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Disputed tax liabilities and Section 255-10 Taxation Administration Act 1953


As the financial outlook worsens, taxpayers are finding it increasingly difficult to meet their tax debts as and when they fall due. However, there has been reluctance on the part of the Commissioner of Taxation to grant discretionary deferrals of time for payments of tax. So, should the Commissioner rethink his policies in relation to deferments of payment dates, in particular, when the tax debt is disputed?

Author profiles:

Emily Marsden
Emily is a Senior Manager and Lawyer within EY's Tax Policy & Controversy Team. In this role, she provides technical and strategic assistance in relation to ATO enquiries. This includes advising taxpayers on their rights under audit, disputes, tax office investigations, legal professional privilege, administrative concessions, dispute resolution, penalties and interest. Emily specialises in mitigating tax risk within an organisation. This includes drafting and implementing formally documented tax risk policies; updating existing policies (to reflect law changes), training organisations on tax risk management, and, advising on ATO enquiries about tax corporate governance. Emily also assists Boards understand their obligations for tax corporate governance. Current at 08 July 2014 Click here to expand/collapse more articles by Emily MARSDEN.
Glenn Williams CTA
Glenn is a Partner in Ernst & Young's Tax Controversy Practice. Glenn has in excess of 25 years corporate and international tax experience. Glenn is experienced in evaluating risk and dealing with senior financial management and the Board on these matters and has a proven record in successfully dealing with ATO reviews and audits. Glenn is an advisor to the G100 group and the Inspector General of Taxation and is also a member of a number of ATO working groups, including recent work in relation to Reportable Tax Positions. Current at 25 August 2011 Click here to expand/collapse more articles by Glenn WILLIAMS.
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