[Extract] The times are indeed difficult for taxpayers and their tax adviesers. The Income Tax Assessment Act 1936, already one of the world's longest pieces of tax legislation, is continually being amended. Australian tax legislation in general is becoming more compelx and more confusing every day.
Kelly, David St L
Revenue Law Journal: Vol. 3
, Article 1.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/1