Published on 27 Jun 06
by THE TAX INSTITUTE
The Tax Institute recognises that there are some significant weaknesses around the current use of pre-assessment agreements. Despite this, the Tax Institute supports the general thrust of ROSA Recommendation 3.10 that the ATO should extend its practice of entering into pre-assessment agreements to a wider range of transactions or circumstances.
TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004
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