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Feature: Challenging assessments – a taxpayer’s review and appeal rights

Published on 01 Nov 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A taxpayer’s ability to challenge an assessment is significantly curtailed by the operation of the conclusive evidence provisions together with s 175A of the Income Tax Assessment Act 1936 (ITAA36) which confines a taxpayer to the objection, review and appeal provisions set out in Part IVC of the Taxation Administration Act 1953 (Cth) (TAA53).

Author profiles:

Caryn VAN PROCTOR

Current at November 2008
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Author Photo - Sarah Blakelock CTA
Sarah Blakelock CTA
Sarah is a partner in KPMG’s Tax, Disputes & Controversy team. Sarah assists taxpayers and their advisers in the resolution of tax disputes with both the federal and state revenue authorities, whether at risk review, audit or objection stage, through strategic engagement and negotiation with the revenue authorities. Sarah also has extensive experience in the conduct of litigated tax disputes before the federal and state courts and tribunals and the High Court. Current at 18 August 2016 Click here to expand/collapse more articles by Sarah Blakelock.
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