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Journal articles on the topic 'Corporations Taxation Law and legislation Australia'

Author: Grafiati

Published: 4 June 2021

Last updated: 19 February 2022

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1

Latimer, Paul, and Michael Duffy. "Deconstructing Digital Currency and Its Risks: Why ASIC Must Rise to the Regulatory Challenge." Federal Law Review 47, no. 1 (March 2019): 121–50. http://dx.doi.org/10.1177/0067205x18816237.

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Digital currency is a ‘disrupter’ of financial services and currency markets, and as such presents new regulatory challenges. International regulatory responses to digital currency range from being largely ignored in some jurisdictions to being banned in others, with most jurisdictions charting a middle course of ‘wait and see’ while attempting to deal with pressing issues (such as taxation liability and potential money laundering and terrorism financing issues). This article explains digital currency, its benefits, its problems, its risks and the regulatory response so far. It analyses the ex

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Iugina, Anastasiia Andreevna. "Flaws in taxation of transnational corporations using the transfer-pricing rules." Налоги и налогообложение, no. 4 (April 2020): 58–63. http://dx.doi.org/10.7256/2454-065x.2020.4.33228.

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The subject of this research is the transfer-pricing rules applied in various countries, their peculiarities and flaws from the standpoint of approach to taxation of transnational corporations overall; as well as practical issues of implementation of transfer-pricing rules for transnational corporations and fiscal authorities, namely the problems of avoidance of taxation by the representatives of transnational corporations and ambiguity of the applied approaches towards regulation. The author examines differences in the rules applied by various jurisdictions, as well as law enforcement problem

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Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.

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Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Austral

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Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.

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This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two

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5

Anderson, Helen. "Parent company liability for asbestos claims: some international insights." Legal Studies 31, no. 4 (December 2011): 547–69. http://dx.doi.org/10.1111/j.1748-121x.2011.00202.x.

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Throughout the world, the corporate group structure has long proved troublesome to the creditors, and particularly the tort creditors, of undercapitalised subsidiary companies. In the wake of Australia's James Hardie asbestos compensation inquiry, Senior Counsel assisting the Jackson Special Commission, Mr John Sheahan QC, called for the Commission to ‘recommend reform of the Corporations Act so as to restrict the application of the limited liability principle as regards liability for damages for personal injury or death caused by a company that is part of a corporate group...’. Following this

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Makarova, Ksenia Olegovna. "“De facto” single real estate complex as an object of taxation in the context of corporate property tax of." Налоги и налогообложение, no. 1 (January 2021): 112–17. http://dx.doi.org/10.7256/2454-065x.2021.1.34707.

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The problem of qualification of property became urgent in 2019, when corporate property tax was levied on movable property. Tax authorities began to reclassify movable property into immovable property, using the terms and constructions of civil legislation. This article examines such legal constructs as a single real estate complex, and its impact upon taxation of corporate property. Special attention given to the following questions: 1. What objects can be incorporated into a single real estate complex? 2. Whether the range of objects united by a single technological network can be recognized

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Kilian, Neels. "A South African–Australian Perspective on the Legal Implications Related to being “Entitled to Serve” as a Director." Potchefstroom Electronic Law Journal 23 (July 23, 2020): 1–27. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a8174.

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This article focuses on an Australian piece of legislation and interesting case law, as well as how the Federal Court of Australia has applied Australia’s Corporations Act 2001, to characterise a person as a de facto director – that is, as a professed director whose appointment as such was defective. In this regard, the decisions of that Court will, as envisaged in the Constitution of the Republic of South Africa 1996, constitute persuasive authority. The Australian decision to be discussed in this article is significant in that the South African Companies Act 71 of 2008 does not contain subst

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Kilian, Neels. "Differences between Members and Shareholders of a Friendly Society and the Payment of Dividends: A South African–Australian Perspective." Potchefstroom Electronic Law Journal 24 (June 18, 2021): 1–32. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a10733.

