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Contempt of court and the Commissioner's investigative powers under section 264 - merely a timing issue?

Publication date: 01 Nov 00 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 3, issue 6

Pages: pp.392-423

Abstract:
The Commissioner's investigative powers contained within s 264 of the ITAA 36 has often been the subject of debate and litigation on account of its apparent breadth. This article examines the scope of the doctrine of contempt of court and explores its potential effect on the way in which the Commissioner may choose to "time" the service of a s 164 notice.

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Author profile

Primrose Mroczkowski
Primrose is a Senior Manager in the Deal Advisory Tax group at KPMG specialising in stamp duty. Prior to joining KPMG, Primrose was a Senior Associate in the stamp duty team at Herbert Smith Freehills. Primrose has been in legal practice for over 12 years and has worked in a number of law firms in Melbourne including Corrs Chambers Westgarth and Macpherson and Kelley Lawyers, practising in the area of revenue law. Primrose also spent 7 years as a lecturer at Monash University lecturing in tax and commercial law and has published a number of articles. Practising in her specialist areas of stamp duty and land tax across all jurisdictions, Primrose has been involved in a range of transactions including mergers and acquisitions, corporate restructures, property trust floats, infrastructure acquisitions, PPPs, and wholesale unit trust scheme registrations. Primrose is a member of the Law Institute of Victoria and a committee member on The Tax Institute Victorian State Taxes Committee. - Current at 01 February 2016
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