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- W2019166215 abstract "A comparison is made of a number of income averaging procedures on the basis of selected performance criteria. The main conclusion which emerges is that the Australian income averaging procedure, currently applied to primary producers, has a number of defects. Several of the alternative income averaging procedures reviewed are judged to be superior to the current Australian system." @default.
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- W2019166215 date "1971-04-01" @default.
- W2019166215 modified "2023-10-18" @default.
- W2019166215 title "A COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES" @default.
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- W2019166215 doi "https://doi.org/10.1111/j.1467-8489.1971.tb00074.x" @default.
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