In a series of recent cases, the High Court has adopted the position that constitutional freedoms operate as direct limits on legislative power only, and do not directly constrain the exercise of statutory executive powers. In this article, we analyse and critique the rationales for, and...

Advance tax rulings are an increasingly common feature of mature income tax systems throughout the world. The Organisation for Economic Co-operation and Development's (OECD's) work demonstrates that there has been a trend from 1990 to 2013 among OECD member countries to adopt advance tax rulings...

Restitution as the response to unjust enrichment has been available for a long time. As a body of law, it has mainly related to transactions between private entities. The decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 changed the...

Complex regulatory systems are particularly in need of regulation capable of maintaining both high standards and consistency in decision-making. Soft law is frequently the mechanism of choice to achieve these ends, since it can be made and altered with relative ease but is nonetheless treated as...

Soft law is a pervasive phenomenon which is highly effective as a means of regulation in Australia, as it is in many other jurisdictions. This paper will not focus on the regulatory aspects of soft law, but will examine the capacity of individuals to obtain remedies where public authorities fail...