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Publisher: RMIT Publishing   (Total: 398 journals)

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Showing 1 - 200 of 398 Journals sorted alphabetically
40 [degrees] South     Full-text available via subscription   (Followers: 3)
Aboriginal and Islander Health Worker J.     Full-text available via subscription   (Followers: 14)
Aboriginal Child at School     Full-text available via subscription   (Followers: 5)
About Performance     Full-text available via subscription   (Followers: 12)
Access     Full-text available via subscription   (Followers: 26)
ACCESS: Critical Perspectives on Communication, Cultural & Policy Studies     Full-text available via subscription   (Followers: 10)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 17)
ACORN : The J. of Perioperative Nursing in Australia     Full-text available via subscription   (Followers: 18, SJR: 0.198, CiteScore: 0)
Adelaide Law Review     Full-text available via subscription   (Followers: 23, SJR: 0.122, CiteScore: 0)
Advocate: Newsletter of the National Tertiary Education Union     Full-text available via subscription   (Followers: 1)
Agenda: A J. of Policy Analysis and Reform     Full-text available via subscription   (Followers: 1)
Agora     Full-text available via subscription   (Followers: 4)
Agricultural Commodities     Full-text available via subscription   (SJR: 0.123, CiteScore: 0)
Agricultural Science     Full-text available via subscription   (Followers: 2)
AIMA Bulletin     Full-text available via subscription   (Followers: 4)
AJP : The Australian J. of Pharmacy     Full-text available via subscription   (Followers: 10, SJR: 0.142, CiteScore: 0)
Analysis     Full-text available via subscription   (Followers: 3)
Ancient History : Resources for Teachers     Full-text available via subscription   (Followers: 6)
Anglican Historical Society J.     Full-text available via subscription   (Followers: 3)
Annals of the Royal Australasian College of Dental Surgeons     Full-text available via subscription   (Followers: 4)
ANZSLA Commentator, The     Full-text available via subscription   (Followers: 4)
Appita J.: J. of the Technical Association of the Australian and New Zealand Pulp and Paper Industry     Full-text available via subscription   (Followers: 14, SJR: 0.168, CiteScore: 0)
AQ - Australian Quarterly     Full-text available via subscription  
Arena J.     Full-text available via subscription   (Followers: 1)
Around the Globe     Full-text available via subscription   (Followers: 1)
Art + Law     Full-text available via subscription   (Followers: 12)
Art Monthly Australia     Full-text available via subscription   (Followers: 10)
Artefact : the journal of the Archaeological and Anthropological Society of Victoria     Full-text available via subscription   (Followers: 3)
Artlink     Full-text available via subscription   (Followers: 5)
Asia Pacific J. of Clinical Nutrition     Full-text available via subscription   (Followers: 10, SJR: 0.697, CiteScore: 2)
Asia Pacific J. of Health Management     Full-text available via subscription   (Followers: 4)
Aurora J.     Full-text available via subscription  
Australasian Biotechnology     Full-text available via subscription   (Followers: 1, SJR: 0.1, CiteScore: 0)
Australasian Catholic Record, The     Full-text available via subscription   (Followers: 5)
Australasian Drama Studies     Full-text available via subscription   (Followers: 1)
Australasian Epidemiologist     Full-text available via subscription  
Australasian Historical Archaeology     Full-text available via subscription   (Followers: 7, SJR: 0.212, CiteScore: 0)
Australasian J. of Early Childhood     Full-text available via subscription   (Followers: 5, SJR: 0.535, CiteScore: 1)
Australasian J. of Gifted Education     Full-text available via subscription   (Followers: 6, SJR: 0.123, CiteScore: 0)
Australasian J. of Human Security     Full-text available via subscription   (Followers: 1, SJR: 0.144, CiteScore: 0)
Australasian J. of Irish Studies, The     Full-text available via subscription   (Followers: 8)
Australasian J. of Regional Studies, The     Full-text available via subscription   (Followers: 1, SJR: 0.118, CiteScore: 0)
Australasian Law Management J.     Full-text available via subscription   (Followers: 7)
Australasian Leisure Management     Full-text available via subscription   (Followers: 1)
