July 19th, 2009 at 02:55am
Under Civil Rights Law
INTERNATIONAL HUMAN RIGHTS: PRESCRIPTION AND ENFORCEMENT
INTRODUCTION
Rights that belong to an individual as a consequence of being human. They refer to a wide continuum of values that are universal in character and in some sense equally claimed for all human beings. It is a common observation that human beings everywhere demand the realisation of diverse values to ensure their individual and collective well-being. It also is a common observation that these demands are often painfully frustrated by social as well as natural forces, resulting in exploitation, oppression, persecution, and other forms of deprivation. Deeply rooted in these twin observations are the beginnings of what today are called “human rights” and the legal processes, national and international, associated with them.
BEFORE WORLD WAR II
Ever since ancient times, but especially since the emergence of the modern state system, the Age of Discovery, and the accompanying spread of industrialization and European culture throughout the world, there has developed, for economic and other reasons, a unique set of customs and conventions relative to the humane treatment of foreigners. This evolving International Law of State Responsibility for Injuries to Aliens, as these customs and conventions came to be called, may be understood to represent the beginning of active concern for human rights on the international plane.
HUMAN RIGHTS IN THE UNITED NATIONS
The charter of the United Nations (1945) begins by reaffirming a “faith in fundamental human rights, in the dignity and worth of the human person, in the equal rights of men and women and of nations large and small.” It states that the purposes of the United Nations are, among other things, “to develop friendly relations among nations based on respect for the principle of equal rights and self determination of people and to achieve international cooperation in promoting and encouraging respect for human rights and for fundamental freedoms for all without distinction as to race, sex, language or religion.”
In addition, the commission, together with other UN organs such as the International Labour Organization (ILO), the UN Educational, Scientific and Cultural Organization (UNESCO), and the UN Commission on the status of women, drafts human rights standards and has prepared a number of international human rights instruments. Among the most important are the Universal Declaration of Human Rights (1948), the International Covenant on Civil and Political Rights (together with its Optional Protocol; 1976) and the International Covenant on Economic, Social and Cultural Rights (1976). Collectively known as the International Bill of Rights, these three instruments serve as touchstones for interpreting the human rights provisions of the UN Charter
Unlike the League of Nations, the United Nations incorporated the principle of respect for human rights into its Charter: Article 1, paragraph 3, affirms that “promoting and encouraging respect for human rights and for fundamental freedoms for all without distinction as to race, sex, language, or religion” is one of the basic purposes of the organization. According to the charter, the General Assembly is to initiate studies and make recommendations and ECOSOC is to set up commissions to fulfil this purpose. Consequently, the commission on Human Rights, chaired by Eleanor Roosevelt, was created in 1946 to develop conventions on a wide range of issues, including an international bill of rights, civil liberties, the status of women (for which there is a separate commission), freedom of information, the protection of minorities, the prevention of discrimination on the grounds of race, sex, language or religion and any other human rights concerns.
CONCLUSION
Whatever the current attitudes and policies of governments, the reality of popular demands for human rights, including both greater economic justice and greater political freedom, is beyond debate. A deepening and widening concern for the promotion and protection of human rights, hastened by the self-determinist impulse of a post-colonial era, is now unmistakably woven into the fabric of contemporary world affairs. Substantially responsible for this progressive development has been, of course, the work of the United Nations, its allied agencies, and such regional organization. The implementation of international human rights law depends for the most part on the voluntary consent of nations and commitment to implement it in domestic laws for the protection as well as for the respect of human rights of the citizens of the nation.
By Law Article
July 19th, 2009 at 02:54am
Under Child Custody
New Jersey is open for your search of a lawyer who seems to be someone you can trust and feel comfortable with.
What is the importance of these factors?
Of course, in major undertakings like this and since it already deals on legal matters you would like to work with a person whom you can count on at all times. This is what child custody lawyers in New Jersey can offer you.
