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Questions & Answers: Administrative appeals tribunal review of objection decisions

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.

Author profiles:

Stephen JONES
Stephen is a Special Counsel in Maddocks' Tax Disputes Team.
Current at February 2008 Current at 25 January 2008 Click here to expand/collapse more articles by Stephen JONES.
 
Carmen MCELWAIN
Carmen is a partner with Maddocks Lawyers.
Current at 1 October 2007 Current at 18 February 2008 Click here to expand/collapse more articles by Carmen MCELWAIN.

 

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