Again this widens both the scope and discretionary character of Centrelink decisions about these issues, offset only by the insistence in the Senate Report that these issues like qualification for exemption for the activity test, or what constitutes a reasonable excuse for a 'participation failure', be promulgated in disallowable
determinations (Senate, 2005a: rec 2, ss 602B(2A), (2B) and 624(2A), (2B], 626(2A), (2B), 629(1A), (1B) respectively [as amended]).
The Surveyor argued that depreciation was a deduction in respect of capital and therefore, disallowable
The decrease in business unit income primarily relates to a fourth quarter 2007 charge of $22 million related to potentially disallowable
costs incurred under U.
They will be subject to disallowance if they are expressly declared by the enabling provision under which they are made to be disallowable
instruments for the purposes of s 46B.
The higher rate for the quarter under review results from a high level of disallowable
costs and valuation allowance in the period.
163) While the General Policy Order on its face requires approval by the Parliament as a disallowable
instrument, it is expressly exempted from disallowance and sunsetting.
Our effective tax rate has increased compared with the prior year due to a greater proportion of disallowable
amortisation charges, including the goodwill impairment charge.
Ministerial determinations of NT areas as relevant for the purposes of the income management regime, by legislative instrument, are not disallowable
1) The court must disallow a question put to a witness in cross-examination, or inform the witness that it need not be answered, if the court is of the opinion that the question (referred to as a disallowable
There were proportionately increased profits from operations in higher tax jurisdictions and an increase in disallowable
amortisation charges resulting from acquisitions.
249) Crucially, these determinations by the Finance Minister are not disallowable
instruments for the purposes of the Legislative Instruments Act 2003 (Cth), limiting the opportunity for Parliament to prevent the anticipated expenditure.
238) Cf Customs Act 1901 (Cth) s 243 XA, which makes the infringement notice guidelines under that Act a disallowable
instrument and thus subject to parliamentary scrutiny.