Allison Plager

ALLISON PLAGER makes a foray into the Adjudicator's recently published 2001 annual report.

COMPLAINANTS ARE HAVING to wait less time to have their complaints investigated, announced Dame Barbara Mills in her 2001 annual report. She was very pleased to report that in the year to 31 March 2001, the average throughput time to investigate complaints was around 24 weeks, and that for the year to 31 March 2002, this was expected to reduce to 20 weeks.

The foreign earnings deduction considered in Carstairs v Sykes; the taxpayer's claim to relief on a gain arising from a sale of business premises was not allowed in Purves v Harrison; date of registration and 'best judgment' assessments considered in Henderson and another (trading as Tony's Fish and Chip Shop) v Commissioner