Published on 01 Sep 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This articles examines the recent Pilnara case in which the Commissioner believed that documents relevant to a taxpayer were outside Australia and issued an offshore information notice to an Australian resident outside Australia. For an offshore information notice under s.264A to be valid, the Commissioner must believe in the existence of the documents sought.
Current at 15 July 2009
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