Surely, you will have hundreds of lawyers to choose from the list. Here is a simple guide that you can refer when finding one:
• Brainstorm with friends and relatives.
This is the basic move that you can take. Perhaps, few if not most of them are familiar with some lawyers who can help you with child custody case. You have to do this before you finally make up your mind. Ask about the best lawyers whom they can recommend. Likewise, they can also give you some pieces of advices regarding some names that you must be avoiding. Raise some queries if the lawyer also holds child custody cases, if not ask for a referral from an attorney who does.
• Contact your state bar associations.
You can count on the bar associations in New Jersey for this matter. Some also have lawyer referral programs that you can look into. This will serve as a great guide for you. Out of the referrals, you can assess the qualities of the lawyer that you search for. They also have some staffs that can orient you about a certain attorney. Local lawyers who have experienced in child custody cases are also available in your place.
• Make a list of the qualities of an attorney that you must have. Ask yourself first.
Simple questions like, do you want a man or a woman lawyer? Will you be comfortable in a young or older lawyer? Do you prefer someone who will work to settle the case or a lawyer who will fight your claims till the end of the case? These are the determinants of a good lawyer for you. Remember that somehow, it still serves as a factor that can make the case meritorious. Your choice of a lawyer is your first big step toward winning the legal battle.
• Schedule an appointment with him for the consultation.
This is the part where you are going to air all your sides and sentiments. The lawyer will gauge the weight of your case on up to what extent will you be winning the case or not. It is also a part of the qualities that you are looking into a lawyer if he is optimistic. Hope and determination must be drawn from your lawyers. This is a way of motivating the clients to continue the fight.
• Find out how experienced an attorney is.
This can be done by doing your own evaluation and research about the lawyer that you have chosen. One best criterion to determine the credibility of the lawyer is the number of cases related to you that he or she has handled and won. Through this, you will likely assess your standing about the case that you are involved with specifically with child custody claims.
Those are the guidelines that you can follow. It is proven that child custody lawyers in New Jersey are really good but there is nothing wrong if you will still cling on said steps.
This content is provided by Low Jeremy. It may be used only in its entirety with all links included. For more information on child custody & where to find one in your state, please visit
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By Law Article
July 19th, 2009 at 02:53am
Under Business Law
Although identified with large suburban areas and numerous tourist destinations, Orange County is fast becoming a promising place for business activities. In fact, more and more companies and firms are being established in various localities to operate and to provide their services and products.
However, this development upsurge also brought about a growth in number of cases involving business disputes and other violations of the California Labor Code. Hence, this scenario results in the need of fine Orange County business law attorneys who can help the aggrieved parties obtain justice and suitable compensations.
There are two ways to pursue a lawsuit; one is to file a case in court through litigation and the other is to enter into alternative dispute resolutions. These two legal procedures aim to resolve a disputed issue between two or more parties.
In most cases, business entities in Orange County who have been involved in legal disputes prefer entering into alternative dispute resolutions. This is due to the many disadvantages entailed in resolving a disputed issue through litigation.
Disadvantages in Pursuing Business Litigation
To add, any delays in litigation would mean bigger legal fees. These delays happen for many reasons such as unavailability of courtrooms.
Unfortunately, many companies that engaged in business litigation have to deal with their cases for several weeks to even months or years. More sadly, many court decisions are not enough to cover the damages incurred by the affected businesses.
Aside from these, the legal counsels of each party may use tactics in order to reveal the misdealing or illicit activities of each company. This is the reason why it is necessary to make sure that your company operation is in order before deciding to file a lawsuit.
Why Hire Orange County Attorneys?
No matter what legal procedure a business decides to pursue, it is vital for them to hire expert representation. The intricate provisions of the California Corporations Code and other related business laws necessitate the expertise of Orange County business law attorneys. These legal professionals will make sure that their clients’ rights will be upheld in the litigation process.