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This article focusses on a very specific problem statement, namely how shareholder society relationships are viewed in Australia and South Africa. Friendly societies are special "legal creatures" enjoying legal personality from the date and time of their registration (not as companies). In South Africa friendly societies have been in existence for more than 160 years, with the latest legislation being promulgated in 1956. As an unregistered company, the friendly society forms part of the South African business enterprise landscape and has both members and shareholders. The legal relationships

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9

Nwafor, Anthony O. "The goal(s) of corporate rescue in company law: A comparative analysis." Corporate Board role duties and composition 13, no. 2 (2017): 20–31. http://dx.doi.org/10.22495/cbv13i2art2.

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The concept of corporate rescue lays emphasis on corporate sustainability than liquidation. This trend in corporate legislation which featured in the United Kingdom Insolvency Act of 1986, Australian Corporations Act 2001, Indian Sick Industrial Companies (Special Provisions) Act of 1985 (as replaced by Companies Act, 2013 and supplanted by the Insolvency and Bankruptcy Code, 2016) has been adopted in the South African Companies Act of 2008. The goal(s) of corporate rescue in some of these jurisdictions are not clearly defined. The paper examines, through a comparative analysis, the relevant s

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Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.

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Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as

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Pedroza-Tobias, Andrea, Eric Crosbie, Melissa Mialon, Angela Carriedo, and Laura A. Schmidt. "Food and beverage industry interference in science and policy: efforts to block soda tax implementation in Mexico and prevent international diffusion." BMJ Global Health 6, no. 8 (August 2021): e005662. http://dx.doi.org/10.1136/bmjgh-2021-005662.

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Mexico is the largest soft drink market in the world, with high rates of obesity and type 2 diabetes. Due to strains on the nation’s productivity and healthcare spending, Mexican lawmakers implemented one of the world’s first public health taxes on sugar-sweetened beverages (SSBs) in 2014. Because Mexico’s tax was designed to reduce SSB consumption, it faced strong opposition from transnational food and beverage corporations. We analysed previously secret internal industry documents from major corporations in the University of California San Francisco’s Food Industry Documents Archive that she

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Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

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Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidan

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Aliyeva, Zamina. "The Law Aspects in Health Management: A Bibliometric Analysis of Issues on the Injury, Damage and Harm in Criminal Law." Marketing and Management of Innovations, no. 3 (2020): 293–305. http://dx.doi.org/10.21272/mmi.2020.3-21.

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The paper presents the analysis of the approaches to define the areas of research on the injury, damage and harm to human health in criminal law. The obtained results proved that crimes, connected to drugs abuse, their legislation become an essential part of the issues. At the same, developing of government control, medical standards, improving quality of medical education balancing the «medical mistake – injury to human’s health – jurisprudence consequences» triangle in the tendency of the injury, damage and harm in criminal laware becoming very important to the healthcare system due to incre

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NURCHALIS, NFN. "EFEKTIVITAS SANKSI PIDANA DALAM UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN DALAM MENANGGULANGI PENGHINDARAN PAJAK KORPORASI / THE EFFECTIVENESS OF CRIMINAL SANCTION ON THE GENERAL PROVISIONS OF TAXATION IN ADDRESSING CORPORATION TAX EVASION." Jurnal Hukum dan Peradilan 7, no. 1 (March 21, 2018): 23. http://dx.doi.org/10.25216/jhp.7.1.2018.23-44.

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Penghindaran pajak yang dilakukan dengan skema tertentu oleh wajib pajak badan, dalam hal ini korporasi telah menjadi permasalahan yang sulit diatasi dengan instrumen perundang-undangan yang ada saat ini khususnya melalui ketentuan pidana. Penelitian ini bertujuan menganalisis efektivitas Undang Undang Ketentuan Umum Perpajakan Nomor 6 Tahun 1983 sebagaimana telah diubah berdasarkan Undang Undang Nomor 16 Tahun 2009 (selanjutnya disebut UU KUP), spesifik ketentuan pidananya dalam mengatasi penghindaran pajak oleh wajib pajak badan. Penelitian ini merupakan penelitian hukum normatif, dengan pen

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Kendall, Wesley. "A Statutory Comparative Analysis of Dividend Taxation Laws in Vietnam and Australia: Restructuring Regulatory Regimes to Attract Capital Investment." IAMURE International Journal of Business and Management 9, no. 1 (June 1, 2014). http://dx.doi.org/10.7718/iamure.ijbm.v9i1.822.

