Pickering, Lawrence D & Ors v Deputy Commissioner of Taxation
[1997] FCA 890; 97 ATC 4893; 37 ATR 41
| Date: | 05 September 1997 |
| Bench: | COOPER J |
| Catchwords: | INCOME TAX - Assessments of vendors recoupment tax under Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) - recovery proceedings - application for waiver of recoupment tax - inconsistent exercise of discretion to waive between taxpayers in like circumstances - duty to act fairly and equally to persons in like circumstances - availability of... |
| Cited by: | 9 cases |
| Legislation cited: | 6 provisions |
| Cases cited: | 24 cases |
