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Treasury Review of Discretions in the Income Tax Laws

Published on 11 Sep 07 by THE TAX INSTITUTE

The Taxation Institute commends Treasury for undertaking the Review of Discretions in the Income Tax Law. As the discussion paper illustrates, the significant number of discretions contained in the tax legislation create technical difficulties and unnecessary compliance and administrative costs for both taxpayers and the Australian Taxation Office.

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TAXATION INSTITUTE OF AUSTRALIA

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