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Tax cases: Res judicata and the second assessment

Published on 01 May 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Commissioner obtained judgment for tax owing in a particular year. Could he make further recovery on a subsequent notice of amended assessment in respect of that year?

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Michael NORBURY
Current at 27 September 2011 Click here to expand/collapse more articles by Michael NORBURY.
 

 

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