Recent Federal Court decisions have cast doubt on the ability of some taxpayers to have the Commissioner’s opinion of fraud or evasion effectively reviewed. This potentially opens up an unlimited period of review for the Commissioner. This article briefly examines these cases and comments on the potential implications of the current regime.
This publication is for information only and is not legal advice. You should obtain advice that is specific to your circumstances and not rely on this publication as legal advice. If there are any issues you would like us to advise you on arising from this publication, please let us know.