Our skilled Orange County lawyers can assist you in issues involving business laws and transactions. You can avail of their services by logging on to our website.
Rainier used to work in a publishing company as a writer and eventually became an associate editor. He dealt in writing instructional materials for secondary and tertiary students. His passion in writing inspired him to read a lot and subsequently enabled him to gain more knowledge and skills.
By Law Article
July 19th, 2009 at 02:53am
Under Discrimination Law
Every state in the US has ways of dealing with bankruptcy. These ways revolve around the framework of the bankruptcy code but they are defined by the parameters of the state. The Ohio bankruptcy laws have been amended so that the new laws for bankruptcy which were introduced in 2005 are included.
In these new Ohio bankruptcy laws you will need to go through a credit counseling session at an approved counseling agency for at least 6 months before you file for bankruptcy.
You will also need to go through with a financial management instructional course after you have filed for bankruptcy in Ohio. Before you can start the process of bankruptcy filing Ohio bankruptcy laws require that you gather all of the documents that are needed for your bankruptcy case.
These documents will include an itemized list of your current income sources, your monthly living expenses, any major financial transactions for the past 2 years, your secured and unsecured debts, your last 2 years tax returns, any outstanding loans, along with any unexempted property and assets and any title deeds must be handed over to your lawyer.
Once the paperwork has been completed you can talk with your lawyer and apply for bankruptcy. Ohio bankruptcy laws needs you to complete a means test before you can apply for a chapter 7 or chapter 13 bankruptcy.
If you qualify for chapter 7 bankruptcy you can hand over your entire assets to the bankruptcy trustee. This person will liquidate these assets and pay the outstanding money to your creditors.
Once this money has been paid and your debt has been completed the Ohio bankruptcy laws will need for you to produce a certificate from the government approved agency. This certificate will state that you have attended their financial management instructional course. Your debts and other financial problems that arose due to your problems will be declared as being cleared.
The other bankruptcy chapter that Ohio bankruptcy laws allows you to go through with is that of chapter 13. In this chapter you are provided with the means to pay off your debts while you still keep your assets and property that have not been written to your creditors.
In this chapter of the bankruptcy code you have a period of 5 years to discharge all of your debts. These debts will be discharged according to a court approved plan. When this repayment has been finalized and you have gone through with the financial management instructional course the Ohio bankruptcy laws will declare that your debts are finished.
Muna wa Wanjiru is a web administrator and has been researching and reporting on internet marketing for years. For more information on Ohio bankruptcy laws, visit his site at
OHIO BANKRUPTCY LAWS
By Law Article
July 19th, 2009 at 02:52am
Under Banking Law
Offshore banking is becoming increasingly popular as more people recognize exactly how they could benefit from an offshore bank account and because the set up process is straightforward. If you’ve ever wondered whether you could benefit from an offshore bank account, or you’re considering opening an account but you’re not sure which one to go for, this guide has been written with you in mind. Generally speaking anyone is free to open an offshore bank account. In fact, offshore banking has been widely used for many years by both individuals and organizations worldwide. Specifically an offshore bank account can also be of benefit to some expatriates residing in low or no tax countries as any interest earned on offshore bank deposits is paid without the deduction of taxation.
What is Offshore Banking?
Simply defined, an offshore bank account is an account held in a bank that is located outside your country of residence.
Asset Protection Structures
If you’re going to go out now to get your offshore asset protection started, consider the best offshore banking structure: The foundation/corporation. A foundation is an offshore asset protection tool that can be used in the form of a trust. A foundation can hold all your assets and have a bank account, but a foundation can not conduct business. When a foundation owns a corporation, which owns a bank account, this is the only powerful privacy protection offshore structure you will ever need. So if you have your offshore corporation within a foundation, you can conduct your business through the offshore account and plan your income taxes accordingly.
