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...
| Main Authors: | , |
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| Format: | Journal Article |
| Language: | English |
| Published: |
2022
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/88722 |