Best Tax Lawyer In cairns
If you find yourself to be in a situation where finding the Best Tax Lawyer in cairns gets difficult, then we are here to help you out with this. Below is a list of the best cairns Tax Lawyer. To help you find the best Tax Lawyer cairns located near to you, we put together our own list based on Client reviews.
⇒ Sean Walsh
Sean Walsh Sean is an experienced business and commercial lawyer, having practised exclusively in these areas for almost 30 years. He is one of only a handful of Queensland Law Society accredited business law specialists (Highest Achievement Award winner – 2006) and the only accredited business law specialist practising in Cairns and surrounding districts.
- Tax Effective Estate Planning
Phone: +61 7 4036 9700
Tax law includes all legal norms in that relate to taxes and is therefore a branch of financial law . It thus creates clarity about rights and obligations between those subject to tax law and the bearers of tax law, the state. In a broader sense, tax law is also part of the tax administration and financial jurisdiction laws .
Application of Tax Law:
The application of the law in tax law consists – as in general law – in subsuming a specific issue under the relevant (abstract) legal fact so that a specific legal consequence or a legally permitted choice between different legal consequences (tax options, tax policy ) results. It presupposes the establishment of the facts (regulated in the AO (investigation procedure) and in the FGO (investigation of the facts and taking of evidence)) and the applicable legal norm (finding, textual criticism and interpretation).
Sub-areas of Tax Law:
Substantive tax law:-
This is where the regulations of the taxable person and taxable object are determined, as well as possible tax exemptions . In addition, there is the determination of the assessment base and the tax rates for the individual types of tax.
Formal tax law:-
Formal tax law determines all procedural regulations that affect tax law.
General tax law:-
The legal norms applicable to all types of tax are specified here (for procedures and also for substantive tax law). You can find these regulations in the Tax Regulations (AO) and in the Assessment Act (BewG).
Special tax law:-
Contains special procedural provisions that only apply to individual taxes and regulates the material tax law of the individual tax types for the various taxes.