Published on 07 Sep 97
by THE TAX INSTITUTE
At the absolute discretion of the Commissioner, at any time, he can impose the application of Part 7A on any goods merely by prescribing the goods under Sub-section 91C(2). We are most concerned that members of Parliament may have already been misled on the application of the division.
TAX POLICY & RESEARCH DIVISION
Current at 19 November 2004
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