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.

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Income tax Anti-avoidance Tax administration 2008

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