Littérature scientifique sur le sujet « Tax law - Australia »
Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres
Sommaire
Consultez les listes thématiques d’articles de revues, de livres, de thèses, de rapports de conférences et d’autres sources académiques sur le sujet « Tax law - Australia ».
À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.
Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.
Articles de revues sur le sujet "Tax law - Australia"
Tomasic, Roman, et Brendan Pentony. « Taxation law compliance and the role of professional tax advisers ». Australian & ; New Zealand Journal of Criminology 24, no 3 (décembre 1991) : 241–57. http://dx.doi.org/10.1177/000486589102400305.
Texte intégralFry, 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.
Texte intégralCurran, Michael, et 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.
Texte intégralGroenewegen, P. D. « Tax Reform in Australia and New Zealand ». Environment and Planning C : Government and Policy 6, no 1 (mars 1988) : 93–114. http://dx.doi.org/10.1068/c060093.
Texte intégralDE LA FERIA, RITA, et 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 (octobre 2009) : 897–932. http://dx.doi.org/10.1017/s0020589309001560.
Texte intégralTredoux, Liezel G., et 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 (12 janvier 2021) : 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Texte intégralDixon, D., et C. Foster. « Social Security Constraints on Tax Reform ». Environment and Planning C : Government and Policy 6, no 1 (mars 1988) : 21–40. http://dx.doi.org/10.1068/c060021.
Texte intégralDirkis, Michael. « Moving to a More "Certain" Test for Tax Residence in Australia : Lessons for Canada ? » Canadian Tax Journal/Revue fiscale canadienne 68, no 1 (1 avril 2020) : 143–68. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.dirkis.
Texte intégralGilligan, George, et Grant Richardson. « Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study ». Journal of Financial Crime 12, no 4 (octobre 2005) : 331–43. http://dx.doi.org/10.1108/13590790510624783.
Texte intégralBeebeejaun, Ambareen. « The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995 ». International Journal of Law and Management 60, no 5 (10 septembre 2018) : 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.
Texte intégralThèses sur le sujet "Tax law - Australia"
McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. « The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers ». Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
Texte intégralTooma, Rachel Anne Law Faculty of Law UNSW. « A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation ». Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.
Texte intégralLignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. « Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system ». Publisher:University of New South Wales. Cyberspace Law & ; Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
Texte intégralEvans, Christopher Charles Law Faculty of Law UNSW. « The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features ». Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
Texte intégralPillay, Neermala Neelavathy. « Assessed losses : the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962 ». Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/1670.
Texte intégralPappas, Caroline History Australian Defence Force Academy UNSW. « Law and politics : Australia's war crimes trials in the Pacific, 1943-1961 ». Awarded by:University of New South Wales - Australian Defence Force Academy. School of History, 1998. http://handle.unsw.edu.au/1959.4/38701.
Texte intégralBryant, Cathrine. « Debt defeasance : an income tax loophole or a pointless pursuit ». Thesis, 2012. http://hdl.handle.net/10210/5797.
Texte intégralThe concept of a debt defeasance transaction has recently come under scrutiny in the South African financial market. In the financial arena lower lending rates and efficient tax planning are of paramount consideration to corporate entities seeking to raise finance and to properly structure their affairs. Debt defeasance transactions recognise the time value of money. Companies with long-term borrowings obtain financial advantages if those borrowings can be retired early as the present value of the liability is less than the face value thereof. The objective of this paper is to present a comparative study of the manner in which debt defeasance transactions have been dealt with in the Australian jurisdiction and how the South African courts would view the income tax consequences of such transactions. The choice of the Australian jurisdiction finds its motivation in the similarity of the income tax regime of that country with the system applied in South Africa. Although the Australian income tax legislation allows for a wider range of income to be recognised as assessable income (hence the frequent references to "income according to ordinary concepts" in the judicial pronouncements in that country) the concept of an accrual of income is recognised and applied in the Australian legislation in a similar manner to that of the South African income tax legislation. In addition, there have been a number of recent decisions in the Australian courts on debt defeasance transactions that were implemented during the 1980's. Given that the South African courts are mindful of developments in 2 Australia and will seek guidance from that jurisdiction, the contemporary nature of the Australian decisions referred to below is insightful and useful in a comparative study. The conclusions reached in this dissertation are that the income tax benefits sought by the parties to the transaction and which are pivotal to the success of the transaction, will not be available in the South African context, just as they are not available in Australia. In certain circumstances the debt defeasance profit, as it is termed in this paper, will be fully taxable in the hands of the taxpayer to whom it accrues, particularly in regard to instantaneous defeasances and where the taxpayer is a financial institution. It is this outcome of the application of the general principles of the South African income tax legislation that leads to the failure of the transaction as a fund raising tool in the structured finance environment. Thought has been given to whether or not the South African legislation should be amended to cater specifically for the debt defeasance transaction. There are no issues that are created by these transactions, such as mismatches in the timing of accruals and deductions as is the case in the trading of financial instruments, that are not already catered for in the current income tax legislation. The main enquiry in determining the consequences of a debt defeasance transaction is in the application of the gross income definition in section 1 of The Income Tax Act 58 of 1962. The application of the gross income definition is trite law and the judicial pronouncements thereon are 3 adequate guidance and it is submitted that no amendment to the Income Tax Act is required to cater for debt defeasance transactions. The structure of this paper will be to give an overview of the mechanics of debt defeasance transactions and the defeasance transactions and the consequences thereof. A survey of the Australian examples of debt defeasances is undertaken and the judgements given by the Australian courts in response to such transactions are canvassed. An analysis will finally be undertaken on the income tax consequences of debt defeasances as they have been imported into South Africa
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.
