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Brown v C of T: the apartment - act two

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.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
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