This convention paper discusses the ATO approach to substance versus form, with a historical perspective, and suggests that the distinction is now of limited relevance and likely to become of even less over time.
Miscellaneous
1997
Substance versus form: the ATO approach: 2
Source: National
Published Date: 19 Mar 1997
Details
- Published By: David Russell CTA-Life
- Published On:19 Mar 1997
- Took place at:Grand Hyatt Hotel, Melbourne
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Miscellaneous
1997
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