The interplay of language between taxation and accounting for repairs in Australia: Should a stitch in time save nine?

One of the many conflicts between taxpayers and the Australian Taxation Office is the classification of expenditure into revenue account versus capital account. This article explores the contradictions, confusions, and constructions of meaning within tax law and between tax law and accounting standards. Consistency would provide certainty in the application of tax law and these features would be reasonably anticipated in the current tax reform; however, the Tax Law Improvement Project had the