Miscellaneous

Anomalies in the operation of section 115-45 of the Income Tax Assessment Act 1997

Author: Tax Policy & Research Division

Published Date: 1 Feb 2000

 

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The Taxation Institute of Australia has a number of major concerns with the operation of the recently enacted s 115-45 of the Income Tax Assessment Act 1997 ('ITAA 1997'). We believe that s 115-45 needs to be amended to ensure that the underlying policy aims are met. Our reasons and concerns are set out in the following.
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  • Published By:Tax Policy & Research Division
  • Published On:1 Feb 2000

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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