Publications Details

Journal Article

Author
Walter, J.
Title
Aspects of Section 26(a) of the Income Tax Assessment Act.
In
Melbourne University Law Review
Editor
Myers, A.J.
Imprint
vol. 8, no. 2, 1971, pp. 276-319
Description


for Advanced Constitutional Law (Honours) 1969 in the Law School in the
University of Melbourne.

Abstract

In this article Messrs Walter and Myers examine aspects of the origins
and operation of section 26(a) of the Income Tax Assessment Act
and the procedures for assessment, objection and appeal in relation to that
section. They also look at the application of the section to some common
land and share transactions.

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