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Tax objections, court appeals & legal professional privilage presentation

Published on 04 Oct 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of tax appeal process under Part IVC of TAA 1953
  • notice of objection
  • taxpayer's appeal statements/Commissioner's statement of facts issues and contentions
  • court appeals:
    • notice of appeal from AAT to Federal Court or
    • notice of appeal from Federal Court (first instance) to Full Court of Federal Court
  • applications for special leave to appeal to the High Court
  • legal professional privilege in giving tax advice and responding to requests for information from the Commissioner.

 

 

Author profile:

Joseph SANTHOSH

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Tax objections, court appeals & legal professional privilage

Author(s):  Joseph SANTHOSH

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