Free trade agreement signed with Australia [English] [Simplified Chinese] P223/2015 – 27 July 2015 BEPS Actions 8, 9 and 10: Transfer pricing update [English] [Simplified Chinese] [Japanese] P222/2015 – 17 July 2015 SAT issues guidance on tax administration of enterprise reorganizations [En...
The exploitation of tax professional expenses for tax minimisation: evidence from AustraliaYoungdeok LimEvans, ChrisKayis-Kumar, AnnAustralian Tax Forum
The Multilateral Instrument (that became effective for Australia from 1 January 2019) will now take effect to modify various aspect of Australia/China tax treaty (Chinese-Aust DTA) in respect of withholding taxes from 1 January 2023 and other taxes from 1 March 2023. On 25 May 2022 Chi...
Bowler-Smith, MarkAustralian Tax Forum
The article will propose necessary constitutional amendment drawing from the lessons the experiences other federal systems like Australia, Canada, the United States of America, India and Ethiopia present.doi:10.3366/ajicl.2022.0422Richards, Newman U....
AUSTRALIAINTERNAL revenueCONSUMPTION (Economics)HOUSINGQUANTITATIVE researchTAXATIONThis article builds a general equilibrium overlapping generations (OLG) model with heterogeneous agents to study the welfare implications of investment housing tax concessions in Australia. Removing these concessions substantially ...
Using income tax administrative data for Australia, we examine levels and trends in the persistence in top鈥恑ncome group membership, focusing on the top 1 percent. Top鈥恑ncome persistence increased markedly between 1991 and 2018, with most of the increase occurring in the mid鈥0s and early...
A Stochastic Growth Model with Income Tax Evasion: Implications for AustraliaRatbek DzhumashevEmin Gahramanov
Resource rent tax: its principles, application and need for change in AustraliaKraal, DianeHeffron, RaphaelAustralian Tax Forum
Freudenberg, BrettAustralian Tax Review