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Compensating adjustments: The limits on the Commissioner's discretion

Published on 01 Jun 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article considers the operation of the compensating adjustment provisions in section 177F(3) of the ITTAA 1936. In particular timing limitations on the Commissioner's ability to make a compensating adjustment. It focuses on the Federal Court decision of Australia and New Zealand banking Group Ltd v Commissioner of Taxation.

Author profile:

Nicole Wilson-Rogers
Nicole is a Lecturer in Taxation Law and Taxation Principal Researcher, Applied Law and Policy Area of Research Excellence, School of Business Law and Taxation, Curtin University of Technology, Perth, Australia. Current at 01 September 2008 Click here to expand/collapse more articles by Nicole WILSON-ROGERS.
 
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