The Foundations of the Wade Case: Concrete or clay?

This paper argues that the Australian Taxation Office (ATO) practice of issuing opinions and taxation rulings for the guidance of taxation practitioners compiling and submitting taxation returns does not always result in greater clarity or certainty in the application of taxation laws. To illu...

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Bibliographic Details
Main Authors: Fullarton, Lex, Pinto, Dale
Format: Journal Article
Language:English
Published: 2022
Subjects:
Online Access:http://hdl.handle.net/20.500.11937/88722