Published on 26 Jul 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- imposition provisions (mandatory or discretionary)
- remission provisions (mandatory or discretionary)
- rulings on remission
- relevant principles/policy for remission
- the relevance of reasonable care
- cases about remission (including federal tax cases).
Nick Heggart, CTA, is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to a broad range of tax issues including advice on M&A, demergers and capital management strategies. He sits on the Energy & Resources Working Group with the ATO and on the State Council for The Tax Institute’s WA Division.
- Current at
26 March 2018