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Tax Tips: Penalties and interest - the mass marketed scheme argument

Published on 01 Feb 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The potential for the settlement and general interest charge reduction initiatives taken by the Commissioner in relation to certain mass marketed "tax effective" schemes and which were announced in April 2001, to have a flow-on effect for other taxpayers has been demonstrated by the recent decision of the Administrative Appeals Tribunal in AX01C and AX01D v FC of T [2001] AATA 996.

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