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並前往http://classic.austlii.edu.au/au/journals/RevenueLawJl/2012/7.pdf

"Is it a levy, or is it a tax, or both?" [2012] RevenueLawJl 7

Keywords tax, levy, definition, difference, Australia This commentary is available in Revenue Law Journal: http://epublications.bond.edu.au/rlj/vol22/iss1/7 ...

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