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

Published on 01 Apr 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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?

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Glenn WILLIAMS

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Emily MARSDEN

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