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

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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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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