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Revenue laws: the stamp duty rewrite project

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Published on 01 Jun 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The author poses the question of whether revenue legislation generally has been so mauled over the years by courts, parliaments, tax gatherers, practitioners and taxpayers that a return to simplicity is impossible. The article is in parts. Part 1 in on certainty, Part 2 on concepts, harmonisation and exigibility

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Jeff MANN
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