Skip to main content
shopping_cart

Your shopping cart is empty

Anomalies in the operation of section 115-45 of the Income Tax Assessment Act 1997

Published on 01 Feb 00 by THE TAX INSTITUTE

The Taxation Institute of Australia has a number of major concerns with the operation of the recently enacted s 115-45 of the Income Tax Assessment Act 1997 ('ITAA 1997'). We believe that s 115-45 needs to be amended to ensure that the underlying policy aims are met. Our reasons and concerns are set out in the following.

Author profile:

TAX POLICY & RESEARCH DIVISION

Click here to expand/collapse more articles by TAX POLICY & RESEARCH DIVISION .
 
Copyright Statement