The Australian Tax Office is not a legal entity

The point is often raised that the Australian Tax Office does not have legal existence and therefore cannot impose taxes. The contention seems to originate in a submission in Moeliker v Chapman [2000] HCATrans 242, in which it was agreed … Continue reading The Australian Tax Office is not a legal entity
To access the encyclopedia content, please renew your Annual Membership. If you are already a member, Log in here to be redirected back to this page. Alternatively, documents are available on the homepage.