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Separation of powers and the ATO

Deakin University

Deakin University
  • Faculty of Business and Law
  • School of Law
  • MLL215 - Commercial Law

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Resource Sample

The rule of law is the underlying premise of the Westminster system of government, the model under which the government in Australia was established, based on that of the United Kingdom, and documented in the Australian Constitution. The Rule of Law has three aspects: the first is No Arbitrary Power - the law must be regarded and adhered to in all official actions. The second is Equal before the Law the law sees all individuals equally and rank, position or wealth does not affect an individual's treatment under the law. The third and final aspect is Enforceable in court the rights of individuals under the law are enforceable in the courts.1 The doctrine of the separation of powers divides the power of Government into three branches with the intention that no one branch will hold a greater amount of power than any other, and each offers a check-and-balance of the next. The three power...


Resource Topics

  • Australia
  • Australian constitutional law
  • Australian Taxation Office
  • Federal Commissioner of Taxation v Peabody
  • High Court of Australia
  • Income tax in the United States
  • Law
  • Separation of powers
  • Social Issues
  • Tax avoidance and tax evasion
  • Tax resistance
  • Taxation in Australia
  • Taxation in the United States


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