Dabner, Justin (1994) Dear Mr Treasurer, re: part IIIA and the cost base - application in an unexpected manner. Australian Tax Review, 23 (4). pp. 189-204.

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Abstract

Whilst the inadequacies of the provisions of Pt IIIa are well known to the tax advising community, it is less clear that the government is aware of these shortcomings. An examination of the critical cost base provisions reveals many circumstances in which the appliction of the provisions does not reflect the true fiscal consequences of a transaction. Given that one of the stated aims of hte legislation was to improve the neutrality of the income tax system, it can only be assuemd that this effect was unintended. It is the author's aim to bring these anomalies to the attention of the government.

Item ID:	32882
Item Type:	Article (Research - C1)
ISSN:	0311-094X
Date Deposited:	01 Dec 2017 01:28
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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