Casenote – Information-Gathering Powers of the Commissioner

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
Asia-Pacific Tax Bulletin 2015 (Volume 21), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article takes a look at the recent litigation surrounding the Australian case of Hua Wang Bank Berhad. This interesting and highly relevant case dealt with the residency of five foreign entities which were trading in shares on the Australian Stock Exchange and also considered the legality of the Commissioner of the Australian Tax Office in obtaining and using information from foreign sources.