The lay of the land: annual tax update

Graw, Stephen (2008) The lay of the land: annual tax update. In: [Presented at] 2008 Taxation Institute of Australia North Queensland Convention. From: 2008 Taxation Institute of Australia North Queensland Convention, 16-17 May 2008, Cairns.

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Abstract

[Extract] The last 12 months have not seen extraordinary changes to the Tax Law but there has been a steady flow of legislative amendments, judicial decisions and interpretations, ATO rulings, determinations and other interpretative documents and, in some cases, pronouncements from other bodies (such as the ALRC) with a direct or indirect [..] on the administration of tax in this country.

This paper examines some of themore important, relevant or just plain quirky changes that have occurred in the last 12 months. For both convenience and flow of the paper, the various matters discussed have all been arranged and marshalled under their main topic headings.

Item ID: 53293
Item Type: Conference Item (Non-Refereed Research Paper)
Date Deposited: 09 May 2018 22:57
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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