Published on 04 Sep 09
by NATIONAL DIVISION, THE TAX INSTITUTE
GST disputes with the Commissioner are on the increase. This paper reviews the principal avenues available to taxpayers to challenge the Commissioner and clarify their GST positions. This paper examines:
- declaratory relief v Part IVC
- Part IVC - Federal Court v AAT
- The Federal Court Practice Statement - the need to be ready.
Current at 03 June 2009
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