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University of Queensland Law Research Series

 TC Beirne School of Law, The University of Queensland
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McDermott, Peter M.; Smailes, Andrew --- "An admirable safe harbour? Safe harbours from administrative penalty for taxpayers when engaging tax agents and the effects on the uniform penalty system" [2010] UQLRS 3; (2010) 34(2) Melbourne University Law Review 618-640

alt : 3.pdf

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