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Relevant bibliographies by topics / Income Tax Assessment Act 1936

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

Author: Grafiati

Published: 4 June 2021

Last updated: 31 January 2023

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Journal articles on the topic "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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Khan, Ahmad. "Determinants of Income Tax Base in Pakistan: A Policy Review." Pakistan Development Review 31, no. 4II (December 1, 1992): 1123–42. http://dx.doi.org/10.30541/v31i4iipp.1123-1142.

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This paper is divided into six parts. Following this introduction a reivew of the fiscal policies pursued by the Government of Pakistan is presented in the second section. The third section contains an assessment of the performance of different taxes while the fourth presents the reasons for low revenue performance. The key issues in tax policy reform are discussed in the fIfth section. The final section presents the recommendations for future policy directions. The taxation structure of Pakistan is both Federal and Provincial in nature. This structure was derived from the revenue-sharing provisions of the Government of India Act, 1935 and has been incorporated into successive constitutions delineating the respective revenue powers of the Federal and Provincial Governments. Under the present constitution, the Federal Government has the constitutional right to levy a wide range of direct and indirect taxes [Government of Pakistan (1973)]. Federal direct taxes comprise of personal and corporate income tax (excluding tax on agriculture income), and capital taxes (excluding tax on immovable property). Since the abolition of estate duties and gift taxes, the latter include wealth tax and Capital Value Tax. One time Capital Assets Tax on companies was levied in 1991. Income of small businesses is subject to fixed tax. Minimum tax at the rate of 0.5 percent of turnover applies to Corporate and Registered Firm taxpayers. Presumptive tax regime applies to dividends and interest, prizes on prize bonds, lotteries and raffles, payments for contract execution and supply of goods, and value of imported and exported goods [Government of Pakistan (1991)].

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Sulaiman Umar, Musa, and Natrah Saad. "Readability Assessment of Nigerian Company Income Tax Act." Jurnal Pengurusan 44 (2015): 25–33. http://dx.doi.org/10.17576/pengurusan-2015-44-03.

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Saad, Natrah, Noraza Mat Udin, and Chek Derashid. "Complexity of the Malaysian Income Tax Act 1967: Readability Assessment." Procedia - Social and Behavioral Sciences 164 (December 2014): 606–12. http://dx.doi.org/10.1016/j.sbspro.2014.11.153.

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6

Kellner, Martin. "Tax Amnesty 2004/2005 – An Appropriate Revenue Tool?" German Law Journal 5, no. 4 (March 1, 2004): 339–46. http://dx.doi.org/10.1017/s2071832200012499.

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Tax evasion is punishable. However, by tax amnesty the state waives punishment and gives tax dodgers the chance to return to honesty. The “Act To Promote Tax Honesty” offers people who evaded taxes between the years 1993 and 2002 an opportunity to wipe the slate clean by declaring their concealed income up to 2005. This offer applies to income tax, corporate tax, turnover tax, wealth tax, trade tax, inheritance tax, gift tax and tax deductions pursuant to the Einkommensteuergesetz (Income Tax Act). Amnesty participants must pay a reduced tax rate of 25 percent on declared income within ten days after the declaration. For income and corporate tax the assessment basis is reduced to 60 percent. Thereby the new law grants the repentant tax evaders a tax rate of 15 percent rather then usual up to 48 percent on the profits they gained in the past ten years.

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7

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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Saad, Natrah, and Noraza Mat Udin. "Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment." Advanced Science Letters 22, no. 5 (May 1, 2016): 1448–51. http://dx.doi.org/10.1166/asl.2016.6639.

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9

Burzec, Marcin. "The Assessment of Legal Constructs Protecting Taxpayers Against of Inflation in the Personal Income Tax and the Inheritance and Donation Tax." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 2 (July 19, 2022): 79–89. http://dx.doi.org/10.32084/tekapr.2021.14.2-7.

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One of the factors negatively influencing an assessment of the tax liability is inflation. An increase in prices of goods and services without simultaneous adjustment for inflation of the construction elements sensitive to erosion, or lack of application of an effective corrective mechanism, leads to a gradual reduction in the taxpayer’s ability to pay. This results in a violation of the principle of tax justice, even in a situation where the provisions of tax law are formally correct. The aim of this article is to answer the question whether there are any legal constructs in Poland that protect taxpayers against the negative impact of inflation and, if so, whether they protect them effectively. The article analyses legal regulations contained in the Personal Income Tax Act and the Inheritance and Donation Tax Act which refer to structural elements of taxes expressed as an amount. The research covers the period of over thirty years, i.e. from the beginning of social and economic changes in Poland, characterised by high inflation, to the present day.

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Sulistomo, Dino. "UNDIVIDED INHERITANCE AS A UNIT IN LIEU OF THE BENEFICIARIES: A TAX FAIRNESS PERSPECTIVE." Scientia Business Law Review (SBLR) 1, no. 1 (June 7, 2022): 15–20. http://dx.doi.org/10.56282/sblr.v1i1.49.