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For many companies, shareholders are arguably the most importantstakeholders. By providing firms with capital via the purchase of shares, investorsexpect a profitable distribution of earnings, most commonly in the form ofdividends. Jurisdictions in different nations, such as Vietnam and Australia (theobjects of this statutory comparative analysis), have adopted various approachesregarding the taxation of company earnings and dividends, which may haveconsiderable economic and social implications. This paper conducts a rigorousanalysis which examines both the Australian and Vietnamese taxation r

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16

Bueltel, Brett L., and Andrew Duxbury. "Feeling GILTI: Tax Strategies for U.S. Multinational Corporations to Navigate the Tax Cuts and Jobs Act." ATA Journal of Legal Tax Research, September 16, 2020. http://dx.doi.org/10.2308/jltr-18-015.

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The Tax Cuts and Jobs Act made significant changes to the U.S. taxation of foreign earnings. The most significant change is the 100 percent dividends-received deduction that generally applies to income earned by foreign subsidiaries. This represents a shift from U.S. tax deferral to U.S. tax exemption of foreign profits, which increases the potential benefit to shifting U.S. income to low-tax foreign jurisdictions. To limit this potential income shifting, Congress enacted new rules, known as GILTI, to supplement the already existing Subpart F rules. In this article, we briefly review the histo

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17

Lambert, Anthony. "Rainbow Blindness: Same-Sex Partnerships in Post-Coalitional Australia." M/C Journal 13, no. 6 (November 17, 2010). http://dx.doi.org/10.5204/mcj.318.

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In Australia the “intimacy” of citizenship (Berlant 2), is often used to reinforce subscription to heteronormative romantic and familial structures. Because this framing promotes discourses of moral failure, recent political attention to sexuality and same-sex couples can be filtered through insights into coalitional affiliations. This paper uses contemporary shifts in Australian politics and culture to think through the concept of coalition, and in particular to analyse connections between sexuality and governmentality (or more specifically normative bias and same-sex relationships) in what I

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18

Lee, Ashlin. "In the Shadow of Platforms." M/C Journal 24, no. 2 (April 27, 2021). http://dx.doi.org/10.5204/mcj.2750.

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Introduction This article explores the changing relational quality of “the shadow of hierarchy”, in the context of the merging of platforms with infrastructure as the source of the shadow of hierarchy. In governance and regulatory studies, the shadow of hierarchy (or variations thereof), describes the space of influence that hierarchal organisations and infrastructures have (Héritier and Lehmkuhl; Lance et al.). A shift in who/what casts the shadow of hierarchy will necessarily result in changes to the attendant relational values, logics, and (techno)socialities that constitute the shadow, and

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Phillips, Dougal, and Oliver Watts. "Copyright, Print and Authorship in the Culture Industry." M/C Journal 8, no. 2 (June 1, 2005). http://dx.doi.org/10.5204/mcj.2340.

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   Historically the impact of the printing press on Western culture is a truism. Print gave rise to the mass reproduction and circulation of information with wide reaching consequences in all fields: political, social, and economic. An aspect that this paper wishes to focus on is that this moment also saw the birth (and necessity) of copyright legislation, to administer and protect this new found ability to package and disseminate text. The term copyright itself, used freely in debates surrounding contemporary topics such as iTunes, DVD piracy, and file-sharing, is not only s

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20

Kelly, Elaine. "Growing Together? Land Rights and the Northern Territory Intervention." M/C Journal 13, no. 6 (December 1, 2010). http://dx.doi.org/10.5204/mcj.297.