Australasian Musculoskeletal Medicine     Full-text available via subscription   (Followers: 3)
Australasian Music Research     Full-text available via subscription   (Followers: 4)
Australasian Parks and Leisure     Full-text available via subscription   (Followers: 2)
Australasian Plant Conservation: J. of the Australian Network for Plant Conservation     Full-text available via subscription   (Followers: 4)
Australasian Policing     Full-text available via subscription   (Followers: 6)
Australasian Public Libraries and Information Services     Full-text available via subscription   (Followers: 33)
Australasian Review of African Studies, The     Full-text available via subscription   (Followers: 2)
Australian Aboriginal Studies     Full-text available via subscription   (Followers: 10, SJR: 0.13, CiteScore: 0)
Australian Advanced Aesthetics     Full-text available via subscription   (Followers: 4)
Australian Ageing Agenda     Full-text available via subscription   (Followers: 6)
Australian and Aotearoa New Zealand Psychodrama Association J.     Full-text available via subscription  
Australian and New Zealand Continence J.     Full-text available via subscription   (Followers: 3)
Australian and New Zealand Sports Law J.     Full-text available via subscription   (Followers: 9)
Australian Art Education     Full-text available via subscription   (Followers: 7)
Australian Bookseller & Publisher     Full-text available via subscription   (Followers: 1)
Australian Bulletin of Labour     Full-text available via subscription   (Followers: 2)
Australian Canegrower     Full-text available via subscription   (Followers: 2)
Australian Coeliac     Full-text available via subscription   (Followers: 1)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Educational and Developmental Psychologist, The     Full-text available via subscription   (Followers: 8, SJR: 0.146, CiteScore: 0)
Australian Family Physician     Full-text available via subscription   (Followers: 3, SJR: 0.317, CiteScore: 1)
Australian Field Ornithology     Full-text available via subscription   (Followers: 4, SJR: 0.209, CiteScore: 0)
Australian Forest Grower     Full-text available via subscription   (Followers: 4)
Australian Grain     Full-text available via subscription   (Followers: 2)
Australian Holstein J.     Full-text available via subscription   (Followers: 1)
Australian Humanist, The     Full-text available via subscription   (Followers: 4)
Australian Indigenous Law Review     Full-text available via subscription   (Followers: 22)
Australian Intl. Law J.     Full-text available via subscription   (Followers: 23)
Australian J. of Acupuncture and Chinese Medicine     Full-text available via subscription   (Followers: 3, SJR: 0.116, CiteScore: 0)
Australian J. of Adult Learning     Full-text available via subscription   (Followers: 16, SJR: 0.297, CiteScore: 0)
Australian J. of Advanced Nursing     Full-text available via subscription   (Followers: 14, SJR: 0.299, CiteScore: 1)
Australian J. of Asian Law     Full-text available via subscription   (Followers: 4)
Australian J. of Cancer Nursing     Full-text available via subscription   (Followers: 8)
Australian J. of Civil Engineering     Full-text available via subscription   (Followers: 5, SJR: 0.158, CiteScore: 0)
Australian J. of Dyslexia and Learning Difficulties     Full-text available via subscription   (Followers: 8, SJR: 0.1, CiteScore: 0)
Australian J. of Emergency Management     Full-text available via subscription   (Followers: 17, SJR: 0.354, CiteScore: 0)
Australian J. of French Studies     Full-text available via subscription   (Followers: 7, SJR: 0.123, CiteScore: 0)
Australian J. of Herbal Medicine     Full-text available via subscription   (Followers: 4)
Australian J. of Language and Literacy, The     Full-text available via subscription   (Followers: 3, SJR: 0.282, CiteScore: 1)
Australian J. of Legal History     Full-text available via subscription   (Followers: 15)
Australian J. of Mechanical Engineering     Full-text available via subscription   (Followers: 4, SJR: 0.119, CiteScore: 0)
Australian J. of Medical Science     Full-text available via subscription   (Followers: 1)
Australian J. of Multi-Disciplinary Engineering     Full-text available via subscription   (Followers: 2)
Australian J. of Music Education     Full-text available via subscription   (Followers: 4)
Australian J. of Music Therapy     Full-text available via subscription   (Followers: 9, SJR: 0.549, CiteScore: 1)
