Relevant bibliographies by topics / Australia Income Tax Assessment Act 1936

Academic literature on the topic 'Australia Income Tax Assessment Act 1936'

Author: Grafiati
Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Australia Income Tax Assessment Act 1936"

1

Stewart, Miranda. "Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?" Victoria University of Wellington Law Review 52, no. 4 (January 26, 2022): 1029–60. http://dx.doi.org/10.26686/vuwlr.v52i4.7430.

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This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions.
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2

Wilson, Peter A. "CAPITAL GAINS TAX — ASPECTS OF CERTAIN FINANCING TRANSACTIONS." APPEA Journal 28, no. 1 (1988): 382. http://dx.doi.org/10.1071/aj87033.

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The Australian Income Tax Assessment Act, 1936 (the Act) has recently been amended by the inclusion of a full capital gains tax system.This system is particularly applicable to various aspects of financing transactions into which petroleum exploration and development companies may enter.In the light of recent changes to the means by which petroleum companies can access the capital markets, it becomes necessary to consider these issues. This paper is designed to provide petroleum company executives with additional information on the capital gains tax aspects of:creating royalty, net profit interests and production payments;conventional security management matters;bankruptcy/liquidation matters;allotment of ordinary and preference share issues;allotment of convertible notes;drawing down of conventional loans; andgroup reorganisations.The paper also sets out some recommendations for amendments to the Act designed to correct capital gains driven financing problems.These aspects and many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial problems are to be firstly, recognised and secondly, to the extent possible, overcome.
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3

Barrett, Jonathan. "Dissonance between Fact and Law: The Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright." Victoria University of Wellington Law Review 52, no. 4 (January 26, 2022): 689–708. http://dx.doi.org/10.26686/vuwlr.v52i4.7400.

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The principal income tax statutes of both New Zealand and Australia provide special concessions for taxpayers who earn exceptional copyright income in a year of assessment. As authors (creators) of copyright-protected artistic works, visual artists are potential beneficiaries of these preferences but, because they typically produce singular artworks that are not licensed for reproduction, they cannot directly benefit from copyright or, as a consequence, tax concessions granted to copyright assignors or licensors. In New Zealand, a taxpayer who receives peak copyright payments can opt to average those receipts over more than one assessment year. An Australian taxpayer can spread their more broadly defined assessable professional income and, if they operate a professional arts business, may enjoy an exception to the non-commercial loss rules, and so may claim net losses in the year they are incurred. 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 fact and law is a significant field of legal research. In taxation studies, John Prebble's identification of "ectopia" presents the best-known analysis. Prebble characterises income tax law as "ectopic" (out of place), inasmuch as it is dislocated from the facts to which it relates. Copyright law is likewise dislocated from typical artistic practice. When copyright principles are incorporated into income tax legislation, the relevant provisions may be doubly estranged from the facts to which they relate. This article, which has an Australasian jurisdictional focus but also draws on Quebecois tax legislation, investigates that possibility and considers, in particular, the consequences for equity in income taxation.
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Wilson, Peter A. "TAXATION CONSIDERATIONS FOR AN AUSTRALIAN COMPANY CARRYING ON PETROLEUM EXPLORATION AND DEVELOPMENT IN PAPUA NEW GUINEA." APPEA Journal 27, no. 1 (1987): 35. http://dx.doi.org/10.1071/aj86004.

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The Australian Income Tax Assessment Act, 19S6 (the Act) has recently been amended by the inclusion of a full foreign tax credit system (FTCS) to replace the partial and exempt system previously existing. In view of this change, and the increase in Australian participation in Papua New Guinea (PNG), petroleum exploration re-consideration of conventional corporate structuring into PNG is warranted.In considering the form of a tax effective structuring, it will be necessary to consider matters such as the following:obtaining an appropriate mix of debt and equity with the debt provided in a form so that the service fee will not qualify as interest for FTCS purposes;structuring the PNG operations through a subsidiary incorporated out of Australia, e.g. PNG;ensuring that the shareholding in the company is appropriate to enable a full credit for 'underlying taxes'; andobtain any 'tax sparing relief available due to the PNG treatment of interest and dividends.These aspects and the many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial benefits are to be obtained.
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5

Thampapillai, Dodo Jesuthason. "The Income Tax Assessment Act 1936 S23AG and Double Tax Avoidance Agreements." SSRN Electronic Journal, 2014. http://dx.doi.org/10.2139/ssrn.2492052.

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6

Carbone, Domenic. "Statutory Judicial Review of the Administration of the Income Tax Assessment Act 1936." Revenue Law Journal, January 1, 1996. http://dx.doi.org/10.53300/001c.6590.

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7

Mak, Charles Ho Wang. "Federal Commissioner of Taxation v Carter [2022] HCA 10- A Game Changer for Taxation of Trust Distributions in Australia?" Trusts & Trustees, September 27, 2022. http://dx.doi.org/10.1093/tandt/ttac098.

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Abstract In Federal Commissioner of Taxation v Carter, the High Court of Australia asked to clarify the meaning of ‘is presently entitled’ under section 97(1) of the Income Tax Assessment Act. This case is a significant example of the High Court dealing in recent years with the issue of whether the present entitlement of a beneficiary under section 97(1) of the Income Tax Assessment Act must be determined immediately prior to the end of the income year. The article attempts to provide a high-level overview of this case and how this case can impact taxation of trust distributions.
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8

Martin, Fiona. "The 'Audit' Power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936." QUT Law Review 7 (December 1, 1991). http://dx.doi.org/10.5204/qutlr.v7i0.342.

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Dissertations / Theses on the topic "Australia Income Tax Assessment Act 1936"

1

Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.

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2

McSweeney, Peter. "Sections 263 and 264 of the Income Tax Assessment Act 1936: a privacy perspective and review of overseas experience." Thesis, 1993. https://vuir.vu.edu.au/15639/.

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The study examines the powers of the Commissioner of Taxation to enter and search premises, and gather information under ss. 263 and 264 of the Income Tax Assessment Act 1936 (Cth). A critical assessment is made of ss. 263 and 264 with reference to (i) Privacy Act 1988 (Cth), (ii) the recommendations of the Australian Law Reform Commission Privacy Report 1983 and (iii) relevant overseas experience. An important issue for discussion is the lack of judicial authorisation over the Commissioner of Taxation's powers of entry and search of premises. An aim of the study is to recommend appropriate reforms for ss. 263 and 264. The study also assesses the potential impact of the Privacy Act 1988 (Cth) on the operation of ss. 263 and 264.
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3

Ssennyonjo, Peter. "A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom." Diss., 2019. http://hdl.handle.net/10500/25981.

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This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives.
Taxation
M. Phil. (Accounting Sciences)
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Books on the topic "Australia Income Tax Assessment Act 1936"

1

Australia. Income Tax Assessment Act 1936: Incorporating all amendments by legislation made to 31 December 1986 : with tables of provisions, notes and index to act and regulations. Canberra: Attorney-General's Dept., 1986.

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2

Australia. Income Tax Assessment Act 1936: Incorporating all amendments by legislation made to 31 December 1986 : with tables of provisions, notes and index to act and regulations. Canberra: Attorney-General's Dept., 1986.

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3

General, Attorney. Income Tax Assessment Act 1936 (4 Volume Set (Official Consolidations). Australian Govt Pub Service, 1997.

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Book chapters on the topic "Australia Income Tax Assessment Act 1936"

1

"Income Tax Assessment Act 1936 provisions." In Core Tax Legislation and Study Guide 2022, 835–1001. 25th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.009.

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