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Tax Case: Commissioner one, Taxpayer nil

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.

Author profile:

Katherine ROXAS


 
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