Australian J. of Parapsychology     Full-text available via subscription   (Followers: 2, SJR: 0.511, CiteScore: 0)
Australian J. of Social Issues     Full-text available via subscription   (Followers: 5, SJR: 0.399, CiteScore: 1)
Australian J. of Structural Engineering     Full-text available via subscription   (Followers: 7, SJR: 0.281, CiteScore: 1)
Australian J. of Water Resources     Full-text available via subscription   (Followers: 5, SJR: 0.156, CiteScore: 0)
Australian J. on Volunteering     Full-text available via subscription   (Followers: 2)
Australian J.ism Review     Full-text available via subscription   (Followers: 8)
Australian Life Scientist     Full-text available via subscription   (Followers: 2)
Australian Literary Studies     Full-text available via subscription   (Followers: 5)
Australian Mathematics Teacher, The     Full-text available via subscription   (Followers: 6)
Australian Nursing J. : ANJ     Full-text available via subscription   (Followers: 6)
Australian Orthoptic J.     Full-text available via subscription  
Australian Primary Mathematics Classroom     Full-text available via subscription   (Followers: 4)
Australian Screen Education Online     Full-text available via subscription   (Followers: 2)
Australian Senior Mathematics J.     Full-text available via subscription   (Followers: 1)
Australian Sugarcane     Full-text available via subscription  
Australian TAFE Teacher     Full-text available via subscription   (Followers: 4)
Australian Tax Forum     Full-text available via subscription   (Followers: 3)
Australian Universities' Review, The     Full-text available via subscription   (Followers: 4)
Australian Voice     Full-text available via subscription   (Followers: 6)
Bar News: The J. of the NSW Bar Association     Full-text available via subscription   (Followers: 6)
Bioethics Research Notes     Full-text available via subscription   (Followers: 14)
BOCSAR NSW Alcohol Studies Bulletins     Full-text available via subscription   (Followers: 4)
Bookseller + Publisher Magazine     Full-text available via subscription   (Followers: 5)
Breastfeeding Review     Full-text available via subscription   (Followers: 18, SJR: 0.183, CiteScore: 0)
British Review of New Zealand Studies     Full-text available via subscription   (Followers: 4)
Brolga: An Australian J. about Dance     Full-text available via subscription   (Followers: 1)
Cancer Forum     Full-text available via subscription   (SJR: 0.115, CiteScore: 0)
Cardiovascular Medicine in General Practice     Full-text available via subscription   (Followers: 7)
Chain Reaction     Full-text available via subscription  
Childrenz Issues: J. of the Children's Issues Centre     Full-text available via subscription  
Chiropractic J. of Australia     Full-text available via subscription   (SJR: 0.111, CiteScore: 0)
Chisholm Health Ethics Bulletin     Full-text available via subscription   (Followers: 1)
Church Heritage     Full-text available via subscription   (Followers: 4)
Commercial Law Quarterly: The J. of the Commercial Law Association of Australia     Full-text available via subscription   (Followers: 5)
Communicable Diseases Intelligence Quarterly Report     Full-text available via subscription   (Followers: 2, SJR: 0.563, CiteScore: 1)
Communication, Politics & Culture     Open Access   (Followers: 13)
Communities, Children and Families Australia     Full-text available via subscription   (Followers: 2)
Connect     Full-text available via subscription   (Followers: 2)
Contemporary PNG Studies     Full-text available via subscription  
Context: J. of Music Research     Full-text available via subscription   (Followers: 8)
Corporate Governance Law Review, The     Full-text available via subscription   (Followers: 7)
Creative Approaches to Research     Full-text available via subscription   (Followers: 13)
Critical Care and Resuscitation     Full-text available via subscription   (Followers: 20, SJR: 1.032, CiteScore: 1)
Cultural Studies Review     Full-text available via subscription   (Followers: 15)
Culture Scope     Full-text available via subscription   (Followers: 4)
Current Issues in Criminal Justice     Full-text available via subscription   (Followers: 11)
Dance Forum     Full-text available via subscription   (Followers: 3)
DANZ Quarterly: New Zealand Dance     Full-text available via subscription   (Followers: 3)
Day Surgery Australia     Full-text available via subscription   (Followers: 2)
