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This concise but authoritative book provides a practical guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the AAT, and ancillary issues of discovery and access to information. The book also provides helpful assistance to the practitioner in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
