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Algorithms, discretions, and decisions in the “Robo” age paper

Published on 03 Nov 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Advances in tax administration, here and abroad, and how they affect parties to a matter
  • The administrative law context and developments. There are now cases illustrating the benefits and limits of use of machines to assist
  • Checks to safeguard transparency and the rule of law, to ensure natural justice, and to protect human rights.

Author profiles

Gail Hartridge
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David Marks QC CTA
David is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 09 September 2021
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This was presented at 21st Annual States’ Taxation Conference .

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