shopping_cart

Your shopping cart is empty

Legislative reforms in the objection and review procedures: The need to go further

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Sep 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The tax objection and review procedures require substantial revision and restructuring. Existing provisions within the ITAA36 such as section 175A only provide a link to the substantive provisions of the TAA. There is a need for those provisions to be simplified and moved into the TAA. This would also provide an opportunity to correct some of the procedural defects within the existing objection and review procedures in the TAA.

Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
Click here to expand/collapse more articles by Michael BLISSENDEN.

 

Copyright Statement