Published on 01 May 07
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The AAT has wide powers to re-exercise discretions the Commissioner could have made when he determined the objection. However, not all penalty remission decisions of the Commissioner can be reviewed by the AAT.
Stephen is a Special Counsel in Maddocks' Tax Disputes Team.
Current at February 2008
Click here to expand/collapse more articles by Stephen JONES.
Carmen is a partner with Maddocks Lawyers.
Current at 1 October 2007
Click here to expand/collapse more articles by Carmen MCELWAIN.