The Resource Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power

Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power

Label
Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power
Title
Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power
Creator
Subject
Language
eng
Summary
This article examines the advantages and disadvantages of utilising an extra statutory concession power (ESCP) in Australia`s Commonwealth tax legislation and suggests the key components for establishing a statutory ESCP. The debate regarding the use of ESCPs raises fundamental issues regarding the use of discretion within a revenue Act, the amount of discretionary power that should be vested in an administrator and the issues an ESCP presents in relation to the rule of law
Citation source
In: Australian tax review. - Pyrmont. - Vol. 42 (2013), no. 1 ; p. 53-74
http://library.link/vocab/creatorName
Wilson-Rogers, N
Language note
English
http://library.link/vocab/subjectName
tax law
Label
Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power
Instantiates
Publication
Label
Building flexibility into Commonwealth tax legislation : a case for the use of an extra statutory concession power
Publication

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