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Journal articles on the topic 'Tax law - Australia'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (December 1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.

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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generall

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2

Fry, Martin. "Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office." APPEA Journal 57, no. 1 (2017): 49. http://dx.doi.org/10.1071/aj16014.

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The obvious commercial benefits of centralising operational functions mean that commercial ‘hubs’ within multinational enterprises will continue to proliferate. More and more so, this will create challenges for the revenue authorities of the high tax jurisdictions such as Australia and the United States, and also the ‘hub-destination’ jurisdictions such as Singapore. For the Australian revenue authority, the challenges are heightened by the fact that the Australian public debate on these issues occurs, it seems, within a framework of suspicion that multinational enterprises set about to avoid

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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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4

Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.

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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the em

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DE LA FERIA, RITA, and MICHAEL WALPOLE. "OPTIONS FOR TAXING FINANCIAL SUPPLIES IN VALUE ADDED TAX: EU VAT AND AUSTRALIAN GST MODELS COMPARED." International and Comparative Law Quarterly 58, no. 4 (October 2009): 897–932. http://dx.doi.org/10.1017/s0020589309001560.

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AbstractThe taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most jurisdictions, including the EU, simply exempt financial services from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions. Consequently, a few countries have in recent years attempted an alternative VAT approach to fin

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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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Dixon, D., and C. Foster. "Social Security Constraints on Tax Reform." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 21–40. http://dx.doi.org/10.1068/c060021.

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The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985 tax debate, and the nature of constraints on the reform process are all examined. The argument is, by a system of refundable tax credits, joint reform is possible without going down the path of full integration.

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8

Dirkis, Michael. "Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?" Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.

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Canada and Australia have superficially similar tests for determining the tax residence of individuals. Both have a common-law residence (or resides) test, "continuing attachment" rules (a statutory test in Australia), a 183-day type of test, and provisions focused on government officials. A key difference between the countries in this regard, despite broadly similar residence tests, is that litigation in Canada is rare whereas Australia, over the last decade, has seen at least 43 administrative tribunal, Federal Court, and High Court decisions with respect to tax residence. In response to the

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9

Gilligan, George, and Grant Richardson. "Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study." Journal of Financial Crime 12, no. 4 (October 2005): 331–43. http://dx.doi.org/10.1108/13590790510624783.

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10

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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Lauchs, Mark, and Rebecca Keane. "An analysis of the Australian illicit tobacco market." Journal of Financial Crime 24, no. 1 (January 3, 2017): 35–47. http://dx.doi.org/10.1108/jfc-10-2015-0056.

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Purpose This paper aims to provide an overview of the illicit tobacco market in Australia. It attempts to build a picture of the sources of demand, size of the market and methods of supply. Design/methodology/approach This paper is based on collation of disparate government reports, industry research, media and court documents. It is a preliminary paper in the absence of better source data. Findings The market is driven by the extremely high tax on tobacco in Australia. Australia’s geography emphasises on large shipments from overseas rather than small-scale smuggling. The likely market is for

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Keyzer, Patrick. "How section 90 of the Constitution makes cannabis law reform less likely in Australia." Alternative Law Journal 45, no. 4 (August 12, 2020): 247–53. http://dx.doi.org/10.1177/1037969x20948288.

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Cannabis law reform is unlikely in Australia because section 90 of the Constitution gives the exclusive power to tax goods to the Commonwealth, yet it is the states and territories that have the power to decriminalise use. What incentive does a state have to decriminalise cannabis if they cannot tax it? This article summarises the High Court’s s 90 jurisprudence. It also briefly explores the question of whether the states or territories could impose a levy on cannabis as a ‘fee for services rendered’ in the event that a user accesses state health services for cannabis-related health conditions

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Richardson, Ivor. "Simplicity in Legislative Drafting and Rewriting Tax Legislation." Victoria University of Wellington Law Review 43, no. 3 (September 1, 2012): 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.

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The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewri

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Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.

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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controver

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Storm, Ansia, and Katrina Coetzee. "Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa." Journal of Applied Business Research (JABR) 34, no. 1 (December 29, 2017): 151–68. http://dx.doi.org/10.19030/jabr.v34i1.10106.

