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Taxation ruling TR 1999/5: the dangers of retrospectivity

Published on 01 Jun 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines the dangers of imposing, via legislation or rulings, retrospective decisions that create uncertainty and confusion as found in recent court decisions.

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Dr Michael DIRKIS
Current at 14 September 2011 Click here to expand/collapse more articles by Dr Michael DIRKIS.
 

 

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