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TDS 23/02
Technical decision summary / 2023
Issued
29 Mar 2023

Assessability of unexplained amounts, interest deductions and shortfall penalties

Income tax: unexplained amounts; assessable income; interest deductions.
Shortfall penalties: evasion; obstruction.

Tax Information Bulletin - Vol 35 No 4, May 2023

TDS 23/02: Assessability of unexplained amounts, interest deductions and shortfall penalties
pdf - 341.14 KB - 18 pages
TDS 23/02
Technical decision summary / 2023
Reference
TDS 23/02
Issued
29 Mar 2023
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