Published on 01 Sep 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article considers whether anything can be done to preserve a taxpayer's rights long enough for the taxpayer to contest an assessment in the appropriate forum. It outlines the impediments facing the taxpayer to conclude that without reaching an accommodation with the Commissioner, the taxpayer will be in a race to prosecute the Part IVC TAA53 proceedings before the Commissioner seeks to recover the tax debt.
Current at 10 May 2010
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