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Abstract

[Extract] The publication of this inaugural issue of the Revenue Law Journal comes at an interestiung stage in the development of Australian tax law. Australians are learning to live with capital gains tax and fringe benefits tax, though there are still many unsolved problems in these areas. Whatever their advantages creating equity or fairness, both taxes bring disadvantages: they incentive to save and invest, they discourage business activity, and they increase paperwork and red tape.

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