Published on 01 Apr 07
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
There are many situations in which taxpayers may not judge or characterise payments received by them in the same way as the Commissioner. The decision by the Administrative Appeals Tribunal in A Tax Payer v Commissioner of Taxation  is another recent example of where a taxpaer has objected against the Commissioner's decision to characterise a payment so to include it in the taxpayer's assessable income.
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