This article examines the introduction of tax incentives under the Income Tax Assessment Act 1997 (Cth) to encourage the use of conservation covenants by private landowners to provide permanent protection to the environment in Australia. ... S Shearing - 《Local Government Law Journal》 被引量: ...
The substantive provisions of neither the Income Tax Act 2007 nor the Income Tax Assessment Act 1997 (Cth) expressly incorporates provisions of copyright legislation but both taxing statutes explicitly import copyright terminology and, implicitly, concepts and doctrine. Examination of differences between ...
In 2009 the federal government introduced Div 83A into the Income Tax Assessment Act 1997 (Cth). The Division deals with taxation of employee shares and ri... O'Connell,Ann - 《Australian Tax Review》 被引量: 1发表: 2010年 Integration and volatility spillover amongst banks: a cross-correlat...
This article examines whether Part IVA of the Income Tax Assessment Act 1936 has been effective in preventing tax avoidance. It argues that the effective operation of the Part IVA anti- avoidance test turns on whether it can catch a scheme which has been entered into for the dominant purpose ...
economies Article Assuring Social Equity and Improving Income from an Assessment of Government's Supports in a Pandemic and Migrant Workers' Integration in Vietnam Nga Hong Nguyen 1 and Trang Thi Thu Nguyen 2,* 1 Economics and Construction Organization, Department of Economics, Faculty of Economics...