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Reform of Australia’s anti-deferral regimes

Published on 01 May 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper explores the issues raised in the Treasury consultation paper on Australia’s anti-deferral regime. While this paper does not provide all the answers to the riddle that is Australia’s anti-deferral regime, it does explore and consider the significant topics and issues raised in the Treasury paper. Further, this paper aims to focus discussion on the areas where additional legislative guidance is required.

Author profiles:

Neil BILLYARD

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Justin O'DONOGHUE

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