Taming Complexity in Australian Income Tax

Krever, Rick 2003, Taming Complexity in Australian Income Tax, Sydney law review, vol. 25, no. 4, pp. 467-505.

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Title Taming Complexity in Australian Income Tax
Author(s) Krever, Rick
Journal name Sydney law review
Volume number 25
Issue number 4
Start page 467
End page 505
Publisher Lawbook Co.
Place of publication Rozelle, N. S. W.
Publication date 2003-12
ISSN 0082-0512
Keyword(s) Income tax
tax reform
Summary Taxpayers and tax authorities recognise that complex Australian income tax law is in need of simplification - during the past decade there have been two ineffective attempts at simplification of the tax law - first by redrafting the law in plain English without addressing structural issues - second by the proposed wholesale replacement of the legislation with a new foundation, incorporating most of the causes of the complexity in the current law - with tax law growing in size and complexity, new paths to simplification must be considered.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30002108

Document type: Journal Article
Collections: Faculty of Business and Law
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