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Walters and Commissioner of Taxation, Re
Judgment date: 20/03/2013
Court: AATA
Judge: Forgie (Deputy President)
Citation:
(2013) 134 ALD 393;
(2013) 59 AAR 348;
[2013] AATA 151;
BC201309138;
Catchwords: Statutes; Interpretation; (CTH) Income Tax Assessment Act 1936 s 6; Assessment;
Courts and judicial system; Jurisdiction; AAT; Review of decisions of Commissioner of Taxation;
Taxation and revenue; Penalties and offences; Tax shortfall penalty; Assessment;
Taxation and revenue; Income tax; Objections; Validity;