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The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof. The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analy

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JAMES, SIMON, and IAN WALLSCHUTZKY. "Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification." Fiscal Studies 18, no. 4 (November 1997): 445–60. http://dx.doi.org/10.1111/j.1475-5890.1997.tb00273.x.

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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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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.

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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincent

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Raphael, David K. L. "Extending the life of a trust estate (“the trust estate”): an Australian viewpoint for UK readers." Trusts & Trustees 26, no. 4 (April 13, 2020): 347–71. http://dx.doi.org/10.1093/tandt/ttaa017.

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Abstract Variation of a trust deed in any of the States and Territories of Australia by extending its period of operation does not cause the instrument of change to be exigible to ad valorem stamp duty, even if the instrument in question is a resettlement. Likewise, it is also not a resettlement for capital gains tax purposes and, in this respect, it is submitted that the same statements of principle apply in the United Kingdom. Australian law owes much to the laws of the United Kingdom as is made abundantly clear in such Australian texts as Hill on the Duties Act and Jacobs Law of Trusts, For

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Du Plessis, Izelle. "Double Taxation Treaty Interpretation: Lessons from a Case Down Under." Potchefstroom Electronic Law Journal 23 (December 8, 2020): 1–22. http://dx.doi.org/10.17159/1727-3781/2020/v23i0a6840.

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In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain companies were resident in Australia for income tax purposes. The majority answered this question by applying Australian domestic law. In a separate but concurring judgement, Gordon J also discussed the interpretation and application of the relevant double taxation treaty. This contribution analyses Gordon J's judgment to extract guidance from it for the South African courts on their

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Yates, Donna. "Museums, collectors, and value manipulation: tax fraud through donation of antiquities." Journal of Financial Crime 23, no. 1 (December 31, 2015): 173–86. http://dx.doi.org/10.1108/jfc-11-2014-0051.

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Purpose – This paper aims to discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of objects to museums that allow for certain types of tax deduction manipulation, using a case of tax deduction manipulation from Australia and a case of tax fraud from the United States as examples. Design/methodology/approach – Two thoroughly researched case studies are presented which illustrate the particular features of current and past antiquities donation incentivisation schemes which leave them open to manipulation and fraud. Findings – The valuation

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Mathews, R. L. "Tax Reform in English-Speaking Countries." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 1–6. http://dx.doi.org/10.1068/c060001.

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In this paper, six papers are introduced which deal with issues in tax reform and with recent developments in taxation policies in five English-speaking countries—the United Kingdom, Ireland, the United States of America (USA), Australia, and New Zealand. It is shown that the structure of the taxation systems in these countries, in particular the dominating influence of a highly progressive personal income tax, has played a major part in inducing widespread tax avoidance and evasion, and thereby in corrupting and discrediting the tax systems of the countries in question; so that they operate p

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Maxim, Maruf Rahman, and Kerstin K. Zander. "Green Tax Reform in Australia in the Presence of Improved Environment-Induced Productivity Gain: Does It Offer Sustainable Recovery from a Post-COVID-19 Recession?" Sustainability 12, no. 16 (August 12, 2020): 6514. http://dx.doi.org/10.3390/su12166514.

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Disasters and pandemics such as COVID-19 will change the world in many ways and the road to redemption from the ongoing economic distress may require a novel approach. This paper proposes a path towards economic recovery that keeps sustainability at the forefront. A computable general equilibrium model is used to simulate different green tax reform (GTR) policies for triple dividend (TD), consisting of lower emissions, higher GDP and higher employment. The GTR design consists of an energy tax coupled with one of three tax revenue recycle methods: (i) reduction of payroll tax, (ii) reduction of

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Kraal, Diane. "Petroleum industry tax incentives and energy policy implications: A comparison between Australia, Malaysia, Indonesia and Papua New Guinea." Energy Policy 126 (March 2019): 212–22. http://dx.doi.org/10.1016/j.enpol.2018.11.011.

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Sarsembayev, Marat. "Improve the Consular Charter of the Republic of Kazakhstan as the main source of the country's consular law." 1 (72), no. 1 (March 30, 2020): 52–60. http://dx.doi.org/10.52123/1994-2370-2020-72-1-52-60.

