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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.
Повний текст джерелаАнотація:
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 generally.
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.
Повний текст джерелаАнотація:
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 paying their ‘fair share’ of tax. As there is ultimately only one value chain spread across more than one tax jurisdiction – whether that be from the hydrocarbons under an Australian sea bed through to a customer sale in North Asia, or the purchase of crude in Singapore through to a point of retail distribution in Australia – it is essential that the tax laws arrive at an international organising principle that fairly allocates taxing rights between the tax jurisdictions affected by a global value chain. Double taxation will arise and economic efficiencies will be destroyed if multiple tax jurisdictions seek to tax the same parts of the single global value chain. That organising principle should be the ‘arm’s length principle’, the fundamental basis upon which Australia enters into double tax treaties with its trading partners. This paper analyses the manner in which the Australian tax laws attempt to deal with the advent of offshore centralised hubs. It argues that the Australian tax laws overreach and, as such, create an environment for double taxation and dispute between competing revenue authorities and between revenue authorities and multinational enterprises. The tax laws are complex, incomplete and, at the time of writing, evolving at a speed not often witnessed in the field of taxation.
3
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.
Повний текст джерелаАнотація:
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 key areas of professional development during the last three decades, namely: tax law and tax administration. The paper finds interesting issues relating to professionalization of taxation in Australia. With the involvement of the state, market and the society over the last three decades, there is a requirement to recognise taxation practice as a profession in Australia. The paper suggests that the establishment of the Tax Practitioners Board[1], a statutory body to regulate the taxation profession in Australia, in conjunction with approved professional associations, may have enhanced the effective maintenance of the tax profession which has contributed to social, political and economic development in Australia. [1] The Minister for Revenue and Financial Services appoint the Board, so there is some degree of control by the state.
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.
Повний текст джерелаАнотація:
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 employer. The tax mix switch part of the proposed tax reforms only went ahead in New Zealand, and in this paper the author investigates the reasons for this phenomenon as an exercise in the political economy of tax reform. Apart from enabling some testing of Prest's hypothesis, that there are advantages for tax reform in a country not having a federal or a written constitution, the required background to this examination is presented, by means of an outline of the fundamentals of the Australian and New Zealand tax systems, and of the proposals put forward for eventual implementation. Likewise the processes by which tax reform was achieved in the two countries are examined, and it is argued that differences in political institutional settings explain the different outcomes. The author also comments on the alternative tax reform strategies which are implicit in the proposals currently being implemented in Australia and New Zealand.
5
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.
Повний текст джерелаАнотація:
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 financial services. Amongst these is Australia, which in 2000 introduced a Goods and Services Tax (GST) with a ‘reduced input tax credit’ system. This paper compares the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is to ascertain whether the Australian GST treatment of financial services is, as commonly thought, superior to the EU one, and consequently, whether introducing an Australian-type model should constitute a policy consideration for the EU.
6
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.
Повний текст джерелаАнотація:
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, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.
7
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.
Повний текст джерелаАнотація:
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.
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.
Повний текст джерелаАнотація:
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 high levels of litigation resulting from concentrated Australian Taxation Office compliance programs, the Board of Taxation commenced a self-initiated review of the income tax residence rules for individuals in May 2016. The report subsequently submitted to government noted that the current rules were no longer appropriate and needed to be updated and simplified. Although the Australian government has not endorsed the board's recommendations, the board was directed to undertake further consultation in order to ensure that the proposed residence rules are appropriately designed and targeted, with a particular focus on integrity (that is, anti-avoidance) issues. A final report, sent to the government in April/May 2019, proposed a number of bright-line tests. These proposed tests are based in part on the approach adopted in the NZ and 2013 UK residence rules. In this paper, the author considers the similarities and shortcomings of the Canadian and Australian rules on individual tax residence according to the criteria of equity, simplicity, and efficiency (integrity), and then reviews the Board of Taxation's recommendations with an eye to whether the proposed Australian changes could provide guidance for any future Canadian reform, should the political circumstances so dictate in the future.
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.
Повний текст джерелаАнотація:
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 avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions. Design/methodology/approach The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed. Findings Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK. Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities.
11
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.
