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Australian Taxpayer Rights to Monetary Compensation for Loss Caused By

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Australian Taxpayer Rights to Monetary Compensation for Loss Caused By AUSTRALIAN TAXPAYER RIGHTS TO MONETARY COMPENSATION FOR LOSS CAUSED BY AUSTRALIAN TAXATION OFFICE OPERATIONAL ACTS OR OMISSIONS Giovanni Bevacqua LL.B. (Hons.), University of Melbourne, 1997 B.Com, University of Melbourne, 1997 Submitted in fulfilment of the requirements of the degree of Doctor of Philosophy 1 November 2010 Australian School of Taxation (ATAX) Faculty of Law University of New South Wales ORIGINALITY STATEMENT I hereby declare that this submission is my own work and to the best of my knowledge it contains no materials previously published or written by another person, or substantial proportions of material which have been accepted for the award of any other degree or diploma at UNSW or any other educational institution, except where due acknowledgment is made in the thesis. Any contribution made to the research by others, with whom I have worked at UNSW or elsewhere, is explicitly acknowledged in the thesis. I also declare that the intellectual content of this thesis is the product of my own work, except to the extent that assistance from others in the project‟s design and conception or in style, presentation and linguistic expression is acknowledged. ...................................................... Giovanni Bevacqua 1 November 2010 2 ACKNOWLEDGEMENTS I am indebted in the preparation of this thesis to my supervisors, Professor Prue Vines and Professor Michael Walpole whose patience and generosity with their time, as well as their academic experience, have been invaluable to me. I also offer my thanks to all of those who supported me in any respect during the completion of the project. I am especially grateful for the unconditional support and encouragement of my wife Suzanne. Giovanni Bevacqua 3 ABSTRACT This thesis examines the adequacy and effectiveness of the avenues of relief available to Australian taxpayers aggrieved by an Australian Taxation Office („ATO‟) operational act or omission where monetary compensation is the desired remedy. The exclusive focus in this thesis on those legal rights triggered in cases of operational act or omission causing taxpayer loss is novel. Similarly, none of the existing literature specifically examines the ability of existing taxpayer remedies to provide monetary compensation to taxpayers aggrieved by an ATO operational act or omission. This thesis explains the importance of filling this void in the existing literature and examining taxpayer rights with these two factual parameters specifically and exclusively in mind. The central contention is that the existing avenues of compensatory relief are both ineffective and inadequate. The results of the assessment in this thesis of the effectiveness and adequacy of each of the existing avenues of compensatory relief available to Australian taxpayers aggrieved by an ATO operational act or omission confirm this contention. The results show that judges presently determine taxpayer claims in a manner that is not consistent, predictable or built upon a solid foundation of precedent and legislative direction. Instead, untested public policy concerns are determinative. Accordingly, this thesis considers law reform alternatives to correct these deficiencies. Ultimately, this thesis recommends the enactment of a limited, no-fault statutory damages remedy for Australian taxpayers seeking monetary compensation for loss caused by an ATO operational act or omission. A model no-fault statutory damages remedy is constructed and presented. 4 TABLE OF CONTENTS CHAPTER 1 - INTRODUCTION ................................................................................................ 9 PART I - INTRODUCTION AND CENTRAL HYPOTHESIS ................................................... 9 PART II - RESEARCH METHOD .................................................................................... 13 PART III - LIMITS AND ASSUMPTIONS ......................................................................... 18 PART IV - CHAPTER OUTLINE ..................................................................................... 21 CHAPTER 2 - THE DUAL FACTUAL PARAMETERS: DEFINITION AND JUSTIFICATION ........... 23 PART I - THE „OPERATIONAL‟ PARAMETER ................................................................ 23 A - Definitional Challenges....................................................................................... 23 B - Justifications for Imposing the „Operational‟ Parameter ................................... 30 PART II - THE „MONETARY COMPENSATION‟ PARAMETER ......................................... 54 A - Definitional Clarifications .................................................................................. 54 B - Justifications for Imposing the „Monetary Compensation‟ Parameter ............... 57 CHAPTER 3 - TORTIOUS REMEDIES AVAILABLE TO AUSTRALIAN TAXPAYERS AGGRIEVED BY ATO OPERATIONAL ACT OR OMISSION .................................................... 67 PART I - INTRODUCTION .............................................................................................. 67 PART II - NEGLIGENCE ................................................................................................ 72 A - Introduction ......................................................................................................... 72 B - The Commissioner‟s Partial Immunity from Suit ................................................ 74 C - The Relevance of the Policy/Operational Dichotomy ......................................... 82 D - The Salient Features Approach Applied ............................................................. 94 E - Conclusions ....................................................................................................... 106 PART III - MISFEASANCE IN PUBLIC OFFICE ............................................................. 108 A - Introduction ....................................................................................................... 108 B - Misfeasance and the Dual Parameters: Preliminary Observations .................. 109 C - Detailed Examination of the Elements of the Tort ............................................ 115 PART IV - BREACH OF STATUTORY DUTY ................................................................ 125 PART V - THE INNOMINATE TORT - BEAUDESERT SHIRE COUNCIL V SMITH ............... 132 PART VI - CONCLUSIONS .......................................................................................... 139 5 CHAPTER 4 - NON-TORTIOUS COMPENSATORY REMEDIES AVAILABLE TO AUSTRALIAN TAXPAYERS AGGRIEVED BY ATO OPERATIONAL ACT OR OMISSION ......... 141 PART I - INTRODUCTION ............................................................................................ 141 PART II - EQUITABLE AVENUES OF RELIEF ............................................................... 144 A - Introduction ....................................................................................................... 144 B - Estoppel ............................................................................................................. 146 C - Restitutionary Relief .......................................................................................... 163 D - Conclusions ....................................................................................................... 172 PART III - ADMINISTRATIVE LAW REMEDIES ............................................................ 173 PART IV - INFORMAL AVENUES OF RELIEF ............................................................... 180 A - Introduction ....................................................................................................... 180 B - Taxpayers‟ Charter ........................................................................................... 181 C - Commonwealth Ombudsman ............................................................................ 186 D - ATO Internal Complaints and Act of Grace Payments ..................................... 189 E - Conclusions ....................................................................................................... 192 PART V - OTHER AVENUES OF RELIEF ...................................................................... 194 A - Introduction ....................................................................................................... 194 B - Breach of Contract ............................................................................................ 194 C - Trade Practices Act 1974 (Cth) ........................................................................ 198 D - Privacy .............................................................................................................. 206 PART VI - CONCLUSIONS .......................................................................................... 209 CHAPTER 5 - EXISTING AUSTRALIAN TAXPAYER RIGHTS TO COMPENSATION FOR ATO OPERATIONAL ACT OR OMISSION ASSESSED: THE PRIMA FACIE CASE FOR REFORM................ ........................................................................................................... 210 PART I - INTRODUCTION ............................................................................................ 210 PART II - EFFECTIVENESS OF EXISTING AUSTRALIAN TAXPAYER COMPENSATORY AVENUES OF RELIEF FOR ATO OPERATIONAL ACT OR OMISSION 212 A - Scope of Application.......................................................................................... 216 B - Mental Element Requirement Barriers to Success ............................................ 220 C - Public Policy Barriers to Success
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