Published on 01 Jul 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
SGC core concepts have remained mostly unchanged but since 1992 business practices have evolved. The evolution of business practices, ably assisted by worker ignorance, incomprehensible legislation, choice of fund difficulties, an under resourced ATO SGC audit centre and fee sensitive clients who decline advice, has led to relatively widespread SGC non-compliance and created issues for practitioners under the Code of Conduct.
Current at 16 May 2011
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