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VAT - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Power and jurisdiction of Commissioner to amend eligibility ...

VAT and Sales Tax

April 4, 2016

Power and jurisdiction of Commissioner to amend eligibility certificate - If the Tribunal was competent to amend the eligibility certificate, then there is no reason why clerical and arithmetical errors, which are apparent on the face of the record for which no debate exists could not be corrected by the Commissioner under section 4A(3) - HC

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