Deakin Law Review     Full-text available via subscription   (Followers: 15)
Developing Practice : The Child, Youth and Family Work J.     Full-text available via subscription   (Followers: 19)
Early Days: J. of the Royal Western Australian Historical Society     Full-text available via subscription  
Early Education     Full-text available via subscription   (Followers: 8)
EarthSong J.: Perspectives in Ecology, Spirituality and Education     Full-text available via subscription   (Followers: 1)
East Asian Archives of Psychiatry     Full-text available via subscription   (Followers: 3, SJR: 0.36, CiteScore: 1)
Educare News: The National Newspaper for All Non-government Schools     Full-text available via subscription  
Educating Young Children: Learning and Teaching in the Early Childhood Years     Full-text available via subscription   (Followers: 20)
Education in Rural Australia     Full-text available via subscription   (Followers: 1)
Education, Research and Perspectives     Full-text available via subscription   (Followers: 11)
Educational Research J.     Full-text available via subscription   (Followers: 18)
Electronic J. of Radical Organisation Theory     Full-text available via subscription   (Followers: 3)
Employment Relations Record     Full-text available via subscription   (Followers: 2)
English in Aotearoa     Full-text available via subscription   (Followers: 2)
English in Australia     Full-text available via subscription   (Followers: 2, SJR: 0.18, CiteScore: 0)
Essays in French Literature and Culture     Full-text available via subscription   (Followers: 7)
Ethos: Official Publication of the Law Society of the Australian Capital Territory     Full-text available via subscription   (Followers: 5)
Eureka Street     Full-text available via subscription   (Followers: 5)
Extempore     Full-text available via subscription  
Family Matters     Full-text available via subscription   (Followers: 10, SJR: 0.228, CiteScore: 1)
Fijian Studies: A J. of Contemporary Fiji     Full-text available via subscription   (Followers: 1)
Focus on Health Professional Education : A Multi-disciplinary J.     Full-text available via subscription   (Followers: 7)
Food New Zealand     Full-text available via subscription   (Followers: 4)
Fourth World J.     Full-text available via subscription   (Followers: 1)
Frontline     Full-text available via subscription   (Followers: 18)
Future Times     Full-text available via subscription   (Followers: 2)
Gambling Research: J. of the National Association for Gambling Studies (Australia)     Full-text available via subscription   (Followers: 5)
Gay and Lesbian Law J.     Full-text available via subscription   (Followers: 2)
Gender Impact Assessment     Full-text available via subscription   (Followers: 1)
Geographical Education     Full-text available via subscription   (Followers: 2)
Geriatric Medicine in General Practice     Full-text available via subscription   (Followers: 8)
Gestalt J. of Australia and New Zealand     Full-text available via subscription   (Followers: 2, SJR: 0.1, CiteScore: 0)
Globe, The     Full-text available via subscription   (Followers: 3)
Government News     Full-text available via subscription   (Followers: 2)
Great Circle: J. of the Australian Association for Maritime History, The     Full-text available via subscription   (Followers: 7)
Grief Matters : The Australian J. of Grief and Bereavement     Full-text available via subscription   (Followers: 10)
He Puna Korero: J. of Maori and Pacific Development     Full-text available via subscription   (Followers: 4)
Headmark     Full-text available via subscription   (Followers: 2)
Health Inform     Full-text available via subscription  
Health Issues     Full-text available via subscription   (Followers: 2)
Health Promotion J. of Australia : Official J. of Australian Association of Health Promotion Professionals     Full-text available via subscription   (Followers: 8, SJR: 0.531, CiteScore: 1)
Health Voices     Full-text available via subscription  
Heritage Matters : The Magazine for New Zealanders Restoring, Preserving and Enjoying Our Heritage     Full-text available via subscription   (Followers: 2)
High Court Quarterly Review, The     Full-text available via subscription   (Followers: 3)
History of Economics Review     Full-text available via subscription   (Followers: 9)
HIV Australia     Full-text available via subscription   (Followers: 3)
