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).
Caryn VAN PROCTOR
Current at November 2008 Current at 10 November 2008
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