Neutrality Matters: Lease Payment in Australian Taxation

Although Australia's federal income tax rules have gone through several reforms since the beginning of the 20th century, they remain inadequate in several important respects for a 21st century market economy. One key aspect of current deficiencies is that the tax law does not observe the import...

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Bibliographic Details
Main Author: Allen, Christina
Format: Journal Article
Published: Thomson Reuters 2022
Online Access:http://hdl.handle.net/20.500.11937/88520