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The Argument For Using the Accruals Concepts of Accounting As Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act

Publication date: 01 Sep 94 | Source: REVENUE LAW JOURNAL

Issue: VOL. 4(1)

Pages: pp27-41


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Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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