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15 J. Austl. Tax'n 1 (2013)

handle is hein.journals/jouaustx15 and id is 1 raw text is: REWRITING TAX LEGISLATION - CAN POLISHING SILVER REALLY TURN IT INTO GOLD? Adrian Sawyer* Professor of Taxation, Department of Accounting and Information Systems, College of Business and Economics, University of Canterbury, Christchurch New Zealand. Email: adrian.sawyer@ canterbury.ac.nz. I would like to thank Andrew Maples for his comments on an earlier version of this paper. I would also like to thank participants at the 2013 ATTA Conference in Auckland for their helpful suggestions and the anonymous referee for their comments, which have improved the paper. However, the usual caveats apply. This paper is part of a larger project reviewing the tax rewrite projects of Australia, New Zealand and the United Kingdom, and with respect to the Australian project, comments reflect a project that is yet to be completed. It states the position as at 30 June 2013. (2013) 15(1) 1

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