Taxpayer rights to compensation for Tax Office mistakes

The rights of Australian taxpayers to compensation for ATO mistakes derive from a patchwork of judicially enforced, statutory and informal avenues of relief.

This book explores the patchwork and provides an in-depth analysis of its adequacy and effectiveness. After examining the international experience, particularly that of the United States and the United Kingdom, it proposes and presents a
no-fault statutory scheme to address the shortcomings of the current system.

This book is the third of the Australasian Tax Teacher’s Association (ATTA) Doctoral Series which aims to publish tax-related doctoral dissertations that make a substantial contribution to the national or international academic debate. John Bevacqua’s book is an outstanding addition to this series.

• A comprehensive exploration of the different avenues of relief available to taxpayers in Australia
• A critical perspective on these avenues and a detailed analysis of their effectiveness
• A proposed statutory scheme to address the limitations of the current system