Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Forms due on or before 30 September 2026 under Regulation 47B of the Liquidation Process Regulations will incur a monthly delayed-filing fee, plus applicable GST, when submitted after their due date. The charge applies to every delayed submission, including filings made for correction or updating, and runs for each month of delay. This requirement commences the levy of fees for delayed filing of the prescribed liquidation forms.
Forms due on or before 30 September 2026 under Regulation 47B of the Liquidation Process Regulations will incur a monthly delayed-filing fee, plus applicable GST, when submitted after their due date. The charge applies to every delayed submission, including filings made for correction or updating, and runs for each month of delay. This requirement commences the levy of fees for delayed filing of the prescribed liquidation forms.
Note: It is a system-generated summary and is for quick reference only.