The 2024 round of tax amendments have been published. Included this year are proposed amendments in the TAA space as follows:
- The introduction of a mediation-like process is at the objection phase of a dispute.
- Undoing (?) the High Court judgment in Poulter re layperson representation in the Tax Court;
- Allowing extension by application to the Tax Court post the current 75-day hard cut-off for appeals; and
- Expanding the jurisdiction of the Tax Board (i.e. keeping taxpayers out of the tax Court).
Check out Nico’s short explainer video here.