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Taxing beyond Australia’s horizon: the section 23AG changes

Published on 01 Sep 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The purpose of this paper is to explore the impact of the amendments to s 23AG on employers and on Australian resident taxpayers working overseas and to explore some of the strategies that could be adopted in dealing with the impact of these amendments.

Author profiles:

Dr Michael DIRKIS

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Angie ANANDA

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