Panama has a number of unique attributes that make this a great asset protection jurisdiction for corporations, foundations, banking and stock brokerage accounts. It is also known as one of the world’s greatest haven for keeping and securing the cash assets of corporations, businessmen and individuals.
Tax Considerations
Most countries have no restrictions on where your business interests, investments or bank accounts are located; it is simply your responsibility to report any income you earn to the appropriate tax authority. You will need to establish a suitable structure in a tax friendly country to gain access to some of the better opportunities available, which is reason enough to go offshore for some even ignoring the tax benefits. Any business that is conducted outside of Panama is not taxable through Panamanian income tax.
Offshore Banks
Virtually all offshore banks want to receive some form of evidence of the account signatories’ identity. Many offshore banks, but not all, request that letters of reference from another bank is provided by account signatories. Some offshore banks go even further: they demand that a bank reference each be given by all directors and shareholders of the company. Sometimes an introduction by a party known to the offshore bank (such as an existing customer) is accepted instead of a reference. A fair number of offshore banks still happily open company accounts without any references at all. Some offshore banks provide their own resolutions for the directors to sign.
Internet Banking Security Concerns
You can shield your internet movements using an anonymising service. Privacy, on the internet, is created by technological means. In fact, the internet has become the global, no barriers, free market.
Privacy
Most (maybe all) traditional jurisdictions are no longer suitable for asset protection, privacy and confidentiality. When a foundation owns a corporation, which owns a bank account, this is the only powerful privacy protection offshore structure you will ever need.
Jurisdiction
Usually such an account is located in a low tax jurisdiction and offers certain financial and/or legal benefits to the holder of the account. If you believe that an offshore bank account structure could benefit you, the next step is selecting the right bank, the right jurisdiction and of course the right account type. There are jurisdictions where banks are under legal obligations to seek references, and there are banks that request references despite any legal obligation to do so. Policies vary greatly across offshore banks and jurisdictions, so make a choice that is acceptable to you.
Belize
Offshore banks in Belize provide their customers with various services including internet and international banking services. You don’t have to worry about confidentiality though; Belize banks will strongly protect any information you provide. The government has created banks secrecy laws which provides harsh penalties for anyone who would violate the secrecy provisions, except when a client is under a criminal investigation in Belize.
Panama
Panama has a number of unique attributes that make this a great asset protection jurisdiction for corporations, foundations, banking and stock brokerage accounts. Any business that is conducted outside of Panama is not taxable through Panamanian income tax. Panama is the most secure banking jurisdiction today, because Panama backs up its strong bank secrecy laws with real life enforcement. Other jurisdictions like Belize (mentioned above) have been known to be lax in their enforcement. Its one thing to have strong banking secrecy laws and its quite another to enforce them.
As a general guide it is often more discrete to establish your offshore structure in a location far from your residential jurisdiction. Panama has a number of unique attributes that make this a great asset protection jurisdiction for corporations, foundations, banking and stock brokerage accounts. Some call Panama the Switzerland of Latin America but this is not fair, Panama is far better than Switzerland and any other jurisdiction. With regard to reliability and stability make sure to investigate the laws and regulations for each jurisdiction you are investigating. Stable governments help to keep investor trust which in turn further adds to the credibility of the banks in that jurisdiction. Some offshore jurisdictions, such as Panama, have rock solid privacy laws governing banking while others such as Switzerland no longer protect their clients in the same fashion as in the past.
