evasion under section 170 and tax avoidance under Part IVA significantly offend fundamental tenets of the rule of law, namely, the principles of procedural fairness, certainty and prospectivity. It is further contended that requiring the Commissioner to adduce evidence to support the opinion or allowing the Commissioner’s determination to be judicially examined would obviate the offence to the rule of law.","PeriodicalId":37273,"journal":{"name":"Federal Law Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135744157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Transnational Peer Review and Regulating Financial Stability 跨国同行评议与监管金融稳定

Federal Law Review Pub Date : 2023-09-23 DOI: 10.1177/0067205x231200154

Yane Svetiev

引用次数: 0

Literature Review and a Relevant Case of Pediatric Collagenous Gastritis: A Rare but Important Etiology of Iron-Deficiency Anemia. 小儿胶原性胃炎:缺铁性贫血的一种罕见但重要的病因。

Federal Law Review Pub Date : 2023-09-08 eCollection Date: 2023-11-01 DOI: 10.1097/PG9.0000000000000351

Madison Romano, Natalia Plott, Andrew Galligan, Racha Khalaf

引用次数: 0

The Australian Constitution as a Framework for Securing Economic Justice 澳大利亚宪法作为保障经济公正的框架

Federal Law Review Pub Date : 2023-09-01 DOI: 10.1177/0067205X231200732

P. Emerton, Kathryn James

引用次数: 0

Democratic Constitutions, Poverty and Economic Inequality: Redress Through the Fourth Branch Institutions? 民主宪法、贫困和经济不平等：通过第四分支机构进行补救？

Federal Law Review Pub Date : 2023-08-23 DOI: 10.1177/0067205X231188640

Rosalind Dixon, M. Tushnet

{"title":"Democratic Constitutions, Poverty and Economic Inequality: Redress Through the Fourth Branch Institutions?","authors":"Rosalind Dixon, M. Tushnet","doi":"10.1177/0067205X231188640","DOIUrl":"https://doi.org/10.1177/0067205X231188640","url":null,"abstract":"The Scottish Poverty and Inequality Commission is a relatively new fourth branch institution with responsibility for addressing both poverty and inequality in Scotland. Nonetheless, it has made important, if modest and incremental, inroads to achieving these objectives, by encouraging the collection and use by government of relevant data in policy-formation; and the expansion and acceleration in the roll-out of important substantive policies focused on alleviating child poverty. The question this raises is what underpins this institutional success. The article draws attention to three key factors: the Commission’s distinctive combination of independence and a collaborative approach to policy making, supported by a ‘triangular’ relationship between the government, Commission and civil society, its expertise and perceived legitimacy, and the unique policy context presented by the COVID-19 pandemic and the government’s commitment to devolution and progressive differentiation of its policies from the UK. These factors, it suggests, offer useful lessons for constitutional and institutional designers elsewhere — about both the promise and contingency and four branch solutions to problems of economic exclusion and disadvantage.","PeriodicalId":37273,"journal":{"name":"Federal Law Review","volume":"51 1","pages":"285 - 295"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48263984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Promoting Innovation or Exacerbating Inequality? Laboratory Federalism and Australian Age Discrimination Law 促进创新还是加剧不平等？实验室联邦制与澳大利亚年龄歧视法

Federal Law Review Pub Date : 2023-08-18 DOI: 10.1177/0067205X231187971

A. Blackham

{"title":"Promoting Innovation or Exacerbating Inequality? Laboratory Federalism and Australian Age Discrimination Law","authors":"A. Blackham","doi":"10.1177/0067205X231187971","DOIUrl":"https://doi.org/10.1177/0067205X231187971","url":null,"abstract":"According to laboratory federalism, federal systems can promote governmental innovation and experimentation, while containing the risks of innovation to only one jurisdiction. However, it is unclear whether these benefits are realised in practice and whether states are actually effective ‘laboratories’. This article evaluates the extent to which laboratory federalism is occurring in practice, focusing on a case study of age discrimination law in Australia. Drawing on related ideas of democratic experimentalism; legal doctrinal analysis of age discrimination law in the Australian states and territories, and at the federal level; and qualitative expert interviews with 66 Australian respondents, I map the potential and limits of laboratory federalism in advancing age equality. I argue that, in this particular context, the benefits of experimentation may be outweighed by the resulting difficulties of enforcing age discrimination law, exacerbating inequality in practice. The federal structure has led to a confused and confusing patchwork of legal regulation. There is therefore a need for stronger federal structures to facilitate mutual learning and better realise the benefits of laboratory federalism.","PeriodicalId":37273,"journal":{"name":"Federal Law Review","volume":"51 1","pages":"347 - 371"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41750897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Applying a Human Rights Lens to Poverty and Economic Inequality: The Experience of the South African Human Rights Commission 从人权角度看待贫困和经济不平等：南非人权委员会的经验

