Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Owen v Deputy Federal Commissioner of Taxation
Judgment date: 16/05/1995
Court: QCA
Judge: Pincus, Davies JJA and Moynihan J
Citation:
(1995) 30 ATR 456;
(1995) 95 ATC 4311;
BC9505984;
Catchwords: Taxation and revenue; Sales tax; Recovery; Whether certificate of Commissioner prima facie evidence of debt;