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Brief
"On 19 February 2025, the Australian Taxation Office (ATO) published a Decision impact statement in response to Mandalinic v Stone (Liquidator) [2023] FCAFC 146. This decision concerns the ability of a company director to file an affidavit to revoke or reduce an estimate of liability to Pay-As-You-Go withholding, which was made under Division 268 in respect of the company's tax obligations."
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