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Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law

Published on 01 Oct 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Two articles summarised from the Red Edition of Taxation in Australia. The first article discusses how the proposed debt forgiveness provisions of Division 245 will, if nothing else, consummate the marriage contract between taxpayers and the Australian Taxation Office. Administrative law reform has greatly enhanced the availability of tax justice to taxpayers, writes the author in a review of statutory remedies open to use by practitioners and their clients.

Author profiles:

Robert K O'CONNOR QC

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Ken SPENCE

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