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The Australian tax objection procedures – time for legislative reform

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

This paper considers the issues raised in the Inspector-General of Taxation’s report Review into the underlying causes and the management of objections to Tax Office decisions. It explores whether legislative versus administrative reform is needed to Australia’s objection procedures and undertakes a comparison with the position in New Zealand as a potential for reform.

Author profiles:

Elissa ROMANIN
Current at 29 August 2011 Click here to expand/collapse more articles by Elissa ROMANIN.
 
Author Photo - Joanne DUNNE
Joanne DUNNE
Current at 13 June 2012 Click here to expand/collapse more articles by Joanne DUNNE.
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