Повний текст джерелаАнотація:
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 migrant communities with much higher smoker rates than in the mainstream community. Research limitations/implications It is not yet possible to conduct a well-focused research because of limited official documentation. Practical implications Few government agencies focus on tobacco smuggling, and there are no publications providing a strategic picture of the illicit market. This paper fills this gap by collating multiple sources to produce a market profile. Social implications The Australian Government loses $1bn per year in tobacco tax because of smuggling. The illicit supply also means that the social goal of the tax, namely, dissuading tobacco consumption, is undermined. Originality/value There are no academic or government publications describing the Australian illicit tobacco market. The only publications are based on research funded by the tobacco industry, which has a vested interest in overstating the size of the illicit market.
12
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.
Повний текст джерелаАнотація:
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.
13
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.
Повний текст джерелаАнотація:
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 rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.
14
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.
Повний текст джерелаАнотація:
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 controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.
15
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.
Повний текст джерелаАнотація:
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 analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment.
16
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.
Повний текст джерелаАнотація:
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 the definitive authority on the subject, setting out a principled path to carving out the debt component of financial instruments and subjecting it to neutral accrual taxation. In a closely related area, his detailed analysis of the difficulties confronting policy makers who seek a neutral application of the goods and services tax (GST) to financial supplies is considered to be foundational work in the field, and his proposal to remove the tax from business-to-business supplies has been adopted directly in New Zealand and via an indirect mechanism in Singapore. Tim's work on the general anti-avoidance rule is cited time and again as a key treatment of the topic, while his proposal to extend thin capitalization rules to outbound investment has been adopted in Australia. Tim's comprehensive analysis of the Canadian pseudo-imputation system opens the door to a much-needed reconsideration of the system. The more challenging the subject matter, the deeper Tim investigated and methodically dissected the topic to arrive at reasoned recommendations for reform. Tim's work will continue to be read, cited, and applied in practice for many years.
18
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.
Повний текст джерелаАнотація:
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 disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.
19
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.
Повний текст джерелаАнотація:
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, Ford & Lee on Trusts, Dal Pont on Trusts and Ong on Trusts. The English texts such as Lewin on Trusts, Underhill & Hayton Law of Trusts and Trustees, and Thomas & Hudson on Trusts are equally helpful to persons seeking knowledge, as also remains the respective 3rd and 4th editions of Scott on Trusts and Scott & Ascher on Trusts. This paper seeks to establish its themes with the aid of extracts from both Australian and United Kingdom decisions. If some seem lengthy, then, in this commentator’s opinion, that length is justified.
20
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.
Повний текст джерелаАнотація:
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 interpretation of double taxation treaties.
It is submitted that South African courts should also follow the "first step" proposed by Gordon J when interpreting double taxation treaties. South African courts may find Gordon J's judgment "instructive" when dealing with the interpretation of the "place of effective management" concept in both domestic law and double taxation treaties. In his judgment Gordon J favours the goal of common interpretation and it is argued that South African courts should follow this example and explicitly support this notion in applicable cases. From Gordon J's judgment and the judgement in Krok v Commissioner, South African Revenue Service, it is deduced that the positions in South Africa and Australia are similar in that the courts in both countries will be bound by the principles of Articles 31 and 32 of the Vienna Convention on the Law of Treaties when interpreting double taxation treaties. Moreover, Gordon J's judgment indicates that the domestic principles of interpretation should not be used in the interpretation of double taxation treaties. Recent South African cases have suggested that there are no differences between the South African domestic principles of interpretation and those contained in Articles 31 and 32 of the Vienna Convention on the Law of Treaties. This contribution submits that there are many similarities between the two, but that the rules are not exactly the same. South African courts should be aware of these differences and rather apply the rules of public international law, including those contained in the Vienna Convention on the Law of Treaties, when they interpret double taxation treaties. Gordon J specifically identifies the category of the Vienna Convention on the Law of Treaties in which he places the Commentary on the OECD Model Tax Convention, to rely on it for his interpretation of the relevant double taxation treaty. South African courts may well learn from this approach, to create more certainty in the process of interpreting a double taxation treaty.
21
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.
Повний текст джерелаАнотація:
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 of antiquities is subjective and problematic, and the operations of both the antiquities market and the museums sector are traditionally opaque. Because of this, tax incentivisation of antiquities donations is susceptible to fraud. Originality/value – This paper presents the mechanisms of the antiquities market and museum world to an audience that is not familiar with it. It then clearly demonstrates how the traditional practices of this world can be manipulated for the purposes of tax fraud. Two useful case studies are presented.
22
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.
