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Compensating adjustments: The limits on the Commissioner's discretion

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Published on 01 Jun 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article considers the operation of the compensating adjustment provisions in section 177F(3) of the ITTAA 1936. In particular timing limitations on the Commissioner's ability to make a compensating adjustment. It focuses on the Federal Court decision of Australia and New Zealand banking Group Ltd v Commissioner of Taxation.

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Nicole WILSON-ROGERS
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