Publication restriction on tax penalties: no publication until the appeal window has closed or the appeal is disposed. The amendment inserts "or prosecutions" after "proceedings" to extend publication scope to prosecutions and substitutes subsection (2) to provide that no ... Summary
Publication restriction on tax penalties: no publication until the appeal window has closed or the appeal is disposed.
The amendment inserts "or prosecutions" after "proceedings" to extend publication scope to prosecutions and substitutes subsection (2) to provide that no publication relating to any penalty shall be made until the time for presenting an appeal to the Appellate Assistant Commissioner has expired without an appeal or, if an appeal was presented, until that appeal has been disposed of.
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