Published on 01 Jul 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This case involved a former Minister for Tourism who challenged a decision of the AAT, which had refused him an extension of time to lodge and objection against an assessment of income tax. Before the AAT, there was conflicting evidence as to the true nature of the receipt of the home unit in the assessment. Hill J held that the AAT had erred in law in not allowing the extension of time to lodge the objection. He spent some time discussing the principles established in Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 and whether they were approriate in the present case.
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