Tax simplification: an accident looking for a place to happen?

Dabner, Justin (2000) Tax simplification: an accident looking for a place to happen? The Tax Specialist, 3 (5). pp. 238-246.

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Abstract

This article examines sec. 1-3 of the Income Tax Assessment Act 1997 to determine whether it is likely to achieve its goal, and argues that a simple amendment to the provision might improve its chance of success.

Item ID: 13035
Item Type: Article (Refereed Research - C1)
ISSN: 1329-1203
Date Deposited: 17 Aug 2012 02:38
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE @ 100%
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