At the extremes of a
16 Aug 05 |
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY
Issue: Vol 11 no 2 June 2005
Pages: pp. 250-276
Thisarticle reviews and critically assesses the tax policy and implementation processes adopted in Australia with specific reference to the development of a "new" tax legislative drafting approach: Coherent principle Drafting, a concept that is both explained and critiqued.
The Australian position is compared and contrasted with that operating in New Zealand under the Generic Tax Policy Process. From that comparison, the authors draw further critical insightd into the efficacy of the developing Australian tax policy processes and infrastructure, the established New Zealand Generic tax Policy Process, and the operation of consultative tax policy development and implementation systems more generally.
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