Monthly Archives: August 2013

//August

Commissioner's Power To Amend

TWO SURPRISING DECISIONS ON COMMISSIONER’S POWER TO AMEND Often the Commissioner finds himself outside the 2, 4, or 6 year periods in which he can amend an assessment. The normal amendment period under s170 is 4 years, except where an individual taxpayer’s affairs are “simple” in which case the amendment period is 2 years, or [...]

2013-08-15T04:03:07+00:00August 15th, 2013|Categories: Taxation|

Commissioner’s Power To Amend

TWO SURPRISING DECISIONS ON COMMISSIONER’S POWER TO AMEND Often the Commissioner finds himself outside the 2, 4, or 6 year periods in which he can amend an assessment. The normal amendment period under s170 is 4 years, except where an individual taxpayer’s affairs are “simple” in which case the amendment period is 2 years, or [...]

2013-08-15T04:03:07+00:00August 15th, 2013|Categories: Taxation|