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  Miscellaneous 2008

Setting aside statutory demands issued by the Commissioner

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2008

 
The taxpayers were issued with statutory demands for tax debts, the existence of which was conceded to be arguable. The High Court agreed with the Commissioner that Part IVC proceedings do not allow the setting aside of a statutory demand. This article examines the reasoning of members of the Court and outlines some of its implications.
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