Thinking about tax avoidance / Ivan Leslie Potas.

Canberra : Australian Institute of Criminology, 1993.

17614

Tax evasion -- Australia.

The tax avoidance and tax evasion activities that mushroomed during the 1970s and early 1980s resulted in a decade of tax reform. Potas outlines these activities and the reforms, and also discusses the Peabody decision, negative gearing, tax minimisation, penalties and the overreach of the law. He argues that the taxation rules have become so complicated that compliance is becoming more difficult, with all but the simplest tax returns requiring expert assistance. He advocates simplification of Australia's tax laws. - Publisher's website.

Cover title.

"August 1993."

Includes bibliographic references.

0642195536

0817-8542

8 pages ; 30 cm