Building Flexibility into Commonwealth Tax Legislation: A Case for the Use of an Extra Statutory Concession Power

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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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Bibliographic Details
Main Author:	Wilson-Rogers, Nicole
Format:	Journal Article
Published:	Lawbook Co. 2013
Online Access:	http://hdl.handle.net/20.500.11937/6030

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