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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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