Повний текст джерелаАнотація:
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 perversely with respect to equity, to efficiency, and to the other objectives of taxation policy. In the paper the author argues that tax effectiveness needs to be elevated to a position of overriding importance in the design of taxation policies; outlines the kinds of reforms which are necessary in order to give effect to generally accepted economic criteria; and discusses the importance of political and other constraints on tax reform.
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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.
Повний текст джерелаАнотація:
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 goods and services tax (GST) and (iii) a mixed-recycling approach. The paper also presents the impact of higher productivity on the tax reform simulations, which is a possible positive externality of lower emissions. The study is based on the Australian economy and the salient findings are twofold: (i) productivity gain in the GTR context improves the GDP and employment outcomes in all three different simulation scenarios and (ii) GST reduction has the highest TD potential, followed by reduction of payroll tax.
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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.
Повний текст джерелаАнотація:
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, Singapore and on the standards of international law. Proposals are formulated to improve the text of the Consular Charter of the Republic of Kazakhstan on the questions of procedure for the appointment of consuls, the inviolability of consular premises and land plots, tax immunity of consuls, training of young specialists in consular institutions, consular fees, revocation of consular privileges and immunities.
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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.
Повний текст джерелаАнотація:
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 and the Coastal Horned Lizard, Phrynosoma coronatum) for the California Department of Fish and Game. During this study, I noticed several of what I call ‘developers' devious digressions’. As a biologist and environmental consultant, I have seen, over the last few decades, developers use these same ways of getting around environmental laws in Arizona, Montana, Mexico, and Australia. I have placed these digressions, detours and non-conformities, with the law in the following several categories.
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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.
Повний текст джерелаАнотація:
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 enough.It now seems clear that there will be some form of carbon price signal in Australia within the next five to 10 years. What is unclear is the form that the carbon constraints might take.Amid this policy uncertainty, large energy producers and users are starting to invest in emissions reduction projects in Australia, as a form of risk management for potential future carbon liabilities. These projects are unusual in that the carbon rights that are being traded are not recognised under any existing Australian statutory scheme, nor are they part of the Kyoto mechanisms. Consequently, they are not recognised by law and do not have any real value today. Their value is largely potential future value under some form of emissions trading scheme or carbon tax regime (which places a price on carbon emissions).These projects raise some novel issues for project developers and purchasers. What is the carbon right that is being sold? How do you frame it to maximise flexibility for use under a future carbon constraint regime?How do you ensure ongoing validity of the carbon right for an indefinite period into the future? For carbon sink projects, the purchaser will want some comfort regarding permanence of abatement of CO2 emissions.Project developers are often small start-up companies with few assets and limited cash flow. They may not be in a position to offer securities for performance. What mechanisms can a purchaser use to assist with start-up funding and also secure the rights they are purchasing?What pricing structures are available, particularly for future sales, against the background of a possible future carbon market?What obligations should the developer/seller have in relation to verification, monitoring and reporting of avoided emissions?How might projects be structured to involve multiple buyers to support the project and facilitate development of a market?
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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.
Повний текст джерелаАнотація:
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 the Customs (Prohibited Exports) Regulations and domestic markets are subject to the operation of the Crude Oil Allocation Scheme. The Commonwealth continues to have the right to regulate the transfer of funds to and from Australia under the Banking (Foreign Exchange) Regulations. Certain States such as South Australia and New South Wales have their own foreign investment guidelines.Not only this, there are revenue laws which govern very much the way in which petroleum projects are organised, interests transferred and otherwise dealt with and finance made available, such as State stamp duty legislation, Commonwealth income tax laws, and Commonwealth legislation imposing registration fees on dealings in exploration permits and production licences. A new tax, Resource Rent Tax, is to be introduced.Then there are laws which have an indirect bearing on petroleum activities such as the Companies Code which, in addition to governing the administration and organisation of companies, controls the way funds can be raised.The statutory and regulatory framework is only part of the picture. The rights and obligations of participants in petroleum projects as between themselves are almost always set out in a joint venture or joint operating agreement, the combination between the participants being known as an unincorporated joint venture. This form of business organisation is not a partnership; it is not the creature of legislation. Indeed it has been rarely referred to in Acts of Parliament. Problems arising under the joint venture agreement will be considered against the backdrop of the general law which unfortunately has seldom been called upon to resolve disputes between participants in joint ventures. An illustration of one of these rare instances is Brian Pty Ltd v United Dominions Corporation Ltd (1983), where the New South Wales Court of Appeal considered the fiduciary relationship of joint venturers.Despite this legislative and regulatory' backdrop and the uncertainties as to the true effect of joint venture agreements, the industry up until quite recently has survived with little litigation. This is no longer the case. Recent and pending litigation shows that there is no reluctance on the part of participants to take their disputes to court, often at great expense and with unfortunate results for previously close relationships. It must now be said that money spent to achieve proper and clear agreement on organisational and legal matters at the earliest stage of a project is money just as well spent as that on drilling and other operational activities.
