Instantaneous Exchange of Information: Technology addressing laws that...
This article follows another published in July 2013 which proposed an international tax database as a means to counter tax evasion. The purpose of proposing an international database is to recommend a...
View ArticleTurning gambling silver into tax gold?
This paper is on the topic of gambling winnings and how silver (coin/money) can sometimes, if the correct set of circumstances exist, be turned into tax gold (tax payable to the Australian Tax Office)....
View ArticleTaxes, the Internet and the Digital Economy
The Internet and the Digital Economy have disturbed and outmanoeuvred taxes. First, there is the problem of taxing transactions that take place across the Internet. Services can be delivered...
View ArticleThe small business CGT concessions: Evidence from the perspective of the tax...
On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). Division 152 contains the small business CGT concessions, which enables eligible small business...
View ArticleEthical conflicts and the tax practitioner
When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability....
View ArticlePolitics and tax reform: A comparative analysis of the implementation of a...
The introduction of a broad-based consumption tax in the form of a value added tax (VAT) in the United Kingdom (UK) and goods and services tax (GST) in New Zealand and Australia was politically...
View ArticleReform of the use of corporate tax losses: An appraisal of the options and a...
The asymmetric treatment of corporate losses arguably creates impediments to risk taking, investment and innovation, which ultimately detracts from productivity growth. To deal with this situation,...
View ArticleMoney laundering offences: Out with certainty, in with discretion?
Federal money laundering offences are contained in Division 400 of the Schedule to the Criminal Code Act 1995 (“Criminal Code”). Division 400 Criminal Code offences are drafted in very broad terms and...
View ArticleThe High Court has an opportunity to reverse the dangerous and unwise...
This note suggests that unless the Full Federal Court decision in FCT v Macoun [2014] FCAFC 92 is overturned by the High Court in the upcoming appeal, the literalist interpretation of domestic...
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