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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

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Joanne DUNNE

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