Miscellaneous 2018

Tax deeds

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2018


Tax deeds are, in essence, agreements to settle contentious tax issues where the settlement applies to future years of income. In contrast, deeds of settlement that are entered into by the Commissioner apply mostly to prior years of income. The Commissioner's power to settle a tax dispute for a future year of income is more confined than his power to settle disputes for past years. This article considers the scope, source and limits of the Commissioner's power to enter into what in the infrastructure market have become known as tax deeds, together with some of the key features of such deeds. This article also discusses the cases that have considered the power of the revenue to enter into tax settlement agreements, the policies of the ATO on the settlement of tax disputes and some of the terms of tax deeds, as well as how the principles laid down by the cases discussed are reflected in those terms.

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Miscellaneous 2018

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