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Senior tax counsel's report: Temporary Budget repair levy: Adding complexity

Published on 01 Jul 14 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

At the time of writing, the increase in the top marginal income tax rate looks to be the only Budget measure passed into law by 1 July 2014. The Government is heavily reliant upon the new Senate to allow its remaining measures through the upper House. However, the income tax levy, whilst seemingly a simple law change, adds considerable complexity to the tax laws.

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Author Photo - Robert JEREMENKO
Robert JEREMENKO
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