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"Curtailing aggressive tax planning: the case for introducing mandatory disclosure rules in Australia (part 2) - cues from the United Kingdom and South Africa"   flag 

(2020) 17 (2) E-Journal of Tax Research 233
Oguttu, Annet Wanyana; Kayis-Kumar, Ann
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Taxation Administration Act 1953 (Cth)

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