The Law Companion Guideline expresses the Commissioner’s view on how recently enacted law applies to a class of taxpayers, or to taxpayers generally. The Guidelines will be developed contemporaneously with the Explanatory Memorandum and will form the Commissioner’s view on tax administration. The proposed draft can be found here.
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I’d love to see this same analysis done with current figur…
The ATO will not be happy until every tax agent or lawyer gi…
I should add “Been there, done that” Australia abolished…