We investigate the consequences of public disclosure of information from company income tax returns filed in Australia. Supporters of more disclosure argue that increased transparency will improve tax compliance, while opponents argue that it will divulge sensitive information that is, in many...

This paper analyses the methods adopted by Australia and New Zealand to tax companies and their shareholders in four key periods from 1945 to 2005. For each period the major concern of the paper is with an analysis of the factors contributing to effective tax rates for different types of...

The imposition of a general consumption tax in Australia from 1 July 2000 has raised interpretation and application issues for many industry groups. One of those groups affected are insolvency practitioners. The legislation, as it operates in relation to them, seems unclear in several respects

The history of ever expanding horizon of service tax law in India has extensive sub-chapters of its own. The levy being unique and unprecedented in the country, the Finance Act, 1994 has made a number of experiments for the levy and collection of service tax from various sectors. Sometimes owing...

One of the unique features of Australia's GST is the margin scheme applicable to supplies of immovable property, which has important implications for property transactions and GST revenue, particularly since these transactions generally involve large investments. The margin scheme did not only...

Current law allows a married couple to transfer up to $10.24 million into a trust that is exempt from the federal generation-skipping transfer tax. Congress did not impose a federal durational limit on trusts that qualify for the GST exemption, relying instead on state perpetuity laws that...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

This article provides a brief overview of the major international tax problems created by e-commerce and the policy position of Australia, Canada, the United States, and the OECD. The discussion is limited to income tax issues. Although e-commerce also raises challenges for consumption tax, this...

This paper critically analyses the policy options for establishing a carbon price in Australia in the post-Kyoto context in the light of the Henry Review and other developments. The paper considers some of the key literature in support of market based instruments including a critical analysis of...

Graham Hill was for many years the pre-eminent tax judge in the Federal Court of Australia. Throughout his career as a tax practitioner, and then as a judge, he taught stamp duties, sales tax, and later goods and services tax (GST/VAT), in the Masters of Law program at Sydney Law School. His...