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Underprivileged accountants and illegitimate expectations – Part 2

Published on 01 Sep 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. Part 2 of this article considers the White decision and the “accountant’s concession” and analyses the different legislative responses to this problem in the US and New Zealand.

Author profiles:

Kristen DEARDS
Kristen is a Barrister at Wentworth Chambers.
Current at September 2007
Click here to expand/collapse more articles by Kristen DEARDS.
 
Peter M FRASER
Peter is a Barrister at Selbourne Chambers.
Current at September 2007
Click here to expand/collapse more articles by Peter M FRASER.
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