This paper demonstrates that because of the limitation on jurisdictional error relief in FCT v Futuris (2008) 237 CLR 146 practical injustice prevails whenever the Commissioner of Taxation exercises power to make a revised ruling without first giving the adversely affected person relying on the...

This paper demonstrates that, notwithstanding conventional statutory and discretionary remedies, practical injustice nevertheless prevails whenever the Commissioner of Taxation makes a revised private ruling