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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.
Повний текст джерелаАнотація:
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 related with profitability in both legal origins. However, the dividend payouts and non-debt tax shields have significant positive relation with conservative policies in civil law countries. It shows that the presence of minority shareholders’ protection law in civil law countries directs the firms to pay more dividends which may also help them in reducing agency costs. We further exhibit that, before financial crises of 2008, the conservative firms in both legal origins are less directed towards dividends, especially in common law countries. Nevertheless, private conservative firms of civil law countries are more inclined towards dividend payouts after financial crises. The study implicates that the difference of laws in legal origins affect the capital structures of the conservative private firms. It further provides that because of the less effective credit markets, private firms may also be forced to adopt conservative policies in civil law countries but may also have less agency problems due to high probability of having dividend payouts.
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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.
Повний текст джерелаАнотація:
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 services, and providing fertile ground for a virulently antitax politics. When coupled with the disproportionately carbon-intensive lifestyles in these states and the strength of fossil fuel interests, it becomes extremely easy and effective for opponents of climate policy to frame carbon prices as an onerous tax on workers and families. The article explores how this strategy has functioned at a discursive level and considers what this situation implies for climate policy advocates in carbon-intensive, neoliberal polities.
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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.
Повний текст джерелаАнотація:
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 contract whereby a certain percentage of the oil is paid in consideration of the miner 'managing the discovery and extraction of petroleum'.An increasing number of countries, including those such as Malaysia which have legal systems based on common law, have adopted petroleum sharing agreements as a basic method by which they 'encourage' petroleum exploitation. This paper:explores the major features of petroleum sharing agreements (which are now in use in the Timor Gap, Indonesia and Malaysia), and compares and contrasts those models with a regulatory scheme based on statutory leases with royalty payments (being the regulatory scheme used in Australia, New Zealand, Canada and elsewhere);reviews both the economic and legal consequences of the two regimes, assuming a constant Income Tax System.It concludes that whilst there are certain merits in both the royalty regulatory type regime and a production sharing regime it appears to the writer that on balance the royalty regulatory regime is much more beneficial to the industry than the alternate. This is particularly true given the fact that Australian governments generally should have sufficient confidence in their regulatory skills and Australian technology that it does not feel it necessary to be given a veto power for each and every decision made in respect of petroleum exploration or production.The major deficiencies of a production sharing arrangement are the fact that the risk taker does not obtain legal tide to the product until after it has either passed the point of tanker loading or been sold to some third party, and the concept of 'cost oil'. If the rates of government 'take' is so high that it is more profitable to obtain 'cost oil' for the company than to receive its 'share' under the production sharing agreement, then the petroleum industry as a whole will suffer gross inefficiency in that area.
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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.
Повний текст джерелаАнотація:
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. Lists of critical minerals USA, Australia, EU, Canada are compared. The amount and names of critical minerals vary from region to region and may change over time. An analogue of “critical minerals” was “strategic minerals”, which existed in Ukrainian law until 2016. This term was inherited from the USSR and implies minerals, which are mainly used in the military industry. Following the example of developed countries, the legitimization and application of the concept and list of critical minerals can be a mechanism to stimulate the development of certain areas of geological exploration and mining. For this, it is necessary to determine the list of critical minerals, adapting the existing world advanced methods. Obviously, this requires special research, including marketing studies, but we can preliminarily assume which minerals will make the list and which are candidate minerals. Most likely, the list of critical minerals for Ukraine will differ significantly from the list of strategic minerals. Providing of such list in law would give certain advantages and preferences (in particular tax) to companies that perform geological exploration and mining of listed minerals in Ukraine.
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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.
