House of Representatives

A New Tax System (Pay As You Go) Bill 1999

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Neale v Atlas Products (Vic) Pty Ltd (1955)
94 CLR 419 , Deputy Commissioner of Taxation v Bolwell (1967)
1 ATR 862 ; World Book (Australia) Pty Ltd v FC of T
27 NSWLR 377 ; Filsell v Top Notch Fashions Pty Ltd
63 SASR 513 .

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