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"International experiences of tax simplification and distinguishing between necessary and unnecessary complexity"   flag 

(2016) 14 (2) E-Journal of Tax Research 337
Budak, Tamer; James, Simon; Sawyer, Adrian
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)

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