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The self-assessment system in Indonesia has not maximized the tax potential for inheritances that have not been divided as a unit replacing those entitled as income tax subjects. It is necessary to build tax provisions that apply to undivided inheritance in Indonesia to produce a fair legal concept for the potential of inheritance that has not been divided as a unit to replace the rightful in the future in Indonesia. The study yielded two conclusions based on normative juridical methods with a qualitative approach. First, the tax provisions that apply to undivided inheritance in Indonesia as stipulated in Article 2 paragraph (1) a number 2) and Article and explanation 2A paragraph (5) of the Income Tax Law, and Article 32 paragraph (1) letter (e) of the KUP Law still ignore tax fairness. Second, it is necessary to reformulate the law on undivided inheritance. It attaches propriety to act or do and decency not to do or not act both to the taxpayer and the tax apparatus. It is recommended that there are rules and or procedures for cooperation in the form of data exchange between DGT and several related institutions, such as local government and heritage hall.

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Dissertations / Theses on the topic "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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Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

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Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.
Dissertation (MA)--University of Pretoria, 2013.
lk2014
Taxation
MA
Unrestricted

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3

Ellis, Jason Brian. "The implications for tax planning of the general anti-avoidance provisions : part IVA of the Income Tax Assessment Act /." Title page, table of contents and introduction only, 1993. http://web4.library.adelaide.edu.au/theses/09C/09ce471.pdf.

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4

Cantonnet, Nancy (Nancy Ellen). "The Special Partnership Income Tax Act of the Commonwealth of Puerto Rico, an assessment of its effect on a real estate syndication : a case study." Thesis, Massachusetts Institute of Technology, 1987. http://hdl.handle.net/1721.1/72337.

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5

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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6

Leger, Olivier A. ""Mistake of law": The taxpayer's ultimate answer to S. 152(4)(a)(i) of the Income Tax Act. If the shoe fits, wear it ... properly!" 2007. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=452870&T=F.

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7

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 "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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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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Bhandari, M. C. Law of partnership: Containing the Indian Partnership Act, 1932, useful appendices, assessment, registration of firm and cancellation of firm under the Income Tax Act, 1961, model forms of partnership deeds. New Delhi: Ashok Law House, 2004.

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Banusekar, T. Hand book on assessment procedure under Income-tax Act, 1961: Highlights. Mumbai: Snow White Publication, 2001.

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Singh, Avtar. Law of partnership: Commentaries on the Partnership Act and Limited Liability Partnership Act with practice notes and assessment of firms for income tax purposes and appendices containing State Rules. Lucknow: Eastern Book Company, 2012.

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Assembly, Canada Legislature Legislative. Bill: An act to confirm the navigation property and income of the Grand River Navigation Company, in the municipal corporation of the town of Brantford, and transfer to, and vest in the said corporation all the rights, powers, privileges and immunities, which were conferred upon the said company by its charter. Quebec: Hunter, Rose & Lemieux, 2003.

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7

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

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8

D'Arcy-Irvine, Malcolm M. The Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of ... the Regulations Thereunder, Notes of Cases de. Franklin Classics Trade Press, 2018.

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9

D'Arcy-Irvine, Malcolm M. Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of 1895, and the Amending Acts, 1897-1905: Together with the Regulations Thereunder, Notes of Cases De. Creative Media Partners, LLC, 2018.

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10

D'Arcy-Irvine, Malcolm M. Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of 1895, and the Amending Acts, 1897-1905: Together with the Regulations Thereunder, Notes of Cases De. Creative Media Partners, LLC, 2018.

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Book chapters on the topic "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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"Income Tax Assessment Act 1997 provisions." In Core Tax Legislation and Study Guide 2022, 26–834. 25th ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.008.

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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "10. Taxation of sole proprietors and partnerships." In Foundations for the LPC 2019-2020, 148–57. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0010.

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Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.

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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "10. Taxation of sole proprietors and partnerships." In Foundations for the LPC 2020-2021, 148–57. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0010.

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Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.

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Firth, Clare, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour, and Elizabeth Smart. "10. Taxation of sole proprietors and partnerships." In Foundations for the LPC, 147–56. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0010.

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Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.

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6

Sonsuzoğlu, Elif, and Hayriye Işık. "Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing." In Handbook of Research on Global Enterprise Operations and Opportunities, 93–109. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2245-4.ch006.

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This study aims to evaluate the regulations regarding affiliated person subject to transactions violating the arm's length principle within the context of Distribution of Disguised Earning by Transfer Pricing. In Turkish Tax Laws, DDETP is regulated by Income Tax and Corporation Taxes Act. In these regulations, price or charges used in transactions with the affiliated persons are considered DDETP for real person, trader or corporation performing the transaction. Purpose of the regulations is to prevent the efforts of exclusion of earnings from the tax assessment in a disguised manner and minimizing tax assessment by assuming fees and charges against the arm's length principle in transactions with affiliated persons.

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