Observations on the Development of Australia's Income Tax Policy and Income Tax Law
01 Oct 02 |
BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Issue: Vol 57, no 10
Pages: pp. 522 - 533
This article explores, in light of all the new developments that have occurred in the past couple of years, the approaches to the processes of Australian tax law and tax policy development in the past, in the current operation, and potential impact of the new developments in the future.
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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