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.
Rashelle is a barrister practising at Ground Floor Wentworth Chambers in Sydney. She maintains a diverse practice including tax appeals, administrative law, recovery proceedings and tax-related criminal proceedings. She is a Deputy President and Divisional Head of the Revenue Division of the NSW Administrative Decisions Tribunal on a part-time basis. She has appeared in a number of high-profile tax cases and has particular hands-on experience in the area of garnishees and forfeiture orders.
- Current at
28 April 2015