By Law Article
July 19th, 2009 at 02:51am
Under Aviation Law
It’s an observable fact that the sunglasses have become a necessity. Generally people us it to protect there eyes from the harmful UV rays, but now the uses has been increased as it is also been used for hiding ones identity, generally done by the celebrities. It is also been used by the motorcyclist to protect these eyes from the heavy wind, dust and flying insects while riding motorcycle. Fisher men use sunglasses to reduce the glare of the sun, and to see the fishes clearly within the water. Above all these user and uses there is one more segment of user and uses, and that is the Military, Law Enforcement Agent and Army Air Corps, for who eye protection is must. As they face such situation where there is so much of dust, ballistic material, etc. which may cause hindrance in there operation. Here we will be talking about the eye protection of the US Military, Law Enforcement Agent and Army Air Corps. Do you know that the soldiers have the high number of risk of damaging their eyesight during the combat operations and training exercises. The studies done on the wounds in Iraq, which pointed out that the sixteen percent of casualties among soldiers, involve eye injuries. The most dangerous hazard to the eyes of the US Military & Law Enforcement Agent is the flying shrapnel from enemy weapon blasts, and other dangers to the eyes are sand, dust, debris (from helicopters, high winds, or explosive overpressure), flash fires, and lasers. Coming to the Army Air Corps, they need protection from the dangers of high-altitude glare and this was solved by the company named Ray-Ban, who produced sunglasses especially for the Army and Navy. These Ray-Ban Aviator sunglasses covered the eye socket, and had the dark lenses which were often reflective. During the recent war with Iraq it was found through the media coverage that the US troops in the field, both marine and army use of Oakley sunglasses, goggles and boots.Now there are more protective lenses in compare to the previous days. Troops will have interchangeable lenses for both goggles and spectacles. The new sunglasses are lightweight but made up of tough polycarbonate lenses. These eye wear meet the American National Standards Institute requirements for occupational eye and face protection. Now the eyes of our US Military, Law Enforcement Agent and Army Air Corps are more protected from the entire dangerous hazard.
By Law Article
July 19th, 2009 at 01:59am
Under Worker Compensation Law
Most people do not feel the need to understand workers compensation laws until they have suffered a serious injury at work. These laws can be quite complex and they vary from state to state. It is important for every worker to be aware of what workers compensation entails so they will be prepared in the event of a serious accident.
Worker’s Compensation, also known as ‘Workman’s Compensation” or ‘Worker’s Comp’, is a set of laws designed to protect injured workers. The purpose is to ensure that if a worker is injured at work, they will receive medical care, lost wages associated with the injury, rehabilitation, and retraining so they can return to work once they have recovered. If a worker is killed while at work, their families will usually receive death benefits. This systems permits injured employees to receive benefits without having to prove that the employer was negligent
While most injured workers usually qualify for benefits, there are situations where an employee may be denied benefits. This type of situation can become very complicated. Workers who are denied benefits usually consult with an attorney. An attorney who specializes in worker’s comp claims are Worker’s Compensation Attorneys. An attorney can advise a worker on how to protect their benefits and will defend them if they are denied benefits, denied extended or permanent disability, or had their benefits terminated early.
Employers tend to know more about worker’s comp law than the workers. Sometimes an employer may attempt to deny benefits. They may also send an injured employee to a doctor who may not have much experience in the area of the injury, or is working more for the employer than the patient. . An attorney will help protect a worker’s rights if an employer attempts an underhanded method of denying benefits or forces an employee back to work too soon after an accident. An attorney will also help a worker who returns to work for a period of time following an injury and suddenly finds himself laid off and no longer eligible to collect benefits.
Using the services of a worker’s compensation attorney will increases the chances of a worker receiving benefits. An attorney understands all aspects of the worker compensation laws and is familiar with the process, the officers and judges who preside over the process, and how the process works. Worker’s compensation proceedings are much different than other law proceedings. The setting and rules are more relaxed. Most personal injury lawyers will work on a contingency fee basis. This means that the attorney does not receive compensation unless the case is successful. Most states limit the amount an attorney can receive in fees for worker compensation claims so it can be difficult securing a personal injury lawyer. You should try to hire a personal injury lawyer that has experience with worker’s compensation claims
A worker who receives worker’s comp benefits usually cannot file a personal injury claim against an employer. A worker can file lawsuit if an employer intentionally causes an injury. The employer must have committed a precise act that intended to cause injury to the employee. For instance, if an employer pushes an employee down a flight of stairs, you can sue. A worker may also sue if an employer is required to provide compensation coverage and fails to do so.
