The commissioner's discretion's and indiscretions
Conwell, Ray, Dabner, Justin, and Glover, Paul (1991) The commissioner's discretion's and indiscretions. Policy, 7 (4). pp. 7-11.
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Abstract
[Extract] Australia's taxation law is rendered uncertain by the increasing use of statutory and non-statutory discretions. Ray Conwell, Justin Dabner and Paul Glover, of Deloitte Ross Tohmatsu argue that self-assessment of tax liabilities will fail unless the tax system is simplified by less reliance on discretions and by the establishment of an effective appeal and review procedure.
| Item ID: | 33641 |
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| Item Type: | Article (Research - C1) |
| ISSN: | 1032-6634 |
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| Date Deposited: | 06 Feb 2017 23:04 |
| 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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