Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpAustralian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au), and as advised by the Australian Taxation Office in July 2008.
Second Reading Speech of the then Treasurer, Ben Chifley, with reference to the findings and recommendations of the Royal Commission on Taxation 1932-1934 (the Ferguson Commission).
National Review of Standards for the Tax Profession 1994, Tax Services for the Public: Report of the National Review of Standards for the Tax Profession, page 5, Australian Government Publishing Service, Canberra.
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).