If you find yourself facing obstacles to securing worker compensation benefits, you should consult with an attorney. The laws can be very complex for someone who does not have a legal background. A personal injury lawyer will have the expertise in handling a worker’s compensation claim.
By Law Article
July 19th, 2009 at 01:59am
Under Traffic Law
A number of notable Texas traffic and driving laws meant to grow
safety on the roads and drivers
education cognisance go into effect on September 1.
Motor vehicle operators under the age of Automobile operators
will now have a harder time getting traffic violations elminated
from their 25. SB 1005 provides that if a driver younger than
automobile operators years of age commits a traffic offense
classified as a moving violation, the judge must necessitate the
driver to complete a classroom based or online defensive
driving course. In addition, if the driver holds a
provisional driver license – in other words, is under operators
years of age – they must submit to a Texas Department of Public
Safety road test in addition to taking an offline or online defensive
driving course. Failure by the driver to meet this
requirement will result in a final conviction for that traffic
offense.
Proof of insurance will be enforced through the new Texas law SB
1670. This law requires the Department of Insurance, in
conjunction with Texas Dept. of Transportation and other
authorities, to constitute a substantiation program for
automobile insurance in order to try and trim back the total of
uninsured motor vehicle operators.
SB 1257 prohibits use of wireless communications equipment
(including cellular telephones) for the first six months after
teenagers get their driver licenses. The bill also interdicts
passenger bus drivers transferring those under 18 from utilizing
wireless communications hardware, except in emergencies or when
the vehicle is stopped. Use of wireless equipment has become
omnipresent and is under suspicion of stimulating accidents.
Many of the items addressed by by these laws are discussed in
the available State of Texas defensive driving courses offered
online and in classroom settings. Prices could vary for drivers safety
courses but the lower limit they can be by law in the state
of Texas is $25.
By Law Article
July 19th, 2009 at 01:58am
Under Tort Law
Tort law is a streamline of law which covers issues of civil wrongs like defamation, trespassing and the other actions involving law violations. Incase a person has undergone a physical, legal or any economic harm then he can a file a suit under the tort law. If the suit is valid and the defendant of the case loses the case then in such a case the complainant can be compensated with the damages for the loss which he has faced. The majority of the tort cases are handled with the regional, state civil codes and these laws specify the limits on the damages and the limitation of the tort cases. The tort laws are categorized on three broad classes viz: negligent torts, intentional torts and the strict liability torts. Negligent torts are the cases which occur due to negligent behavior and the failure to perform any task with due diligence. An example of the negligent tort can be when a person in the course of playing cricket cracks down the glass of the living room of an apartment. The unethical medical practices and any other forms of professional negligence fall under the category of negligent torts. The second categorization of tort law viz intentional tort is the wrong which have an intentional attempt to harm the other person. Examples of the intentional tort are defamation, fraud and false imprisonment. The strict liability torts are the wrongs specific to the products offered by a company, for example consider the fact if you have purchased a peeler and operated it according to the instructions as give and on operation the peeler has cut down your hand, this is an example of the strict liability tort. The tort law encompasses issues like misbehavior such as noise pollution, etc. In some places the issues which are considered very important these days that is the industrial pollution and the release of toxins are also covered under the tort laws, these cases are referred to as “toxic torts”. These toxic torts are used to file cases against the companies and the industrial units who are not adhering to the emission of pollution levels. The other kind of tort is the nuisance torts which are quite challenging cases to handle as the word nuisance and its definition varies from person to person. It can be understood from the above definition that the tort law do not necessarily cover the physical damages caused to person but they also cover cases of economic nature for which the opposite party has to pay the compensation based on the damages which had occurred. It also covers issues which have been causing damage to the reputation of the people. To end the article I would just like to say that do not confuse the word tort with torte which means a rich cake made of nuts.For any legal help visit Benson Salloum Watts LLP. Our lawyers represent their clients with all the personal legal needs, whether it’s help in preparing a will or assisting with an immigration matter. Our lawyers can help you with your personal legal needs.The firm presently has three offices in the Central Okanogan allowing for more efficient and convenient service. We provide a variety of services ranging from personal injury, business, personal and Aboriginal Law. Our firm consists of over 50 professionals including lawyers, legal assistants, support staff and technical consultants.
