INCOME TAX – private ruling – ruling on way in which in Commissioner’s opinion tax law would apply to person in relation to arrangement – Judicial Review of Commissioner of Ta
TAXATION – method of accounting – whether income derived on receipts or accruals basis – whether accruals basis only to be applied to entities in the business of money lending
PRACTICE AND PROCEDURE – service out of jurisdiction – application by Deputy Commissioner of Taxation in proceeding seeking recovery of tax-related liabilities – whether requiremen
PAYROLL TAX – Charitable institution – Public benefit – Dominant purpose – Telecommunications Dispute Resolution Service – Nature of characterisation – Effective activities for ben
PRIVILEGE – whether legal professional privilege waived in two opinions of senior counsel – where substance of the opinions was referred to in pleadings, submissions and evide
INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notice of assessment and notice of amended assessment – where Commissioner determined two amo
