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Why rulings are so difficult and time consuming to read?

Published on 01 May 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Rulings need to be readable by practitioners, and the contents of rulings need to accessible to practitioners, if for no reason other than Div 284 which provides for administrative penalties to apply if a taxpayer takes a position that is not reasonably arguable.

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Chris WALLIS
Current at 16 May 2011 Click here to expand/collapse more articles by Chris WALLIS.
 

 

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