Cross examination : guidance draft ducks issues
01 Dec 95 |
"TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: VOL 30 NO 6
The article discusses the record keeping requirements in respect of business income and expenditure under s262A of the ITAA. Draft ruling TR 95/D21 and its intention to provide guidance on this issue is also discussed in some detail
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Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
- Current at
11 July 2019