000			02084nab a2200241 c 4500
999			_c151648 _d151648
003			ES-MaIEF
005			20251201112819.0
007			ta
008			251201t2025 ||||| |||| 00| 0eng d
040			_cES-MaIEF _aES-MaIEF _bspa
100			_aJoseph, Sally - Ann _964336
245	1	0	_aUnfinished business? _bassessing and addressing the burden of the split tax code in Australia _c Sally-Ann Joseph; Helen Hodgson; Chris Evans
520			_aFor nearly three decades, the assessment provisions of the Australian income tax law have been enacted across two separate statutes, the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997. This article investigates the attitudes of tax practitioners to two key issues: the effect of the split tax code on compliance burdens, including both monetary and psychological costs; and whether the project to consolidate the income tax code into a single Act, discontinued in the 1990s, should be resumed to complete the process. Although the results of the survey underpinning this article cannot be extrapolated to the broader tax community owing to the low response rate, qualitative data provided by the respondents indicated that they have, generally, become accustomed to working with the two Acts, although a significant number of practitioners identified the psychological burden associated with working across the two Acts. Most relevantly, the practitioners were of the view that a completion of the rewrite, while it May be welcome, will not address the major problems with the most contentious parts of the legislation without a comprehensive policy review.
650		4	_aLEGISLACION _947615
650		4	_aCODIGOS TRIBUTARIOS _937536
650		4	_aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS _950199
650		4	_aENCUESTAS _943608
650		4	_aAUSTRALIA _932206
700			_aHodgson, Helen _95238
700	1		_aEvans, Chris C. _922479
773	0		_9174440 _oOP 1867/2025/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 40, n. 1, 2025, p. 1-28
942			_cART