Federal Law Review Pub Date : 2023-08-17 DOI: 10.1177/0067205x231188637

S. Liebenberg, B. Slade

{"title":"Applying a Human Rights Lens to Poverty and Economic Inequality: The Experience of the South African Human Rights Commission","authors":"S. Liebenberg, B. Slade","doi":"10.1177/0067205x231188637","DOIUrl":"https://doi.org/10.1177/0067205x231188637","url":null,"abstract":"The Constitution of South Africa, 1996, is committed to redressing poverty and inequality. This is evident in its inclusion of a range of justiciable socio-economic rights along with a strong substantive right to equality and non-discrimination. The South African Human Rights Commission is a state institution established by the Constitution to support constitutional democracy. It has wide-ranging powers to investigate, monitor and protect human rights, including an express constitutional mandate in relation to socio-economic rights. This article examines how it has sought to apply its constitutional and legislative mandates to various manifestations of poverty and economic inequality in South Africa. It focuses on three broad areas of the Commission’s work with a view to identifying its achievements as well as some of the key challenges it has faced. Based on this analysis, the article concludes by reflecting on the broader implications of the experience of the Commission for fourth branch institutions, specifically national human rights institutions, that apply a human rights lens to poverty and economic inequality.","PeriodicalId":37273,"journal":{"name":"Federal Law Review","volume":"51 1","pages":"296 - 314"},"PeriodicalIF":0.0,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42983639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Commissioning Economic Equality? Lessons from Scotland 委托经济平等?苏格兰的教训

Federal Law Review Pub Date : 2023-08-11 DOI: 10.1177/0067205X231187976

Rosalind Dixon, J. Lavery

引用次数: 0

Lessons from Anti-Poverty Action in Ireland: Flexibility, Failure and the Pitfalls of a ‘Fourth Branch’ Model 爱尔兰反贫困行动的经验教训:“第四分支”模式的灵活性、失败和陷阱

Federal Law Review Pub Date : 2023-08-10 DOI: 10.1177/0067205X231187980

E. Carolan

{"title":"Lessons from Anti-Poverty Action in Ireland: Flexibility, Failure and the Pitfalls of a ‘Fourth Branch’ Model","authors":"E. Carolan","doi":"10.1177/0067205X231187980","DOIUrl":"https://doi.org/10.1177/0067205X231187980","url":null,"abstract":"This article reviews the experience of Ireland’s Combat Poverty Agency and asks what lessons it may have for fourth branch scholarship. The lesson of the Agency is, in part, one about the pitfalls for novel institutions operating within a traditional tripartite model of constitutional government. The article also suggests, however, that the Combat Poverty Agency’s history may point to the positive potential for the design and operational strategies of non-traditional bodies charged with the promotion of specific social or economic goals. In so doing some reservations about both the specific implications and overall utility of framing these bodies in ‘fourth branch’ terms are also raised. These include concerns regarding the distinctiveness and (relatedly) authority of some conceptions of a ‘fourth branch’. In particular, however, the article queries whether the elevation of independent agencies to ‘branch’ status is always beneficial; and whether, in fact, the location of anti-poverty agencies at a sub-constitutional level may, under certain conditions at least, offer advantages in terms of flexibility and practical problem-solving power.","PeriodicalId":37273,"journal":{"name":"Federal Law Review","volume":"51 1","pages":"333 - 346"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44737999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Typology of Australian Animal Sentience Recognition Provisions — Enacted and Proposed 澳大利亚动物情感承认条款的类型学——颁布和建议

Federal Law Review Pub Date : 2023-04-13 DOI: 10.1177/0067205X231166707

J. Kotzmann

引用次数: 0