Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution

Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution

This opinion piece summarises the research and finding of three previously published papers in the New Zealand Journal of Taxation Law and Policy. The authors’ research suggests that the sometimes confusing and apparently convoluted legislative change and evolving case law are leading practitio...

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Bibliographic Details
Main Authors: Fullarton, Lex, Pinto, Dale
Format: Journal Article
Language:English
Published: 2022
Subjects:
ATO Pronouncements, Professional Ethics, Statutory Interpretation
Online Access:http://hdl.handle.net/20.500.11937/88940

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