By Law Article
July 19th, 2009 at 01:24am
Under Tax and Taxation Law
Where a taxpayer is dissatisfied with the decision made on objection to the original assessment or the Private Ruling, then the taxpayer may:
- Request the Administrative Appeals Tribunal (AAT), which incorporates the Small Taxation Claims Tribunal (STCT), to review the decision; or
- Appeal to the Federal Court of Australia.
If a taxpayer does decide to seek review or to appeal, the request for review to the AAT or appeal to the Federal Court has to be lodged directly with the AAT or Federal Court respectively. The review or appeal should not be forwarded to the Australian Taxation Office.
The taxpayers’ objections and appeal rights are found in Part IV C of the Taxation Administration Act (Cth.) 1953.
Review by the AAT of the Commissioner’s decision is a less formal and generally less expensive option than a formal appeal to the Federal Court. The Federal Court is a superior court of record and usually operates with formal pleadings and pre-hearing procedures like discovery of documents. It conducts proceedings in accordance with the strict rules of evidence. The AAT, on the other hand, conducts more informal hearings with a minimum of formal documents. The AAT places emphasis upon informal conferences and mediation at which the issues in dispute are discussed and clarified in private. The STCT is less formal again than other AAT proceedings. There is an emphasis on mediation and resolving disputes without the need for a formal hearing. However, a taxpayer may only request that a decision be reviewed by the STCT if:
- The amount of tax in dispute is less than $5,000.00; or
- The disputed decision is one that refuses an extension of time within which to make an objection.
An application to the STCT must be accompanied by the prescribed fee of $61.00 for each assessment under review. This amount is not refundable. Other applications to the AAT must be accompanied by the prescribed fee of $606.00 for each decision under review. This fee will be refunded if the AAT certifies that proceedings have terminated in a manner favourable to the taxpayer whether by mediation or by formal hearing.
Whether proceeding either to the STCT or the AAT, the taxpayer’s application must be in writing and must set out the reasons for the taxpayer’s application.
Once the AAT sends to the Australian Taxation Office a copy of the taxpayer’s application to the AAT (or STCT), the Commissioner of Taxation will provide the taxpayer and the AAT with a copy of the relevant documents which the Commissioner considers are necessary for the review, together with a statement of the reasons for the Commissioner’s decision.
It is advisable for the taxpayer to also make an application under the Freedom of Information Act (Cth.) 1982 in order to access all documents relating to the relevant decision held by the Australian Taxation Office. This may well provide additional helpful documents beyond those which the Commissioner is obliged to discover to the AAT.
The AAT then calls a compulsory conference. At this conference, the issues in dispute are discussed. The conference may result in a resolution of the issues or a clarification of the issues for a hearing. The AAT also has provision for mediation of the dispute with the consent of the parties.
The AAT is independent of the Australian Taxation Office and is able to reconsider the matter in dispute and make a fresh decision, including the exercise of any discretion the Commissioner of Taxation may exercise.
One advantage of the AAT is that the taxpayer will bear his own costs. In the Federal Court, for instance, a taxpayer may well face the prospect of having to pay a proportion of the Commissioner of Taxation’s costs if the appeal is unsuccessful.
The STCT conducts its hearings in public unless the taxpayer can satisfy the tribunal that the hearing should be in private. The AAT conducts hearings in private only if the taxpayer requests it. Otherwise, the hearing would be in public.
By Law Article