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Each community’s title deed carries the indelible blood stains of our ancestors. (Watson, "Howard’s End" 2)IntroductionAccording to the Oxford English Dictionary, the term coalition comes from the Latin coalescere or ‘coalesce’, meaning “come or bring together to form one mass or whole”. Coalesce refers to the unity affirmed as something grows: co – “together”, alesce – “to grow up”. While coalition is commonly associated with formalised alliances and political strategy in the name of self-interest and common goals, this paper will draw as well on the broader etymological understanding of coal

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Goggin, Gerard. "Broadband." M/C Journal 6, no. 4 (August 1, 2003). http://dx.doi.org/10.5204/mcj.2219.

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Connecting I’ve moved house on the weekend, closer to the centre of an Australian capital city. I had recently signed up for broadband, with a major Australian Internet company (my first contact, cf. Turner). Now I am the proud owner of a larger modem than I have ever owned: a white cable modem. I gaze out into our new street: two thick black cables cosseted in silver wire. I am relieved. My new home is located in one of those streets, double-cabled by Telstra and Optus in the data-rush of the mid-1990s. Otherwise, I’d be moth-balling the cable modem, and the thrill of my data percolating down

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Leisten, Susanna, and Rachel Cobcroft. "Copy." M/C Journal 8, no. 3 (July 1, 2005). http://dx.doi.org/10.5204/mcj.2351.

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   Rip, mix, share, and sue. Has ‘copy’ become a dirty word? The invitation to artists, activists, consumers and critics to engage in the debate surrounding the creative processes of ‘copy’ has been insightful, if not inciting sampling/reproduction/reflection itself: It clearly questions whether ‘copy’ deserves the negative connotations that it currently summonses. It has confronted the divide between the original and its replica, and questioned notions of authenticity and the essence of identity. It has found that ‘open source’ is an opportunity to capitalise on creativity,

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Heurich, Angelika, and Jo Coghlan. "The Canberra Bubble." M/C Journal 24, no. 1 (March 15, 2021). http://dx.doi.org/10.5204/mcj.2749.

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According to the ABC television program Four Corners, “Parliament House in Canberra is a hotbed of political intrigue and high tension … . It’s known as the ‘Canberra Bubble’ and it operates in an atmosphere that seems far removed from how modern Australian workplaces are expected to function.” The term “Canberra Bubble” morphed to its current definition from 2001, although it existed in other forms before this. Its use has increased since 2015, with Prime Minister Scott Morrison regularly referring to it when attempting to deflect from turmoil within, or focus on, his Coalition government (Gw

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Pearce, Lynne. "Diaspora." M/C Journal 14, no. 2 (May 1, 2011). http://dx.doi.org/10.5204/mcj.373.

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For the past twenty years, academics and other social commentators have, by and large, shared the view that the phase of modernity through which we are currently passing is defined by two interrelated catalysts of change: the physical movement of people and the virtual movement of information around the globe. As we enter the second decade of the new millennium, it is certainly a timely moment to reflect upon the ways in which the prognoses of the scholars and scientists writing in the late twentieth century have come to pass, especially since—during the time this special issue has been in pre

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Pedersen, Isabel, and Kristen Aspevig. "Being Jacob: Young Children, Automedial Subjectivity, and Child Social Media Influencers." M/C Journal 21, no. 2 (April 25, 2018). http://dx.doi.org/10.5204/mcj.1352.

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Introduction Children are not only born digital, they are fashioned toward a lifestyle that needs them to be digital all the time (Palfrey and Gasser). They click, tap, save, circulate, download, and upload the texts of their lives, their friends’ lives, and the anonymous lives of the people that surround them. They are socialised as Internet consumers ready to participate in digital services targeted to them as they age such as Snapchat, Instagram, and YouTube. But they are also fashioned as producers, whereby their lives are sold as content on these same markets. As commodities, the minutiae

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