Jolly
There are 3 issues the ATO are looking at reagarding ANZ and the tax laibility on all these issues would have been self assessed and provisions made by the ANZ.
Alpha
The ATO also takes a number of cases to court in the way of est cases so that a court interpretation of the law and its application in a particular situation can be obtained.
Gaweb
You may be correct in the area of ANZ increasing liabilities and decreasing assets and this may very well be a large problem in the future - My posts were more aimed at jolly's clear lack of understanding of debt and tax provisions.
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