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Legislative reforms in the objection and review procedures: The need to go further

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.

Author profile:

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. Current at 01 February 2015 Click here to expand/collapse more articles by Michael BLISSENDEN.
 
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