What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime?
01 Sep 00 |
AUSTRALIAN TAX REVIEW
Issue: Vol 29, No 3
This article analyses the recent remedial review of NZ's binding ruling regime. The review was prompted by concerns of users and the IRD expressed through submissions and select committee review.
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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015