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.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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