Source: The Tax Specialist Journal Article
Published Date: 1 Feb 2022
The words "without prejudice" are being used more and more regularly in tax disputes and in interactions between taxpayers and the Commissioner of Taxation. But what do these words actually mean in a tax context and what protection, if any, do they afford a taxpayer at the pre-litigation stage of a tax dispute? This article explores the types of communications between taxpayers and the Commissioner that the "without prejudice" rule can and cannot apply to; the requirements for the "without prejudice" rule to apply in a tax matter; and the extent to which the Commissioner could use information given on a "without prejudice" basis in various contexts, if he was minded to do so.
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