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Tax Cases: Form over substance - the taxpayers' indefatigable battle

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 [2006] 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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AMBRY LEGAL

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