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Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners

University of New South Wales Law Journal, The
Volume 33 Issue 3 (2010)

Abstract: The three approaches in response to the ethical obligations of Australian tax practitioners are discussed. Express considerations of the ethical foundations of the Australian taxation system have been marginalized because of the predominance of a positivist conception of taxation law.

To cite this article: Dabner, Justin and Burton, Mark. Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners [online]. University of New South Wales Law Journal, The, Vol. 33, No. 3, 2010: 745-775. Availability: <http://search.informit.com.au/documentSummary;dn=675688418350127;res=IELFSC> ISSN: 0313-0096. [cited 28 Sep 16].

Personal Author: Dabner, Justin; Burton, Mark; Source: University of New South Wales Law Journal, The, Vol. 33, No. 3, 2010: 745-775 Document Type: Journal Article ISSN: 0313-0096 Subject: Tax administration and procedure; Taxation--Law and legislation; Taxation--Moral and ethical aspects; Tax planning; Tax consultants; Peer Reviewed: Yes Affiliation: (1) Associate Professor of Law, James Cook University, Queensland, Australia, and Adjunct Research Fellow, Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia
(2) Associate Professor, Melbourne Law School, University of Melbourne, Australia

Database: Families & Society Collection