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20 Dec 10 AAT has no power to review GIC remission decision - Sharp

The AAT has held that it has no power under the Taxation Administration Act 1953 to review a General Interest Charge (GIC) remission decision made by the Commissioner (rather, decisions of that kind may be reviewable under the Administrative Decisions (Judicial review) Act 1977): Sharp and FCT [2010] AATA 1023 (AAT, Webb M, 17 December 2010).


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