Published on 01 Jan 05
by Australian Tax Research Foundation
The primary objective of this report is to examine and assess the adequacy of residency and source (the so-called “rules of attachment”) used in determining sufficient connection under the Australian income tax law. This examination is undertaken against the tax policy objectives of equity, efficiency, simplicity and the prevention of tax avoidance. A second objective, having evaluated and defined the adequacy of these rules, is to examine the avenues for reform that more closely satisfy the objectives noted. Dr. Dirkis concludes that the law of residency and the determination of source under Australia’s income tax law is inadequate and in need of urgent reform.
Dr Michael DIRKIS
Current at 14 September 2011
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