Published on 01 Sep 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The tax objection and review procedures require substantial revision and restructuring. Existing provisions within the ITAA36 such as section 175A only provide a link to the substantive provisions of the TAA. There is a need for those provisions to be simplified and moved into the TAA. This would also provide an opportunity to correct some of the procedural defects within the existing objection and review procedures in the TAA.
Michael is Associate Professor of Law at the University of Western Sydney. Current at 01 February 2015
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