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
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Mark is Senior Lecturer, School of Law, University of Canberra.
- Current at
17 August 2005
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010.
- Current at
29 October 2012