Written with Ms Gail Hartridge, Qld Bar.
Abstract: Computers have been used in tax administration for decades. However, there has been an up-tick in
interest, as advances in technology mean that artificial intelligence (AI) is becoming central to efficient public
administration. We identify the areas of law that taxpayers and tax offices will find most relevant, in analysing
the implications of an increased use of computers in the making of decisions. Having flagged the risks and
benefits of AI as an aid to administration, we survey the policy and market developments driving the use of AI.
We identify and illustrate the legal issues that are arising. Finally, we give examples of statutory intervention here
and abroad to facilitate and regulate the use of AI in tax decision-making, and highlight the sources of “best
practice” implementation guidance.