Texte intégralTaxation
M. Phil. (Accounting Sciences)
Livres sur le sujet "Tax law - Australia"
Pagone, G. T. Tax avoidance in Australia. Annandale, N.S.W : Federation Press, 2010.
Trouver le texte intégralMarks, Bernard. Understanding fringe benefits tax in Australia. North Ryde, N.S.W : CCH Australia, 1986.
Trouver le texte intégralRyan, K. W. Manual of the law of income tax in Australia. 6e éd. Sydney : Law Book Co., 1985.
Trouver le texte intégralO'Grady, G. W. Ryan's manual of the law of income tax in Australia. 7e éd. North Ryde, N.S.W : Law Book Co., 1989.
Trouver le texte intégralParsons, Ross Waite. Income taxation in Australia : Principles of income, deductibility, and tax accounting. Sydney : Law Book Co., 1985.
Trouver le texte intégralFinn, James T. Taxation of primary producers in Australia. 2e éd. North Ryde, N.S.W : CCH Australia, 1985.
Trouver le texte intégralJames, Simon. Tax law improvement in Australia and the UK : The need for a new strategy for simplification. Exeter : School of Business and Economics, University of Exeter, 1998.
Trouver le texte intégralJain, Indu. Taxation of income : An international comparison : a select study of U.S., U.K., Australia, Malaysia, Pakistan, India. New Delhi : Manohar Publishers & Distributors, 2004.
Trouver le texte intégralFiona, Martin. Income tax, native title and mining payments. Sydney, N.S.W : CCH Australia Limited, 2014.
Trouver le texte intégralOffice, Australian Taxation. Guide to new legislation, Superannuation Guarantee (Administration) Act 1992 : (Act No. 111 of 1992). Canberra : Australian Govt. Pub. Service, 1993.
Trouver le texte intégralChapitres de livres sur le sujet "Tax law - Australia"
Barkoczy, Stephen, et Tamara Wilkinson. « Australia’s Formal Venture Capital Tax Incentive Programs ». Dans SpringerBriefs in Law, 29–39. Singapore : Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-6632-1_3.
Texte intégralKirby, Michael. « Sham and Tax Law in Australia ». Dans Sham Transactions, 270–88. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199685349.003.0016.
Texte intégralPassant, John. « Tax, Inequality and Challenges for the Future ». Dans New Directions for Law in Australia. ANU Press, 2017. http://dx.doi.org/10.22459/ndla.09.2017.03.
Texte intégral« Tax law and policy for indigenous economic development in Australia ». Dans Community Futures, Legal Architecture, 177–94. Routledge, 2012. http://dx.doi.org/10.4324/9780203123119-17.
Texte intégralTaylor, C. John. « Much Ado about Non-discrimination in Negotiating and Drafting of the 1982 Australia–US Taxation Treaty ». Dans Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-010.
Texte intégralGoldsmith, Jack, et Tim Wu. « Consequences of Borders ». Dans Who Controls the Internet ? Oxford University Press, 2006. http://dx.doi.org/10.1093/oso/9780195152661.003.0015.
Texte intégral« Advances in Fish Tagging and Marking Technology ». Dans Advances in Fish Tagging and Marking Technology, sous la direction de David W. Schmarr, Ian D. Whittington, Ian D. Whittington, Jennifer R. Ovenden et Tim M. Ward. American Fisheries Society, 2012. http://dx.doi.org/10.47886/9781934874271.ch27.
Texte intégral« Jacqueline Mowbray and Tim Sherman Australia’s International Tax Treaties : a Critical Appraisal ». Dans International Trade & ; Business Law Annual Vol VII, 71–104. Routledge-Cavendish, 2002. http://dx.doi.org/10.4324/9781843144540-6.
Texte intégralDowding, Keith. « Homelessness ». Dans It's the Government, Stupid !, 69–90. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781529206388.003.0004.
Texte intégralActes de conférences sur le sujet "Tax law - Australia"
Harris, E., C. Murray, B. Adler, A. Ho, K. Kong, A. Reid, P. Franklin, N. De Klerk, A. W. Musk et F. J. Brims. « Malignant and Non-Malignant Findings from 5 Years of Low Dose CT Scans Screening for Lung Cancer in the Western Australian Asbestos Review Program ». Dans American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a2757.
Texte intégralSeidl, S. « SCREENING PROCEDURES TO PREVENT TRANSMISSION OF HEPATITIS B, NON-A,NON-B, AND AIDS BY BLOOD TRANSFUSION ». Dans XIth International Congress on Thrombosis and Haemostasis. Schattauer GmbH, 1987. http://dx.doi.org/10.1055/s-0038-1644753.
Texte intégralRapports d'organisations sur le sujet "Tax law - Australia"
Gómez Reino, Juan Luis, Sergio Hinojosa, Patricio Mansilla, Roberto Muñoz et Gerardo Reyes-Tagle. Experiencia internacional en el reciclaje de activos de infraestructura pública : estudios de caso, impactos y lecciones aprendidas. Inter-American Development Bank, juin 2021. http://dx.doi.org/10.18235/0003374.
Texte intégralPessino, Carola, et Teresa Ter-Minassian. Addressing the Fiscal Costs of Population Aging in Latin America and the Caribbean, with Lessons from Advanced Countries. Inter-American Development Bank, avril 2021. http://dx.doi.org/10.18235/0003242.
Texte intégral