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Open access Aug 2026

Procedural Unfairness: Self-Incrimination Without Immunity in Tax Administration

The Australian Taxation Office (ATO) is responsible for collecting the substantial revenue required to support Australia’s economic stability, support social service initiatives, and develop public infrastructure. To fulfil this mandate, the Commissioner of Taxation (the Commissioner) has wide-ranging duties and author...

J. Greive · 0 citations

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