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.
TAX POLICY & RESEARCH DIVISION
Current at 19 November 2004
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