Comments

This paper have been presented at the 7th International Taxation Administration Conference hosted by Atax, UNSW in Sydney in 2006. This paper was published in “Further Global Challenges in Tax Administration”, McKerchar, M. and M. Walpole (Eds), 2006, Fiscal Publications, Birmingham, pp.359-375. It is being republished with the permission of Fiscal Publications. This paper may also be referenced as [2008] UNSWLRS 49.

Disciplines

Tax Law

Date of this Version

August 2008



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