Published on 01 Jul 02
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
In the end, tax design in a complex environment is a much art as it is science: judgement is often as important as fact and analysis. The review proposes to use these principles as guides to tax analysis and design, seeking to identify departures from these wherever these occur.
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney.
- Current at
01 July 2011