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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[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
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%
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