Published on 01 Aug 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Federal Court has upheld the Commissioner's appeal in Commissioner of Taxation v BCD Technologies Pty Ltd against the AAT decision that a company tax return lodged with no tax payable (often called a nil assessment) was an assessment by virtue of the deeming provisions of s 166A of the Income Tax Assessment Act 1936.
- Current at
27 July 2005