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    • Allowable deductions, cost base of CGT assets and the GAAR: a minefield for taxpayers and their advisers 

      Xynas, Lidia; Blissenden, Michael; Villios, Sylvia; Kenny, Paul (LexisNexis, 2014-10)
      Taxpayers and their advisers have, for decades, struggled to reconcile outgoings that can be considered as allowable deductions under s 8-1 of the Income Tax Assessment Act 1997 (Cth) (ITAA 97), with those outgoings which ...
    • General Editor’s introduction 

      Kenny, Paul (LexisNexis, 2014-10)
      The presence of numerous tax concessions in the Australian tax system not only constitutes poor policy in terms of fiscal adequacy, equity, simplicity and efficiency, but it also provides fertile grounds for the unscrupulous ...