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Vaughan and Buckett each charged under s 8C(1)(a) of Taxation Administration Act 1953 (Cth) with multiple counts of failing to furnish income returns to Commissioner as and when required; charges dismissed on the basis Commissioner failed to prove existence of approved form for income returns
Primary Judgment
[2004] QDC 4
22 Jan 2004
Commissioner appealed against Magistrate's decision; whether Magistrate erred in failing to have regard to item 144 in schedule 2 of A New Tax System (Tax Administration) Act (No 2) 2000; appeal dismissed: Samios DCJ
Appeal Determined (QCA)
[2004] QCA 206 [2005] 1 Qd R 20
18 Jun 2004
Commonwealth Director of Public Prosecutions applied for leave to appeal against [2004] QDC 4; where defendants unable to comply with notice in absence of 'approved form'; where non-compliance could not constitute offence under taxation law; leave to appeal granted and appeal dismissed: Williams and Jerrard JJA and Chesterman J
Appeal Status
Appeal Determined (QCA)
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