Regulatory limits on tax officer appeals protect later challenges and preclude presumed acquiescence by non filing. Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits and issue orders or directions regulating when a State tax ... Summary
Regulatory limits on tax officer appeals protect later challenges and preclude presumed acquiescence by non filing.
Section 120 authorises the Commissioner, on Council recommendation, to fix monetary limits and issue orders or directions regulating when a State tax officer may file appeals or applications; non filing under those directions does not bar later appeals in other similar cases, does not constitute acquiescence by the officer, and tribunals or courts must consider the circumstances of non filing when hearing related appeals.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
