Which of the following statements is most correct?

Select one:

a.

The Australian tax system has become less complex over time

b.

The use of the Australian tax system for social engineering purposes has made it more difficult to keep the Australian tax system simple

c.

Low compliance costs are the result of a complex tax system

d.

A tax system will be simple where the incidence of tax will not influence individual or business choices

Which of the following statements is least correct?

Select one:

a.

Statute law is created by parliament

b.

The courts undertake the task of statutory interpretation

c.

The regulations attached to the ITAA97 are an example of informal law created by ATO practices

d.

The assessment and enforcement practices of the Australian Tax Office are an informal source of law