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Tax Case: Revisiting Section 264 Notices

Published on 01 Mar 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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).

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George KOLLIOU

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Anna TANG

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