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Reviewable taxation decisions information


The decisions of by Australia's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected against first through an administrative process.[1]

  1. ^ Part IVC of the Taxation Administration Act 1953 (Cth).

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Reviewable taxation decisions

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The decisions of by Australia's Commissioner of Taxation broadly fall into two categories: reviewable and non-reviewable. Reviewable decisions may be objected...

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Australian Business Number

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entity's registration and thus their ABN. Each of these decisions are reviewable taxation decisions. An entity can apply for an ABN: online through the Australian...

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Tax

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as a whole" should not make such decisions, due to methodological individualism. Libertarian opponents of taxation claim that governmental protection...

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No taxation without representation

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The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution...

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Taxation in Ethiopia

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These schedules signify: A - taxation from employment, B - taxation from rent of land and buildings, C - taxation from taxation of income from business, professional...

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Voluntary taxation

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Voluntary taxation is a theory that states that taxation should be a voluntary act. Under the theory, people should have the option to pay taxes instead...

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History of taxation in the United Kingdom

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The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections...

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Land value tax

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represent 4.5% of total taxation in Australia. A government report in 1986 for Brisbane, Queensland advocated an LVT. The Henry Tax Review of 2010 commissioned...

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Progressive tax

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of Taxation. Northampton, Massachusetts: Edgar Elgar. Suits, Daniel B. (September 1977). "Measurement of Tax Progressivity". American Economic Review. 67...

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Pigouvian tax

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Distortionary Taxation," The American Economic Review, 84(4): 1085–1089. Fullerton, Don (1997). "Environmental Levies and Distortionary Taxation: Comment,"...

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Administrative Appeals Tribunal

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AAT has jurisdiction to review a number of decisions made under Commonwealth legislation, including in the areas of taxation, immigration, social security...

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Optimal tax

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Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject...

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Taxation in Peru

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Taxation represents the biggest source of revenues for the Peruvian government (up to 76%). For 2016, the projected amount of taxation revenues was S/...

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Accidental American

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Baltimore Law Review. 1 (1): 49–59. 1971. Lubick 1998, p. 40 Christians, Allison (2017). "A Global Perspective on Citizenship-Based Taxation". Michigan Journal...

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Taxation in the United States

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different forms of income and spending can also constitute a form of indirect taxation of some activities over others. Taxes are imposed on net income of individuals...

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Pape v Federal Commissioner of Taxation

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Pape v Federal Commissioner of Taxation is an Australian court case concerning the constitutional validity of the Tax Bonus for Working Australians Act...

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Optimal capital income taxation

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capital income distorting intertemporal decisions. This argumentation can be found in the composition of taxation in overlapping generation models, e.g...

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Optimal labor income taxation

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on optimal labour income taxation largely follows from James Mirrlees' "Exploration in the Theory of Optimum Income Taxation". The approach is based on...

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State Taxation Administration

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The State Taxation Administration (STA; Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of China. It...

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Taxation in Iran

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Taxation in Iran is levied and collected by the Iranian National Tax Administration under the Ministry of Finance and Economic Affairs of the Government...

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Taxation in the British Virgin Islands

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Taxation in the British Virgin Islands is relatively simple by comparative standards; photocopies of all of the tax laws of the British Virgin Islands...

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Public sector

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through taxation; the delivering organization generally has no specific requirement to meet commercial success criteria, and production decisions are determined...

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Income tax in Canada

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federal Parliament power over "the raising of Money by any Mode or System of Taxation". The constitutional authority for the various provincial income taxes...

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Administrative court

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jurisdiction of the general court system. Official decisions contested in administrative courts include: taxation dispensation of monetary benefits environmental...

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