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Accounting for tax: Evasion and “the smell test”: Part 1
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Published on 01 May 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
If the Commissioner intends to raise an assessment out of time, he must form an opinion that there has been fraud or evasion. What is evasion, and could a simple “rule of thumb” test be devised?
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Arthur ATHANASIOU
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