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Australia

Author: 
Richard Krever and Peter Mellor
Publisher: 
In Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer (Eds). General Anti-Avoidance Rules GAARs – A Key Element of Tax Systems in the Post-BEPS World, pp 45-64. Publisher: IBFD Publications
Date: 
2016
Note: 
Outcome of: 2014 - Tax Complexity and Simplification (29/09)