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Retrospectivity and tax law

Published on 01 Sep 17 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent decision of the NSW Court of Appeal considers whether a disclaimer by a beneficiary could operate retrospectively for payroll tax purposes.

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John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. - Current at 15 September 2017
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