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This scientific article refers to the Consular Charter of the Republic of Kazakhstan of 2016 as the main source of consular law, as a regulator of consular relations between Kazakhstan and foreign countries. The provisions of the Kazakh Consular Charter are generally given a positive characteristic, but some shortcomings that should be corrected are noted. In the article the author suggests to alter, to supplement the relevant paragraphs of the other rules, based on experience of the legislative regulation of consular activities of such countries as USA, Russian Federation, UK, Australia, Sing

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Brattstrom, Bayard H. "Developers' devious digressions." Environmental Conservation 23, no. 2 (June 1996): 109–10. http://dx.doi.org/10.1017/s0376892900038479.

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In spite of the many laws and regulations regarding the development of property and the protection of open space and wildlife, developers often try to get around compliance with the law using subtle, or not–so–subtle, tactics. In some cases, they violate the law because they know that there is little or no enforcement, or, if caught, they pay the fine and charge it up as a cost of doing business which is of course tax-deductible. Over the last few years I have been involved in a status study on two species of lizards of special concern (the Orange-throated Whiptail, Cnemidophorus hyperythrus a

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Wijeweera, Albert, and Mahinda Siriwardana. "The impact of corporate income tax rate on foreign direct investment in Australia and implications for technology transfer." International Journal of Technology and Globalisation 1, no. 3/4 (2005): 451. http://dx.doi.org/10.1504/ijtg.2005.008752.

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Warburton, A. M., and S. E. Singleton. "THE EMERGING MARKET IN CARBON CREDITS IN AUSTRALIA." APPEA Journal 47, no. 1 (2007): 347. http://dx.doi.org/10.1071/aj06025.

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Climate change policy in Australia is in a state of upheaval.The Federal Government, after years of opposing mandatory carbon constraints, has changed tack and is now investigating emissions trading as a possible means of reducing greenhouse gas emissions.With a federal election looming, the Labor Opposition has committed to ratifying the Kyoto Protocol and reducing greenhouse gas emissions by 60% (against 1990 levels) by 2050. Not to be left out, the State governments say they will introduce an emissions trading regime themselves, if the federal government of the day does not move quickly eno

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Moore, R. K., and R. M. Willcocks. "SOME COMMERCIAL ASPECTS OF PETROLEUM EXPLORATION AND MINING." APPEA Journal 25, no. 1 (1985): 143. http://dx.doi.org/10.1071/aj84014.

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The petroleum industry in Australia is at the centre of a web of complex laws. In addition to the legislation under which petroleum exploration and production tenements are granted there is a multiplicity of statutes and regulations, Commonwealth and State, which have a direct bearing on the conduct of those involved in exploring for or exploiting Australia's petroleum reserves. For example, the level of participation by foreigners is governed by the Commonwealth Foreign Investment Guidelines and the Foreign Takeovers Act 1975; the Commonwealth has control over the export of petroleum under th

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Fan, Hongzhong, Mirza Nouman Ali Talib, and Pan Chen. "Legal Origins and the Financial Conservatism of Private Firms." International Journal of Economics and Finance 11, no. 5 (April 15, 2019): 103. http://dx.doi.org/10.5539/ijef.v11n5p103.

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Following the literature of corporate law and finance, our study emphasizes on differences of legal origins and their laws influencing the capital structures of the private firms following suboptimal conservative policies. The countries considered in each legal origin represents common law countries (UK, Australia, India, Pakistan and Thailand) and Roman backed civil law countries (Japan, South Korea, Germany) respectively. The time series considered for the study is 2000-2017. The findings provide that the conservative private firms are smaller in size with less investments but are positively

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MacNeil, Robert. "Death and Environmental Taxes: Why Market Environmentalism Fails in Liberal Market Economies." Global Environmental Politics 16, no. 1 (February 2016): 21–37. http://dx.doi.org/10.1162/glep_a_00336.

