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Inequitable Taxation of the Repayment of Prior Year Income Amounts

Published on 29 Jun 01 by THE TAX INSTITUTE

The Taxation Institute of Australia is writing to you about its concerns arising from the inequitable tax consequences arising under the current law when ordinary Australians are legally required to repay income amounts received in prior years.

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Author Photo - Alice MCCLEARY
Alice is a consultant with Deloitte Touche Tohmatsu in Adelaide and was one of the four external tax consultants to the Ralph Review of Business Taxes. She is a Past President of the Tax Institute and has undertaken a number of State and National roles within the Institute. As well as her tax commitments, Alice undertakes a variety of South Australian and Commonwealth statutory business related appointments. Alice is a South Australian Large Business winner and was a National Finalist in the Telstra Business Woman of the year Awards in 1997.
Current at December 2003 Current at 06 March 2009 Click here to expand/collapse more articles by Alice MCCLEARY.


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