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The AAT has held that it has jurisdiction to review the objection decisions made by the Commissioner in respect of the amended assessments given to each of the taxpayers as well as the assessments of penalty, notwithstanding technical arguments to the contrary advanced by the Commissioner concerning the validity of the notices of objection.

Walters and FCT [2013] AATA 151 (AAT, Forgie DP, 20 March 2013)


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