Limitation on AAT's powers to remit additional tax revealed.
14 Dec 06 |
CCH TAX WEEK
Issue: Issue 49 2006
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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Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
15 September 2017