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"The GST Rulings System - Is it Failing?"

[2002] RevenueLawJl 5

O'Rourke, Kevin

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (SelfAssessment) Bill 1992 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s3.5
Judiciary Act 1903 (Cth)	s37, s39B
Taxation Administration Act 1953 (Cth)
Sales Tax Assessment Act 1992 (Cth)	s77
Sales Tax Procedure Act 1934 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Is self-assessment working? The decline and fall of the australian income tax system"	(2002) 31 Australian Tax Review 64	Australian Tax Review	Australia	circa 2002	Legal Online / Informit		1
Hutchins v DFC of T	(1994) 94 ATC 4,443		Australia	circa 1994	IntelliConnect		1
Naturally Yours Cosmetics Ltd v Customs and Excise Commissioners	(1988) 3 BVC 428		United Kingdom	circa 1988			4
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		200

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