Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Income tax Anti-avoidance Tax administration

Statutory demands for disputed tax

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2008

 
Some courts in recent times, particularly in Queensland, have shown considerable willingness to set aside statutory demands for tax made under the Corporations Act 2001 (Cth) where TAA Part IVC proceedings to challenge the assessment are proposed or underway. The recent decision of the High Court in Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd has limited, though probably not entirely removed, the scope for that to be done.
Author(s)

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Income tax Anti-avoidance Tax administration 2008

Share this page