Published on 01 Mar 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In the recent decision of Hart v Deputy Commissioner of Taxation  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).
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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