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

UN SDGs

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

SDG 17 Partnerships for the Goals

Keywords

income tax
law and legislation

Cite this

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title = "Legislative reforms in the objection and review procedures : the need to go further",

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

SN - 0494-8343

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JO - Taxation in Australia

JF - Taxation in Australia

IS - 3

ER -

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

Abstract

UN SDGs

Keywords

Other files and links

Cite this