Published on 01 Oct 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In its recent submission to Treasury on “extra-statutory concessions”, the Taxation Institute has (quite rightly in the author’s view) raised the issue of erosion of the rule of law. This paper submits, though, that such a regime need not of itself offend the principles of the rule of law (though that leaves open the serious practical question of whether such a regime would in fact have the effect of eroding the rule of law).
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