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Bad luck no excuse

Article Abstract:

The difficulties that tax agents may face if they fail to lodge tax returns on time are discussed, with reference to a verdict given by Australia's Administrative Appeals Tribunal, in the case of Adamec v Tax Agent's Board of Victoria.

Author: Richards, Robert

Publisher: Hardie Grant Magazines
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2005

Government regulation (cont), Government regulation, Laws, regulations and rules, Tax policy, Tax returns, Australia. Administrative Appeal Tribunal

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Tax nightmare for cooperatives

Article Abstract:

Taxation aspects of cooperatives and clubs with particular reference to the tax exemptions available to them on mutuality principle are discussed. An analysis of court's decision on Hart's taxation case is also presented.

Author: Richards, Robert

Publisher: Hardie Grant Magazines
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2004

Taxation, Cooperatives, Cooperatives (Associations), Clubs, Clubs (Associations)

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Subjects list: Australia, Company legal issue, Cases

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