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Why We Love Tax

August 10th 2011 03:12
In the year 2000 a Goods and Services Tax (VAT!) was introduced in Australia. Concomitant with it was a new tax ruling. Here is part of it. Australian Tax Code, Section 165-55.
Australian Tax Ruling

For the purposes of making a declaration under this subdivision, the Commisioner may:


1. treat a particular event that actually happened as not having happened; and
2. treat a particular event that did not happen as having happened and, if appropriate, treat the event as

3. having happened at a particular time; and
4. having involved a particular action by a particular entity; and

5. treat a particular event that actually happened as:

6. having happened at a time different from the time it actually happened; or
7. having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).

Click here to see this on the Australian Tax Office Website!
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