Abstract
The Full Federal Court decision in Gashi v Commissioner of Taxation1 (Gashi) has clearly reinforced the need for taxpayers to be aware of the limited options available in relation to proceedings pursuant to Pt IVC of the Taxation Administration Act 1953 (Cth) (TAA). The Full Federal Court2 concisely set out the situation that faces taxpayers who decide to seek review under Pt IVC of the TAA.
Original language | English |
---|---|
Pages (from-to) | 23-25 |
Number of pages | 3 |
Journal | Australian Tax Law Bulletin |
Volume | 2 |
Issue number | 2 |
Publication status | Published - 2015 |
Keywords
- taxation
- Autralian Taxation Office