Bazzo v Commissioner of Taxation [2017] FCAFC 139


TAXATION – construction of Deed of Agreement between parties which limited Commissioner’s powers to collect a taxation debt; extent of obligations conferred under Deed of Agreement; whether Deed operated such that general interest charge that continued to accrue after date of execution of Deed of Agreement was not part of ‘taxation debt’ as defined; whether Deed of Agreement limited Commissioner’s ability to collect in respect of general interest charge accruing following execution of Deed of Agreement. Click here