Published on 01 Apr 00
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article examines sec. 1-3 of the Income Tax Assessment Act 1997 to determine whether it is likely to achieve its goal, and argues that a simple amendment to the provision might improve its chance of success.
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia.Current at 01 April 2016
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