Tourism Holdings Lt d & Anor v Commissioner of Taxes

[2002] NTSC 1

Supreme Court of the Northern Territory

Built by Barristers,
For Australian Law.

1. Taxes and Duties
2. › Stamp duties
3. › Appeal against assessment
4. › preliminary questions
5. › Commissioner has no duty to consider requests to amend Assessments
6. › Commissioner has no duty to exercise discretion conferred under the Act to amend or refuse to amend an Assessment
7. › s 97(1)
1. Grice Holdings Pty Ltd and Grice Investments Pty Ltd (No. 2) v Commissioner of Taxes (2001) NTSC 88, Supreme Court of the Northern Territory, unreported, delivered 18 October 2001 - Followed
1. Taxes and Duties
2. › Commissioner has no power to grant an extension of time in which to lodge an objection against an Assessment
3. › s 117
1. Taxation (Administration) Act
2. › ss 56 , 56A, 56B, 101

Citation[2002] NTSC 1

CourtNTSC

JurisdictionNorthern Territory

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