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Casting a challenge
Record ID:
37118
Format:
LIJ Article
Year:
2009
Author:
Bender, Philip ;
Subject:
Tax Assessments ; Taxation ; Transfer Pricing ; Tax Administration ;
Source:
LIJ (2009) 83 No 6
Date_of_entry:
23/08/2009
Legislation:
Income Tax Assessment Act 1936 (Cth) (ITAA) s 136AD
Notes:
A taxpayers' request for particulars regarding an ATO tax assessment was recently denied by the High Court on the grounds of fishing. Other ways to challenge ATO decisions may need to be considered --International agreements -- arm's length consideration
Section:
Feature
Cases:
WR Carpenter Holdings Pty Ltd v Commissoner of Taxation [2008] HCA 33 ;
Month:
June

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Federal Court. Appeals against appealable objection decisions made under the Taxation Administration Act 1953.
Author:
Black, MEJ ;
Year:
2006
Subject:
Practice Notes ; Taxation ; Tax Administration ;
"A fair crack of the WIP"
Author:
Jacomb, Brian ; Coombes, David ;
Year:
2000
Subject:
Taxation ; Tax Assessments ; Double Taxation ; Capital Gains Tax ; Vendor & Purchaser ; Income Tax ; Coughlan v Federal Commissioner of Taxation ; AAT case 6130 ; Crommelin v Federal Commissioner of Taxation ; Federal Commissioner of Taxation v Grant ; Stapleton v Federal Commissioner of Taxation ; Executor Trustee and Agency Company of S.A. Limited v Federal Commissioner ofTaxation ; Taxation Ruling No. IT2551 ; Henderson v Federal Commissioner of Taxation ; Jamieson v Inland Revenue Commissioner (NZ) ; City of London Contract Corporation Limited v Styles ; Federal Commissioner of Taxation v Happ ; Federal Commissioner of Taxation v Cooling ; Hepples v Federal Commissioner of Taxation ; AAT decision: [1999] AATA 1026 ; Federal Commissioner of Taxation v Montgomery ; D'Ascenzo, Michael, Second Commissioner fo Taxation ;
Tax file numbers
Year:
1991
Subject:
Taxation ; Solicitors ; Harmer & Ors v. Commissioner of Taxation ;
Stop press - tax file numbers
Year:
1991
Subject:
Taxation ; Solicitors ;
TFNs - certification of documents
Year:
1991
Subject:
Taxation ;
"Random audits" (R of J)
Author:
Priest, Phillip ;
Year:
1991
Subject:
Taxation ; Auditing ; Industrial Equity Ltd. & Anor v. Deputy Commissioner of Taxation & Ors(unreported, 13 November 1990, FC 90/043) ;
Will fiscal friends or fiends rule the environment?
Author:
Rozvany, George ;
Year:
1991
Subject:
Taxation ; Environmental Law ;
Taxation of benefits
Author:
Grimm, Robert ; Weeraratna, Senaka ;
Year:
1991
Subject:
Superannuation ; Taxation ;
Taxing issues
Author:
Cullen, Richard ;
Year:
1991
Subject:
Taxation ;
Within the bounds of discretion
Author:
Neilson, Tim ;
Year:
1991
Subject:
Taxation ; Commissioner Of Taxation ; Federal Commissioner of Taxation & Ors v. Citibank Ltd. 89 A.T.C. 4268 ; Industrial Equity Ltd. & Anor. v. Deputy Federal Commissioner of Taxation &Ors 90 A.T.C. 5008 ; O'Reilly v. Commissioner of the State Bank of Victoria (No.1) 82 A.T.C. 4671 ; Baker v. Campbell 83 A.T.C. 4606 ; David Jones Finance and Investment Pty. Ltd. & Anor v. Federal Commissionerof Taxation 90 A.T.C. 4730 ; Patcorp Investments Ltd. v. Federal Commissioner of Taxation 76 A.T.C. 4225 ; W65 89 A.T.C. 590 ; Deputy Federal commissioner of Taxation v. Australian Machinery & InvestmentCo. Pty. Ltd. (1945) 8 A.T.D. 133 ; Nestle Australia Ltd. v. Federal Commissioner of Taxation 87 A.T.C. 4409 ; Commissioner of Taxation (N.S.W.) v. Davis (1958) 75 W.N. (N.S.W.) 485 ; Chamberlain v. Deputy Federal Commissioner of Taxation 86 A.T.C. 4387, 87A.T.C. 4103, 88 A.T.C. 4323 ; David Jones, Chamberlain and Federal Commissioner of Taxation v. Dalco 90A.T.C. 4088 ;
LIV Social
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