Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleIs a "statutory fiction" necessarily a horror story for taxpayers?AuthorsSymon, Helen; Davis, LucyAbstractThe article discusses the issue of statutory fiction for taxpayers and mentions provisions of the taxation legislation call for consideration of a hypothetical, along with the issue of tax litigation.SubjectsAUSTRALIA; TAX laws; ACTIONS &; defenses (Law)PublicationTaxation in Australia, 2016, Vol 51, Issue 4, p203ISSN0494-8343Publication typeArticle