Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power
This article examines the advantages and disadvantages of utilising an extra statutory concession power (ESCP) in Australia's Commonwealth tax legislation and suggests the key components for establishing a statutory ESCP. The debate regarding the use of ESCPs raises fundamental issues regarding...
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| Format: | Journal Article |
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Lawbook Co.
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/6030 |