Tax law : form versus substance : (in context of Australian income tax law)

Tax law : form versus substance : (in context of Australian income tax law)

*Paper delivered to the estate and tax planning committee of the section on general praclice at the conference of the International Bar Associalion in Sydney during September 1978. Published with the permission of the editor of Ihe International Legal Practitioner.

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Bibliographische Detailangaben
Veröffentlicht in:De rebus 1979-11, Vol.1979 (143), p.603-609
1. Verfasser: Durack, J.W
Format: Artikel
Sprache:eng
Schlagworte:
Anti-avoidance
Tax law
Tax planning
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Zusammenfassung:*Paper delivered to the estate and tax planning committee of the section on general praclice at the conference of the International Bar Associalion in Sydney during September 1978. Published with the permission of the editor of Ihe International Legal Practitioner.
ISSN:0250-0329