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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).
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Sarah Blakelock

Caryn VAN PROCTOR
Current at November 2008