Constraining the recovery powers of the Commissioner: Judicial considerations in granting a stay

Fisher, RK

Constraining the recovery powers of the Commissioner: Judicial considerations in granting a stay

Fisher, RK

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Publisher:: Thomson Reuters
Publication Type:: Journal Article
Citation:: Australian Tax Review, 2012, 41 (4), pp. 187 - 202
Issue Date:: 2012-01

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Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.date.issued	2012-01	en_US
dc.identifier.citation	Australian Tax Review, 2012, 41 (4), pp. 187 - 202	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/22727
dc.description.abstract	Powers of the Commissioner for the collection and recovery of tax which has been assessed and is due and payable - circumstances under which a court may grant a stay recovery proceedings where an assessment is the subject of an unresolved dispute - threshold test for determining genuine disputes.	en_US
dc.publisher	Thomson Reuters	en_US
dc.relation.ispartof	Australian Tax Review	en_US
dc.title	Constraining the recovery powers of the Commissioner: Judicial considerations in granting a stay	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	41	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.issue	4	en_US
pubs.volume	41	en_US

Abstract:

Powers of the Commissioner for the collection and recovery of tax which has been assessed and is due and payable - circumstances under which a court may grant a stay recovery proceedings where an assessment is the subject of an unresolved dispute - threshold test for determining genuine disputes.

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http://hdl.handle.net/10453/22727