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Rights and remedies of a taxpayer in the sights of the Commissioner of Taxation: Part 1

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.

Author profile:

Rashelle Seiden
Current at 10 May 2010 Click here to expand/collapse more articles by Rashelle Seiden.
 
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