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 Jones CTA
Stephen is a Special Counsel in Maddocks' Tax Disputes Team. Current at 01 February 2008
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Carmen McElwain CTA
Carmen is Head of the national Tax Controversy team at Maddocks. She has specialist expertise in the conduct of tax controversy associated with the general anti-avoidance provisions of the Income Tax Assessment Act, transfer pricing, GST and all other areas of taxation on behalf of large corporates. She is also responsible for the management and conduct of tax litigation on behalf of the Australian Tax Office (ATO) including managing early disputes and alternative dispute resolution processes for the ATO. Carmen also conducts tax litigation on behalf of large corporates. Current at 08 August 2014
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