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 |
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Item Type: | Article (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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