Повний текст джерелаАнотація:
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, our findings revealed a relative lack of awareness from experts in the mobility industry about the existence of sharing anxiety in users, suggesting additional barriers to adoption. We make suggestions for policy considerations for stakeholders that could mitigate sharing anxiety: promoting dynamic ridepooling products in commercial services, using tax breaks as incentivization; requiring ODT services and operators in jurisdiction to use a standardized, unified interface for users (“single-app”); shared, on-demand transport services likely need longer incubation/pilot periods in order for the sharing behavior to become culturally established. We conclude with a reflection on how COVID-19 has impacted the development of shared mobility and suggest further exploration in policy implementation.
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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.
Повний текст джерелаАнотація:
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 calculations, I contrast the most-to-least privileged, in terms of discretionary time: a person in a dual-earner couple with no children, versus a lone mother. The magnitude of the gap between the discretionary time enjoyed by the best and worst is a measure of temporal injustice. That gap is substantially larger in some countries (such as the US and Australia) than in others (such as Finland and Sweden). Conventional welfare-state interventions – tax and transfer systems, support for child care – contribute pretty similarly to reducing that particular gap across all the countries examined. Differing practices surrounding the dissolution of marriages with children potentially makes a much bigger difference. Differing labour-market policies might make a similarly large difference yet again.
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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.
Повний текст джерелаАнотація:
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 resource rent tax.The purpose of this paper is to analyse some of the recent legislative developments from the viewpoint of a non- resident investing in Australian petroleum projects. Changes in most cases are incorporated in complex legislation, and full and proper consideration of the changes is warranted for taxpayers both to comply with the law and maximise shareholders' financial returns.
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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.
Повний текст джерелаАнотація:
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 affecting their projects. Establishing certainty of the tax regime and how it will apply over the lifetime of a project is crucial to its after-tax economics and is therefore a central piece of the puzzle that must be solved to secure project investment sanction. This is particularly prudent in an era of increased scrutiny by communities and tax authorities globally on multinationals contributing their fair share of taxes wherever they operate. So, how is tax certainty attained from the outset, and protracted disputation mitigated, in an environment where the tax law is constantly evolving? Early engagement with the Australian Taxation Office (ATO) is critical to understanding and assuring how the tax law will be interpreted and administered. This paper discusses: (1) best practice ATO engagement avenues for entities seeking to manage the Australian tax profile of oil and gas projects; (2) how to achieve justified trust and be tax-assured; and (3) the types of ATO products best suited to addressing particularly significant tax considerations confronting oil and gas projects.
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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.
Повний текст джерелаАнотація:
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 rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.
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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.
Повний текст джерелаАнотація:
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 while most recaptures of loggerhead turtles were incidental captures in commercial fishing activities. Migratory behaviour, imprinting and navigation are discussed.
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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.
Повний текст джерелаАнотація:
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 detrended fluctuation analysis of the data in terms of the corresponding exponent in the resulting power law is carried out. Finally, the frequency power spectra of all the time series considered are computed and compared
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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.
Повний текст джерелаАнотація:
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 possible changes to the regime to improve its sustainability and compatibility with the current state of the industry, while ensuring fiscal stability for existing investments. In response to the findings and recommendations of the Callaghan review, Australian Treasury embarked on a consultation process to investigate potential reform options to the PRRT. Government has yet to announce its decision on the way forward. What the future holds for the PRRT and the consequential impact on existing and new or proposed projects remain to be seen pending the Government’s chosen policy direction. This paper covers the following: • a survey of the economic rent theory underpinning the framework of the PRRT regime, including its pros and cons compared with other forms of resource taxation • a review of key recent developments in the administration and interpretation of the PRRT law, and • how the PRRT regime is anticipated to change and the associated repercussions on the after-tax economics and practical compliance for existing and future projects.
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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.
Повний текст джерелаАнотація:
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 Australia para cigarros y cigarrillos. A partir de este ejemplo, se explora el alcance de esas reclamaciones, tal como surge de la relación entre el GATT de 1994 y el ADPIC. Se llega a la conclusión de que las reclamaciones sin infracción han estado disponibles desde siempre en las diferencias relativas a la propiedad intelectual cuando se presentan en el ámbito de concesiones o compromisos individuales; por más que fuera difícil justificarlas. Por otro lado, si un Miembro presentara una reclamación sin infracción en el ámbito del ADPIC mismo, luego del vencimiento de la Decisión Ministerial, un grupo especial podría constatar que ese tipo de reclamación no constituye de todas maneras una vía de acción válida.
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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.
