Published on 01 Mar 98
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Could the ATO use the courts to pre-empt review of a disputed assessment and bankrupt the taxpayer? The author takes issue with the scenario.
Paul is Professor of Taxation in the ATAX School at the University of NSW. He is a former Member of Taxation Board of Review No 3., Deputy President of the Administrative Appeals Tribunal and National Co-ordinator of the Tribunal's Taxation Division.
Current at 24 March 1999