If you would like to make any comments on this working paper please contact the author directly within 90 days of publication. Disclaimer This article has been written as part of a series of publications issued from the Centre for Tax System Integrity. The views contained in this article are representative of the author only. The publishing of this article does not constitute an endorsement of or any other expression of opinion by the Australian National University or the Commissioner of Taxation of the author's opinion. The Australian National University and the Commissioner of Taxation do not accept any loss, damage or injury howsoever arising that may result from this article. This article does not constitute a public or private ruling within the meaning of the Taxation Administration Act 1953, nor is it an advance opinion of the Commissioner of Taxation. THE CENTRE FOR TAX SYSTEM INTEGRITY WORKING PAPERS The Centre for Tax System Integrity (CTSI) is a specialized research unit set up as a partnership between the Australian National University (ANU) and the Australia
To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.