shopping_cart

Your shopping cart is empty

Underprivileged accountants and illegitimate expectations – Part 2

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 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. Part 2 of this article considers the White decision and the “accountant’s concession” and analyses the different legislative responses to this problem in the US and New Zealand.

Author profiles

Peter Fraser
Peter is a Barrister at Selbourne Chambers. - Current at 01 September 2007
Click here to expand/collapse more articles by Peter M FRASER.
Kristen Deards SC
Photo of author, Kristen DEARDS Kristen Deards SC appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 30 January 2024
Click here to expand/collapse more articles by Kristen DEARDS.

 

Copyright Statement