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Part IVA...no limit to its operation?

Published on 01 Aug 03 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article details administrative issues raised relating to the purported determinations made by the Commissioner under Part IVA pursuant to which the 'mass marketed' project deductions were disallowed. These issues relate to the form of the delegation of the Commissioner's power, the timing of the issue of the determination, multiple and tentative assessments and the ability of the Commissioner to make a 'global' (project based) determination.

Author profiles:

Modiesha MEEGAHAGE
Current at 06 February 2012 Click here to expand/collapse more articles by Modiesha MEEGAHAGE.
 
Jocelyne BOUJOS
Current at 15 July 2009 Click here to expand/collapse more articles by Jocelyne BOUJOS.

Thomas HENN
Current at 24 May 2009 Click here to expand/collapse more articles by Thomas HENN.

 

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