Changing the basis of an assessment
01 Feb 90 |
CCH JOURNAL OF AUSTRALIAN TAXATION
Issue: VOL. 2 (1)
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Tony has practised in revenue law, and has been a member of The Tax Institute and a speaker at its conventions, since the early 1970s. He has grappled with the capital/revenue distinction both before and after the introduction of CGT, and appeared for both taxpayers and the Commissioner in cases where the distinction was in issue. He does not think it has been abolished.Current at 19 March 2015