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Journal Article
Vol. 4, Issue 1, 1994January 01, 1994 AEST

The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act

Thomas P Delaney,
accruals accountingexpensestaxation
Copyright Logoccby-nc-nd-4.0 • https://doi.org/10.53300/001c.6565
Revenue Law Journal
Delaney, Thomas P. 1994. “The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act.” Revenue Law Journal 4 (1). https:/​/​doi.org/​10.53300/​001c.6565.
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