In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the need to consider the adoption of a taxpayers' bill of rights in Australia. Whilst a charter of taxpayer rights has been a feature of ATO administration for almost two decades it does not provide a...

The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption. Tax law has been at the vanguard of this phenomenon. The massive amount of...