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Uncertainty rules in Australia

Publication date: 01 Nov 98 | Source: INTERNATIONAL TAX REVIEW

Issue: Vol. 9 No 10

Pages: pp.35-37

In part one of ITR's GAAR survey, the author examines the Australian rules. Recent changes have done little to reassure worried tax directors and the introduction of a smell test has left a bitter aftertaste.

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Author profile

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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