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Caratti V Commissioner of TaxationFederal Court of Australia
Judgment Date: 2018-11-09
Abstract: The Federal Court of Australia (FCA) has decided in favour of the Commissioner of Taxation against income tax payers who were assessed with liabilities. The FCA ruled that the Commissioner of Taxation's agreement to forbear from taking recovery action against the tax payers in respect of certain tax related liabilities was expressed as a contingent obligation.
Taxation and revenue | Income tax | Assessment | Forbearance
Published: 7/12/2018
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