Commissioner of Taxation v Ryan

[2000] HCA 4
Judgment date
Case number
M126/1998
Before
Gleeson CJ, Gummow, Kirby, Hayne, Callinan JJ
Catchwords

Income tax – Assessment - Notice stating no tax payable - Subsequent assessment showing assessable income and tax payable thereon - Whether initial notice an "assessment" for the purposes of s 170(3) of the Income Tax Assessment Act 1936 (Cth) - Whether subsequent assessment therefore unauthorised - Whether any tax became "due and payable" upon issue of initial notice.

Words and phrases – "assessment" - "due and payable".

Income Tax Assessment Act 1936 (Cth) – ss 6(1), 166, 170, 171, 204.

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