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Underprivileged accountants and illegitimate expectations – Part 2

Published on 01 Sep 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

White Industries Australia Ltd v Commissioner of Taxation demonstrates that any protection thought to arise from the “accountant’s concession” is largely illusory. Part 2 of this article considers the White decision and the “accountant’s concession” and analyses the different legislative responses to this problem in the US and New Zealand.

Author profiles

Peter Fraser
Peter is a Barrister at Selbourne Chambers. - Current at 01 September 2007
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Kristen Deards SC
Photo of author, Kristen DEARDS Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 16 November 2021
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