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.
Robert K O'CONNOR QC
Current at 23 June 2009
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