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This article aims to explain why market-based climate policies (carbon levies and emissions trading) have had limited success at the national level in “liberal-market economies” like Australia, Canada, and the United States. This situation is paradoxical to the extent that market environmentalism is often thought to be a concept tailored to the political traditions and policy paradigms in these states. I argue this occurs because precisely in such economies, workers have been the least protected from the market and the effects of globalization, leading to a squeeze on incomes and public servic

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Sainsbury, Emma, Roger Magnusson, Anne-Marie Thow, and Stephen Colagiuri. "Explaining resistance to regulatory interventions to prevent obesity and improve nutrition: A case-study of a sugar-sweetened beverages tax in Australia." Food Policy 93 (May 2020): 101904. http://dx.doi.org/10.1016/j.foodpol.2020.101904.

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Cottee, Richard. "PRODUCTION SHARING AGREEMENTS VERSUS THE ROYALTY REGIMES: WHERE IS THE BALANCE?" APPEA Journal 32, no. 1 (1992): 481. http://dx.doi.org/10.1071/aj91041.

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For many years the mining industry made its investment decisions safe in the knowledge that petroleum or minerals in the ground belonged to the State but upon severance of such petroleum from the ground the oil was vested in the miner. Commensurate with the ownership changing, a royalty was payable to the government at a fixed rate. With the enactment of the Petroleum (Australia-Indonesia Zone of Co-Operation) Act of 1990 (the 'Act'), serious consideration must now be given as to whether in the future this basic scheme may be dramatically and radically changed to a scheme based on a services c

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Rees, Frank. "Australian government amends software sales tax law." Computer Fraud & Security Bulletin 11, no. 2 (December 1988): 4. http://dx.doi.org/10.1016/0142-0496(88)90116-6.

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Bariatska, N. V. "The concept of critical minerals as a mean of stimulate the development of subsoil use in Ukraine." Мінеральні ресурси України, no. 2 (August 19, 2020): 13–18. http://dx.doi.org/10.31996/mru.2020.2.13-18.

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Developed countries use a list of critical minerals to identify and stimulate priority areas for the mineral resource base development. The article provides an overview and main features of the terms “critical minerals”, “critical elements”, “critical commodities”, “critical materials”, “critical elements”. The criticality parameters (indicators) are supply risk and economic importance, production concentration, changing the size of the market and geological resources, market dynamics (changing prices). Various methods for assessment the criticality of minerals are analyzed in the article. Lis

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Dolins, Sigma, Yale Z. Wong, and John D. Nelson. "The ‘Sharing Trap’: A Case Study of Societal and Stakeholder Readiness for On-Demand and Autonomous Public Transport in New South Wales, Australia." Sustainability 13, no. 17 (August 25, 2021): 9574. http://dx.doi.org/10.3390/su13179574.

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Focus groups on shared, autonomous vehicles (SAVs) in New South Wales expressed “sharing anxiety”—an intense concern about the prospect of sharing their mobility journey with strangers, without a driver or authority figure present. This presents a significant barrier to the acceptance of SAVs, particularly autonomous public and on-demand transport (ODT), which is a major focus for Transport for New South Wales (TfNSW). Given this potential barrier, we interviewed (N = 13) operators, academics, and regulators with TfNSW to assess their role and abilities in overcoming sharing anxiety. However,

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GOODIN, ROBERT E. "Temporal Justice." Journal of Social Policy 39, no. 1 (September 18, 2009): 1–16. http://dx.doi.org/10.1017/s0047279409990225.

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AbstractDistributive justice is ordinarily calibrated in monetary terms. But money is not the only resource that matters to people. Talk of the ‘work−life balance’ points to another: time. Control over one's time, the capacity to spend it as one wishes, is another important resource; and its distribution raises another important aspect of justice. Here I describe a new method of distinguishing how much time one has discretionary control over, net of the amount it is necessary to spend in certain ways given one's circumstances. To draw out the distributive-justice implications of these calculat

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Thomas, Colin G., and Catherine A. Hayne. "THE IMPACT OF TAXATION LEGISLATION DEVELOPMENTS ON NON- RESIDENTS INVESTING IN AUSTRALIAN PETROLEUM PROJECTS." APPEA Journal 29, no. 1 (1989): 63. http://dx.doi.org/10.1071/aj88010.

