@inbook{e335ab849517474d93d1229df6792e28,
title = "Australia",
author = "Rick Krever and Peter Mellor",
year = "2016",
language = "English",
isbn = "9789087223588",
series = "European and International Tax Law and Policy Series",
publisher = "IBFD Publications",
pages = "45--64",
editor = "Michael Lang and Alexander Rust and Josef Schuch and Claus Staringer and Jeffrey Owens and Pistone, {Pasquale }",
booktitle = "GAARs - A Key Element of Tax Systems in the Post-BEPS World",
address = "Netherlands",
}