Makau Makau Beta

Main subject areas

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (3), Appeal from a tax assessment (2), Appeal from a domestic tax assessment (1)
• [Tax Appeal] outcomes — Appeal dismissed: 3/15, Affirmed: 2/15, The Appellant's appeal was dismissed.: 2/15, Affirmation of the Respondent's assessment: 1/15
• [Appeal] outcomes — Appeal dismissed: 1/1
• [Miscellaneous Application] outcomes — Application dismissed: 1/1

Writing characteristics

• Median judgment length ~26655 words
• Includes panel decisions

Remedy patterns

• The Respondent is ordered to refund the Appellant the amounts assessed as Corporation Tax and VAT. (1)
• Remitted to the Commissioner for further action (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Income Tax Act (5), Tax Procedures Act (3), Tax Procedures Act 2015 (2), Tax Appeals Tribunal Act (2), Value Added Tax Act, 2013 (1)