House of Representatives

Tax Laws Amendment (2009 GST Administration Measures) Bill 2009

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)

It would not be equitable, however, for the notice to place the taxpayer in a better position than the Commissioner. Hence, the taxpayer can only claim credits that they would have been able to claim on the date the notice was issued, just as the Commissioner can only pursue liabilities payable on that day.

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