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The ATO's approach to dealing with retrospective law changes

 
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Types of retrospective law changes

There are three main types of retrospective law changes, those that will:

  • increase taxpayers' liabilities
  • reduce taxpayers' liabilities
  • require taxpayers to do something that they don't need to do now (which could apply in combination with either of the first two types).

Sections within The ATO's approach to dealing with retrospective law changes

Last Modified: Monday, 22 March 2010
 
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