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Proposed section 8AAZLGA of the Taxation Administration Act 1953

Published on 22 Feb 12 by THE TAX INSTITUTE

The Tax Institute and the Taxation Committee of the Business Law Section of the Law Council of Australia (together the Professional Bodies) thank the Treasury for the opportunity to make a submission in respect of proposed s. 8AAZLGA of the Taxation Administration Act 1953 (s. 8AAZLGA).

Two observations are required at the outset: the first concerning consultation time frame and the second concerning the complete absence of appropriate checks and balances.

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