The income tax simplification experience to date
01 Feb 96 |
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Issue: Vol 50 No2
Since Australia's main income tax legislation, the Income Tax Assessment Act 1936, was introduced in 1936, it has grown from 126 pages to over 5,000 pages in length. In an effort to reduce the complexity of the legislation faced by taxpayers and their advisors, the Australian Government set up "the Project" a body whose task it is to rewrite the tax legislation. This article reviews the project's progress to date and finds that already serious shortcomings have become apparent
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