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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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