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Limitation on AAT's powers to remit additional tax revealed.

Publication date: 14 Dec 06 | Source: CCH TAX WEEK

Issue: Issue 49 2006

Pages: pp.1-3

The recent case of FC of T v Hornibrook 2006 ATC 4761 has exposed the difficulty of the AAT making a subsequent determination to remit additional tax, after having affirmed the liability of the taxpayer for the primary tax.

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Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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