Research and analysis

Definitions in tax legislation and their contribution to complexity

Papers analysing the use of definitions for three tax acts.

• From: Office of Tax Simplification
• Published: 3 October 2013
• Last updated: 3 April 2014 — See all updates

Documents

Review of definitions in tax legislation

PDF, 1.12 MB, 40 pages

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Summary of responses to the review of definitions in tax legislation

PDF, 98.8 KB, 7 pages

Details

The Office of Tax Simplification is carrying out a project to identify and measure the factors responsible for tax complexity. As part of this project, definitions in tax legislation have been considered and this paper is the first stage of this project. It outlines initial findings, identifies commons themes and considers some suggestions and guidelines for a ‘good’ definition.

Published 3 October 2013
Last updated 3 April 2014 + show all updates

1. 3 April 2014

   Summary of responses to the review of definitions in tax legislation published

2. 3 October 2013

   First published.