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Tax Case: Revisiting Section 264 Notices


In the recent decision of Hart v Deputy Commissioner of Taxation [2005] FCA 1748, the Federal Court revisited the powers of the Commissioner of Taxation to issue a notice under s 264 of the Income Tax Assessment Act 1936 (Cth).

Author profiles

George Kolliou CTA
George Kolliou, FTIA, is Senior Tax Counsel with Logie-Smith Lanyon Lawyers. As well as an expert tax lawyer, George is a qualified accountant, with over 20 years experience as a business tax adviser. He is a sought-after commentator on tax issues, regularly presenting at conferences and writing for professional journals. - Current at 13 July 2011
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Anna Tang
Anna Tang • Senior Associate, Commercial Anna is a senior associate in the Tax and Revenue team of Maddocks. Anna has more than 7 years' experience in taxation (income tax, GST and stamp duty) and commercial law. Anna's clientele has been predominately made up of small to medium enterprises ranging from information technology to property developers and their accountants and financial advisors. With a strong technical knowledge, Anna regularly provides direct and indirect tax advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations, sale of businesses, joint ventures and property developments, succession planning and liquidations. - Current at 21 October 2011
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