Published on 01 Dec 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article represents an analysis of the interaction between the deduction provisions of secs. 82AAA - 82AAR of the ITAA and the assessing provisions of sec.274 of the same act. In light of the Commissioner's press release on 19 May 1999, this paper examines the Commissioner's views and the operation of the relevant provisions of the ITAA 1936.
Andrew is the Principal of Andrew Skinner & Associates. He holds a Bachelor and Masters of Economics and is currently completing a Masters of Taxation. He is a fellow of the Tax Institute, and a member of Superannuation Australia and of the Taxpayers Association of Australia.
- Current at
20 September 2005