Appeals

Commentary – Indirect Tax Reporter ¶60-020

Assessment, procedure

Commentary – Indirect Tax Reporter ¶60-020

Effective date

Commentary – Indirect Tax Reporter ¶60-020

Interaction with error correction

Commentary – Indirect Tax Reporter ¶60-020

Introduction: 30-day time limit

Commentary – Indirect Tax Reporter ¶60-020

No double penalty for same offence

Commentary – Indirect Tax Reporter ¶60-020

Reasonable steps to notify

Commentary – Indirect Tax Reporter ¶60-020

Reduction

Disclosure

Commentary – Indirect Tax Reporter ¶60-020

Special circumstances

Commentary – Indirect Tax Reporter ¶60-020

Standard 30 per cent penalty

Commentary – Indirect Tax Reporter ¶60-020