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Australian legislation has recently undergone further developments which affect non- residents investing in Australian petroleum projects. The comments in this paper reflect our understanding of the law at November 1988.These legislative developments have occurred in foreign investment rules and primary tax areas such as the thin capitalisation and debt creation rules for nonresident investors, Australian capital gains tax including the new involuntary roll- over provisions, the Australian dividend imputation system, and secondary taxes such as state royalties and excises and petroleum resourc

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Wee, Kenneth. "Achieving tax certainty for oil and gas projects." APPEA Journal 57, no. 2 (2017): 577. http://dx.doi.org/10.1071/aj16227.

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In recent years, oil and gas companies have been exposed to prolonged periods of volatile oil prices, rising costs and productivity challenges, scarcity and affordability of capital, heightened regulation and accountability and the competition of emerging alternative renewable energy sources. As Australian projects weather the current global oil price and demand–supply dynamics, the future prospects of greenfield and brownfield opportunities will depend on how well proponents can achieve certainty over the geological, geophysical, socioeconomic, operational, political and fiscal aspects affect

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Black, Celeste M. "The Future of Work: The Gig Economy and Pressures on the Tax System." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (April 1, 2020): 69–97. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.black.

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In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax

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Barnes, Jeffrey. "On the ground and on tap—law reform, Australian style." Theory and Practice of Legislation 6, no. 2 (May 4, 2018): 193–224. http://dx.doi.org/10.1080/20508840.2018.1475611.

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Limpus, CJ, JD Miller, CJ Paramenter, D. Reimer, N. McLachlan, and R. Webb. "Migration of green (Chelonia mydas) and loggerhead (caretta caretta) turtles to and from eastern Australian rookeries." Wildlife Research 19, no. 3 (1992): 347. http://dx.doi.org/10.1071/wr9920347.

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Feeding-ground captures of green (Chelonia mydas) and loggerhead (Caretta caretta) turtles tagged while nesting at eastern Australian rookeries over a 21-year period are summarised. These turtles which nest in the Great Barrier Reef region range widely throughout the Arafura and Coral seas. The tag recoveries include many from turtles that live in neighbouring countries and migrate to breed in Australia. The breeding female shows a high fidelity to her home feeding ground as well as to her nesting beach. Most recaptures of the green turtles occurred during hunting for food by indigenous people

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FANCHIOTTI, H., C. A. GARCÍA CANAL, and H. GARCÍA ZÚÑIGA. "SIMPLE PATTERNS IN FLUCTUATIONS OF TIME SERIES OF ECONOMIC INTEREST." International Journal of Modern Physics C 12, no. 10 (December 2001): 1485–95. http://dx.doi.org/10.1142/s0129183101002814.

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Time series corresponding to nominal exchange rates between the US dollar and Argentina, Brazil and European Economic Community currencies; different financial indexes as the Industrial Dow Jones, the British Footsie, the German DAX Composite, the Australian Share Price and the Nikkei Cash and also different Argentine local tax revenues, are analyzed looking for the appearance of simple patterns and the possible definition of forecast evaluators. In every case, the statistical fractal dimensions are obtained from the behavior of the corresponding variance of increments at a given lag. The detr

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Wee, Kenneth. "Shining the spotlight on the petroleum resource rent tax." APPEA Journal 58, no. 2 (2018): 643. http://dx.doi.org/10.1071/aj17209.

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The petroleum resource rent tax (PRRT), a 40% profits-based upstream tax that applies to Australian oil and gas projects, has come under significant scrutiny as to its effectiveness in providing an appropriate return to the community for the exploitation of Australia’s petroleum resources. The April 2017 independent Callaghan review into the design and operation of the PRRT found that it remained the preferred way of achieving a fair return to the community from petroleum exploration and recovery, without discouraging investment into the sector. However, the Callaghan review recommended possib

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Kennedy, Matthew. "LAS RECLAMACIONES SIN INFRACCIÓN EN LAS DIFERENCIAS RELATIVAS A LA PROPIEDAD INTELECTUAL EN LA OMC." Spanish Yearbook of International Lawi 2, no. 71 (September 20, 2019): 125–43. http://dx.doi.org/10.17103/redi.71.2.2019.1.05.

