Federal Taxation Board of Appeal
1922 – 1925
Specialist tribunal that heard taxpayers' appeals against Commonwealth income tax assessments.
How it came into existence
Established in 1922 under the Income Tax Assessment Act 1922, following recommendations of the Royal Commission on Taxation, as the first specialist body for reviewing federal income tax assessments.
Legislation: Income Tax Assessment Act 1922
How it ended
Ceased in 1925 after the High Court held in British Imperial Oil Co Ltd v Federal Commissioner of Taxation that, not being a court under Chapter III of the Constitution, it could not validly exercise judicial power; it was replaced by a Board of Review with administrative functions.
- Review of taxpayer disputes over income tax assessments
Main functions
- Hearing taxpayer appeals against income tax assessments
- Determination of disputed tax liabilities
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.