De Facto Fiscal Legal Administrative Arrangements and the Rights of the Crown in the Global Environment: The Australian Experience

Wayne Guild

    Research output: Contribution to journalArticle

    Abstract

    This paper concentrates on the potential application in the trade practices and tax law fields of de facto administrative arrangements and the rights and powers of the Crown. Attention will be focussed upon the competing demands of public interest in ascertaining sources of evidence by way of production of documents and the disclosure of information and de facto administrative arrangements and rights of the Crown in preventing such production and presentation respectively.The objective is to determine whether the actions of fiscal and executive authorities are more broader and more intrusive than a permissible ambit would allow in the light of fundamental longstanding rights. Immunity from production of documents and the disclosure of information, it is argued itself promotes public interest in that it enhances the administration of justice by facilitating the representation of clients by advisers.An assessment will be made as to whether the current law in Australia in this area is in need of statutory amendments or insertions. It is submitted that such intrusive conduct by fiscal and executive authorities be carefully scrutinised and not extended unnecessarily.
    Original languageEnglish
    Pages (from-to)218-223
    Number of pages6
    JournalThe Business Review, Cambridge
    Volume9
    Issue number1
    Publication statusPublished - Dec 2007

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