Your shopping cart is empty
The Commissioner's Good Faith
Published on 01 Jul 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The 24 May 2001 decision of Finn J in Daihatsu Australia Pty Ltd v Commissioner of Taxation [2001] FCA 588 is further confirmation of the applicability of the Hickman principle to the construction of s 175 of the Income Tax Assessment Act 1936 (the tax Act).