The readability of Australia's goods and services tax legislation: an empirical investigation

Richardson, Grant and Smith, David (2002) The readability of Australia's goods and services tax legislation: an empirical investigation. Federal Law Review, 30 3: 475-506.

Author Richardson, Grant
Smith, David
Title The readability of Australia's goods and services tax legislation: an empirical investigation
Journal name Federal Law Review
ISSN 0067-205X
1444-6928
Publication date 2002
Sub-type Article (original research)
Open Access Status Not Open Access
Volume 30
Issue 3
Start page 475
End page 506
Total pages 32
Place of publication Acton, ACT, Australia
Publisher Australian National University * Faculty of Law
Language eng
Abstract Although the drafting of Australia's GST legislation did not fall under the auspices of the Tax Law Improvement Project (TLIP), simplification of this legislation should have been a major priority to minimise GST compliance costs for Australian businesses - degree of apparent confusion resulting from the GST's implementation suggests that business taxpayers are struggling to understand the requirements of the new GST legislation - testing the readability of the GST legislation by using accepted empirical measures.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Non-UQ
Additional Notes http://search.informit.com.au.ezproxy.library.uq.edu.au/fullText;dn=20030956;res=AGISPT

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
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Created: Mon, 01 Feb 2016, 16:37:26 EST by Karen Morgan on behalf of UQ Business School