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Tax cases: Commissioner of Taxation v Ryan: High Court rules on Commissioner's amendment powers when a nil tax notice issued

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Published on 01 Apr 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent High Court decision in Commissioner of Taxation v Ryan upheld the Commissioner of Taxation's claim that there is no time limit imposed on his power to assess a taxpayer in respect of a year of income notwithstanding he had previously issued a notice indicating that no tax was payable for that year. This article describes the taxpayer's primary argument based on s 170(3), the application of the case of Batagol, and the dissenting judgment of Kirby J.

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Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 18 May 2004
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