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Practice statement PSLA 2011/19 - Exercise of the Commissioner’s discretion under Section 109RB presentation

Published on 09 Mar 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background
  • overview of Section 109RB
  • administrative law principles
  • does Division 7A apply?
  • administrative review.

Author profile:

Mathew UMINA
Current at 15 June 2011
 

 

This was presented at Division 7A & UPEs - Crunch Time is Now! .

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Practice statement PSLA 2011/19 - Exercise of the Commissioner’s discretion under Section 109RB

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