shopping_cart

Your shopping cart is empty

Tax Case: Revisiting Section 264 Notices

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Mar 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In the recent decision of Hart v Deputy Commissioner of Taxation [2005] FCA 1748, the Federal Court revisited the powers of the Commissioner of Taxation to issue a notice under s 264 of the Income Tax Assessment Act 1936 (Cth).

Author profiles

Anna Tang
Anna Tang • Senior Associate, Commercial Anna is a senior associate in the Tax and Revenue team of Maddocks. Anna has more than 7 years' experience in taxation (income tax, GST and stamp duty) and commercial law. Anna's clientele has been predominately made up of small to medium enterprises ranging from information technology to property developers and their accountants and financial advisors. With a strong technical knowledge, Anna regularly provides direct and indirect tax advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations, sale of businesses, joint ventures and property developments, succession planning and liquidations. - Current at 21 October 2011
Click here to expand/collapse more articles by Anna TANG.
George Kolliou CTA
George Kolliou, FTIA, is Senior Tax Counsel with Logie-Smith Lanyon Lawyers. As well as an expert tax lawyer, George is a qualified accountant, with over 20 years experience as a business tax adviser. He is a sought-after commentator on tax issues, regularly presenting at conferences and writing for professional journals. - Current at 13 July 2011
Click here to expand/collapse more articles by George KOLLIOU.

 

Copyright Statement