Published on 01 Dec 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The taxpayers were issued with statutory demands for tax debts, the existence of which was conceded to be arguable. The High Court agreed with the Commissioner that Part IVC proceedings do not allow the setting aside of a statutory demand. This article examines the reasoning of members of the Court and outlines some of its implications.
Hoong Way CHANG
Senior Consultant, KPMG.
Current at December 2008