| 000 | 01043cam a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS64202 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113536 | ||
| 100 | _ade Souza, J. | ||
| 245 | _aWho pays the levy? | ||
| 260 | _c2001 | ||
| 490 |
_aTaxation _v147(3813) 28 June 2001, 320-321(2) |
||
| 520 | _aWarns that parties who agree to the use of their land for access or parking, etc by contractors working on another site could be liable for underwriting the aggregates levy should the contractor default. Details how such a situation could arise and advises that landowners should consider insurance against this risk. Case law. | ||
| 590 | _aABS | ||
| 650 | _aAGGREGATES TAX | ||
| 650 | _aCONTRACTORS LIABILITY | ||
| 650 | _aFINANCE ACT 2001 | ||
| 650 | _aJOINT AND SEVERAL LIABILITY | ||
| 650 | _aLANDOWNERS | ||
| 650 | _aLIABILITY | ||
| 650 | _aOCCUPATION | ||
| 650 | _aRATEABLE OCCUPATION | ||
| 650 | _aREGISTRATION | ||
| 650 | _aTHIRD PARTY LIABILITY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c67628 _d67628 |
||