Повний текст джерелаАнотація:
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 within service trust structures, intertwined with personal professional wages, incorporated professional entities, professional distributions and family distributions. Service trust arrangements have become popular for Australian professionals, such as, doctors, accountants, lawyers and engineers due to their tax effectiveness which passed the court’s test in the 1978 case FCT v Phillips. The Australian Taxation Office (ATO) has issued ‘safe harbour’ rules for the operation of service trust arrangements which may provide some, in principle, assistance to Family Law decision making. This paper investigates the Family Law issues with respect to partner distributions where a service trust structure is in place. In this regard, the paper considers the business structuring concepts including the rights and roles of those associated with trusts, particularly the exercising of control. Secondly, the paper reviews the courts decisions with respect to looking through business trust structures with reference to the reasoning expressed in past judgements. Finally, the paper considers the Family Law distribution effects of tangible and intangible assets when professional services are encased within a Philips Trust type structure. This paper should be of interest to those involved, or potentially involved, in Family Law asset distribution. Specifically, legal and professional advisors, such as lawyers, accountants and valuation professionals. The paper’s objective is to assist in clarifying the complex issues of understanding business structures underpinning the transaction based cash flows between entities and their potentially intertwined equity.
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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.
Повний текст джерелаАнотація:
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 concerned with a review of the taxation implications which are likely to arise for those petroleum explorers and potential producers who will hold contracts to explore for and produce petroleum in Area A, and an identification of questions on tax issues which require resolution at an industry and government level. Needless to say not all issues are recognizable at this stage and thus some time will elapse before it is possible to be totally comfortable with the taxation arrangements in a technical sense.This review is accomplished by generally overviewing the Zone of Co-operation Treaty. The reader is then introduced to concepts of the Australian and Indonesian petroleum tax regimes, with explanation as to how those concepts will apply once overlaid by the Taxation Code for Avoidance of Double Taxation. This review raises various tax issues and questions which require resolution during the legislative phase. Perhaps industry will take up some of the questions raised so that when legislation is enacted to incorporate the Taxation Code into Australian tax law, the majority of issues will have been settled.
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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.
Повний текст джерелаАнотація:
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 recurso de la madera aserrada, ha despertado el interés en los productos de madera sólida de estas nuevas plantaciones de Eucalyptus. Hay resistencia a la utilización de la madera solida de Eucalyptus proveniente de plantaciones, principalmente de las industrias procesadoras debido a las dudas sobre la calidad de la madera y la idoneidad de las trozas para el procesamiento. Se requerirán muchas investigaciones para despejar estos temores. Este artículo describe algunos resultados de las investigaciones sobre las propiedades madereras y silvícolas de las plantaciones de Eucalyptus en el sur de Australia, además de las actuales prioridades y actividades de investigación.
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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.
Повний текст джерелаАнотація:
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 chlamydia rates: (i) notification rates (diagnoses per 100,000 population; primary outcome and standard approach in alcohol taxation studies), and (ii) test positivity rates (diagnoses per 100 tests; secondary outcome) among 15–24 and 25–34-year-olds, using interrupted time series analysis. Gender- and age-specific chlamydia trends among those 35 and older were applied as internal control series and gender- and age-specific consumer price index-adjusted per capita income trends were controlled for as independent variables. We hypothesised that the expected negative association between the tax and chlamydia notification rates might be masked due to increasing chlamydia test counts over the observation period (2000 to 2016). We hypothesised that the association between the tax and chlamydia test positivity rates would occur as an immediate level decrease, as a result of a decrease in alcohol consumption, which, in turn, would lead to a decrease in risky sexual behaviour and, hence, chlamydia transmission. None of the gender and age-specific population-based rates indicated a significant immediate or lagged association with the tax. However, we found an immediate decrease in test positivity rates for 25–34-year-old males (27% reduction—equivalent to 11,891 cases prevented post-tax) that remained detectable up to a lag of six months and a decrease at a lag of six months for 15–24-year-old males (31% reduction—equivalent to 16,615 cases prevented) following the tax. For no other gender or age combination did the change in test positivity rates reach significance. This study adds to the evidence base supporting the use of alcohol taxation to reduce health-related harms experienced by young people and offers a novel method for calculating sexually transmitted infection rates for policy evaluation.
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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.
Повний текст джерелаАнотація:
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. This study refutes the myth that hawksbill turtles remain resident at reefs associated with their nesting beaches.