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Case 12/2004; Re Taxpayer and Federal Commissioner of Taxation
Judgment date: 14/10/2004
Court: AATA
Judge: S Webb (Member)
Citation:
(2004) 57 ATR 1200;
(2004) 85 ALD 791;
[2004] AATA 1073;
[2004] ACL Rep 405 FC 113;
2004 ATC 234;
BC200410677;
Catchwords: Taxation and revenue; Assessment; Higher Education Contribution Scheme; Serious hardship resulting from repayments;