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Los Miembros de la OMC han acordado en sucesivas oportunidades no presentar reclamaciones sin infracción en el ámbito del Acuerdo sobre los ADPIC. La decisión más reciente en tal sentido se tomó durante la XI Conferencia Ministerial de Buenos Aires en diciembre de 2017. La controversia sobre Australia - Empaquetado genérico de tabaco es precisamente el tipo de caso donde esa decisión podría llegar a tener aplicación para evitar tales reclamaciones. Aun así, nada hubiera impedido a las partes reclamantes presentar reclamaciones sin infracción en el ámbito de las concesiones arancelarias de Aust

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Fargher, Ian. "Valuation and Service Trusts." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 83–102. http://dx.doi.org/10.14453/aabfj.v15i2.6.

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The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held wi

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Williamson, Max. "TIMOR GAP ZONE OF CO-OPERATION TREATY: TAXATION ISSUES ARISING FROM THE CONDUCT OF PETROLEUM OPERATIONS IN AREA A." APPEA Journal 30, no. 1 (1990): 390. http://dx.doi.org/10.1071/aj89027.

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It is commendable that our governments have reached agreement on the delicate and difficult issues which are the subject of the Treaty and have provided a leading example of international co-operation. Nonetheless, whilst oil industry participants may be pleased at this major development and encouragement to future exploration for oil reserves, many practical issues still need resolution during the legislative stage of 'bedding down' the Treaty initiatives.Other authors have reviewed the legal and operating regimes of the Timor Gap Zone of Co-operation Treaty.This paper is therefore only conce

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Baker, T. G., and P. W. Volker. "Silvicultura de plantaciones de Eucaliptos para productos de madera sólida de alto valor en el Sur de Australia = Silviculture of eucalypt plantations in Southern Australia for high-value solid wood products." Ciencia & Investigación Forestal 13, no. 1 (July 9, 2007): 43–57. http://dx.doi.org/10.52904/0718-4646.2007.269.

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La mayoría de las plantaciones de Eucalyptus han sido establecidas en la región templada de Australia (Australia Occidental, Australia Meridional, Victoria y Tasmania). Eucalyptus globulus es la principal especie en el área, con casi todas las plantaciones bajo el sistema de rotación corta para la producción de pulpa. En Tasmania y en Victoria, tal como en Chile, E. nitens ha sido utilizado como un sustituto de E. globulus, particularmente donde las bajas temperaturas son una limitante para esta última especie. La creciente reserva de bosques naturales, que han sido la fuente del tradicional r

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Gilmore, William, Tanya Chikritzhs, Hamish McManus, John Kaldor, and Rebecca Guy. "The Association between the Australian Alcopops Tax and National Chlamydia Rates among Young People—an Interrupted Time Series Analysis." International Journal of Environmental Research and Public Health 17, no. 4 (February 19, 2020): 1343. http://dx.doi.org/10.3390/ijerph17041343.

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A national tax increase, which became known as the “alcopops tax”, was introduced in Australia on the 27th April 2008 on ready-to-drink alcoholic beverages, which are consumed predominantly by young people. The affordability of alcohol has been identified as the strongest environmental driver of alcohol consumption, and alcohol consumption is a well-known risk factor in the spread of sexually transmitted infections via its association with sexual risk-taking. We conducted a study to investigate whether there was any association between the introduction of the tax and changes in national chlamy

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Miller, Jeffrey D., Kirstin A. Dobbs, Colin J. Limpus, Neil Mattocks, and André M. Landry Jr. "Long-distance migrations by the hawksbill turtle, Eretmochelys imbricata, from north-eastern Australia." Wildlife Research 25, no. 1 (1998): 89. http://dx.doi.org/10.1071/wr96086.

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Tag recoveries from four adult female hawksbill turtles, Eretmochelys imbricata, tagged on the Great Barrier Reef, Australia, are reported. Hawksbill turtles on breeding migrations move between Australia and neighbouring countries including Vanuatu, Solomon Islands, Papua New Guinea and Indonesia. Migratory distances between foraging areas and nesting beaches ranged from 368 to 2425 km. A review of data from tag recoveries, genetic analysis and satellite telemetry indicates that adult female hawksbill turtles often exhibit migratory behaviour parallelling that of other marine turtle species. T

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