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

Michael Blissenden

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

Michael Blissenden

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Pages (from-to)	147-149
Number of pages	3
Journal	Taxation in Australia
Volume	45
Issue number	3
Publication status	Published - 2010

Keywords

income tax
law and legislation

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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abstract = "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.",

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AB - 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.

KW - income tax

KW - law and legislation

UR - http://handle.uws.edu.au:8081/1959.7/552083

UR - http://search.informit.com.au/fullText;dn=201011158;res=APAFT

M3 - Article

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JO - Taxation in Australia

JF - Taxation in Australia

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ER -

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

Abstract

Keywords

UN SDGs

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