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Statutory demands for disputed tax
Published on 01 Oct 08 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Some courts in recent times, particularly in Queensland, have shown considerable willingness to set aside statutory demands for tax made under the Corporations Act 2001 (Cth) where TAA Part IVC proceedings to challenge the assessment are proposed or underway. The recent decision of the High Court in Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd has limited, though probably not entirely removed, the scope for that to be done.
