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Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936 presentation

Published on 16 Apr 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • introduction of the discretion
  • what is discretion
  • relevant ATO documents
  • what is ‘corrective action”?

Author profile:

Anthony Bach


 

This was presented at Div 7A Masterclass .

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Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936

Author(s):  Anthony Bach

Materials from this session:

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