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15 Oct 08 Decision Impact Statement - Broadbeach

The ATO has published a Decision Impact Statement in relation to the High Court decision in DCT v Broadbeach Properties Pty Ltd; DCT v MA Howard Racing Pty Ltd and DCT v Neutral Bay Pty Ltd ("Howard Group") [2008] HCA 41; 2008 ATC 20-045.

The case concerned, amongst other issues, the setting aside of Statutory Demands which had issued under the Corporations Act 2001 and where objection and appeal proceedings were pending but not resolved pursuant to Part IVC of the Taxation Administration Act 1953. The Court held that the production by the Commissioner of notices of assessment and GST declarations conclusively demonstrates that the amounts and particulars are correct. The provisions of the of the taxation laws creating these debts and providing for their recovery cannot be circumvented under s 459G of the Corporations Act 2001. The Decision Impact Statement states "The Tax Office respectfully agrees with all aspects of the High Court's decision."

The Decision Impact Statement states "The Commissioner will continue to use statutory demands in appropriate cases in accordance with the ATO Receivables Policy."

For a copy of the Decision Impact Statement, go here.

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