Reforming and realigning Division 855 of the Income Tax Assessment Act 1997 to give better effect to its policy objectives

Aquilina, Jack 2019, Reforming and realigning Division 855 of the Income Tax Assessment Act 1997 to give better effect to its policy objectives, Australian Tax Forum: a journal of taxation policy, law and reform, vol. 34, no. 1, pp. 95-129.

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Title Reforming and realigning Division 855 of the Income Tax Assessment Act 1997 to give better effect to its policy objectives
Author(s) Aquilina, JackORCID iD for Aquilina, Jack orcid.org/0000-0003-2298-9772
Journal name Australian Tax Forum: a journal of taxation policy, law and reform
Volume number 34
Issue number 1
Start page 95
End page 129
Total pages 35
Publisher Australian Tax Forum
Place of publication Melbourne, VIc.
Publication date 2019
ISSN 0812-695X
Keyword(s) Income Tax Assessment Act 1997 (Australia)
Real property and taxation
Capital gains tax
Aliens--Taxation
Language eng
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
1605 Policy and Administration
1801 Law
HERDC Research category C1.1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30144364

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