Publications
Publications
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Case Study – Offsetting of Centrelink Family Assistance against Tax Debts
The complainant, who is a single mother of two children and legal guardian of her aging father, was concerned with the ATO offsetting her Centrelink Family Assistance (CFA) payment of approximately $8,000 towards a debt of $23,000. She did not receive the $8,000 CFA payment, but instead had a debt of approximately $15,000 remaining after…
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Case Study – Garnishee Notice
The ATO issued a garnishee notice to a taxpayer for debts from a former partnership business. The taxpayer was travelling at the time and the garnishee notice resulted in them losing access to funds whilst in a foreign country. Our investigation revealed that in 2016 the ATO had advised the taxpayer that they would not…
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Senate Continuing Order – IGT files – 1 July 2023 to 31 December 2023
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Senate Order on Non-Corporate Commonwealth Entity Contracts – 1 January 2023 – 31 December 2023
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Taxation in a Brave New World
This paper examines the role of statutory interpretation in tax administration, particularly in areas where statutes seemingly impose conflicting duties and responsibilities. It explores the role and adequacy of statutory frameworks to inform decision making, particular in the exercise of discretions and discusses the benefits of implementing a principal or overriding objective, a suite of…
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