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Tax cases: Commissioner of Taxation v Ryan: High Court rules on Commissioner's amendment powers when a nil tax notice issued

Published on 01 Apr 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent High Court decision in Commissioner of Taxation v Ryan upheld the Commissioner of Taxation's claim that there is no time limit imposed on his power to assess a taxpayer in respect of a year of income notwithstanding he had previously issued a notice indicating that no tax was payable for that year. This article describes the taxpayer's primary argument based on s 170(3), the application of the case of Batagol, and the dissenting judgment of Kirby J.

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Annamaria CAREY

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Johanna DU

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