HLA News     Full-text available via subscription   (Followers: 3, SJR: 0.438, CiteScore: 1)
Hong Kong J. of Emergency Medicine     Full-text available via subscription   (Followers: 4, SJR: 0.19, CiteScore: 0)
Idiom     Full-text available via subscription   (Followers: 1)
Impact     Full-text available via subscription   (Followers: 1)
InCite     Full-text available via subscription   (Followers: 18)
Indigenous Law Bulletin     Full-text available via subscription   (Followers: 19)
InPsych : The Bulletin of the Australian Psychological Society Ltd     Full-text available via subscription   (Followers: 2)
Inside Film: If     Full-text available via subscription   (Followers: 6)
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Instyle     Full-text available via subscription   (SJR: 0.116, CiteScore: 0)
Intellectual Disability Australasia     Full-text available via subscription   (Followers: 8)
Interaction     Full-text available via subscription   (Followers: 3)
Intl. Employment Relations Review     Full-text available via subscription   (Followers: 2)
Intl. J. of Disability Management Research     Full-text available via subscription   (Followers: 2)
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Journal Cover
Australian Tax Forum
Number of Followers: 3  
 
  Full-text available via subscription Subscription journal
ISSN (Print) 0812-695X
Published by RMIT Publishing Homepage  [398 journals]
  • Volume 33 Issue 3 - Tax agents providing trust deeds and/or advising about
           trusts: Unauthorised legal practice'
    • Abstract: Glover, John
      Federal and state laws appear to be inconsistent on whether non lawyer tax agents can advise clients about trusts or supply clients with trust deeds. Trust related tax agent services are both authorised and prohibited. Federal laws allow tax agents to advise and represent clients in connection with tax liabilities. Broad and narrow formulations of state law proscribe the same activity when it amounts to legal practice. The nature of tax agent practices is examined. Consumer protection rationales of relevant statutes are explored together with the need to avoid fraudulent and abusive conduct. The supply of trust deeds and related advice is analysed and seen to be more than merely incidental to the supply of authorised tax services. In consequence, many of the tax agents who supply trust deeds and related advice are suggested to be engaged in unauthorised legal practice.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - What use is a private ruling'
    • Abstract: Seiden, Rashelle; Russell, Tim
      Australian tax legislation has provided a system of private rulings that are binding on the Commissioner of Taxation since 1992. This system has been modified and expanded over the ensuing years. The purpose of introducing the system of binding rulings was to promote certainty as part of a broader movement in taxation administration towards self-assessment. This article considers whether that goal has been achieved, or ever was achievable as a practical matter, in a variety of administrative and procedural scenarios. The conclusion is reached that a private ruling will have utility for a taxpayer only where a scheme is particularised with sufficient clarity such that it prevents the Commissioner from ruling on a different scheme and is the same scheme that the taxpayer, in fact, implements.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - The Commissioner's obligation to make compensating
           adjustments for income tax and GST in Australia and New Zealand
    • Abstract: Datt, Kalmen; Keating, Mark
      Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.

      The Commissioner in Australia may, if he believes it is fair and reasonable to do so, make a compensating adjustment in favour of a party adversely affected by a GAAR determination to ensure income tax or GST is not levied twice on the same income or transaction. In NZ, the Commissioner is directed to ensure there is no double taxation for income tax purposes. With GST the legislation is silent.

      It is the differences in approach between Australia and NZ that is the subject matter of this article. The authors conclude that the Australian regime although not free of difficulties does not present the same problems as does the NZ regime. In Australia the Commissioner must consider making a compensating adjustment and in exercising his discretion, may not use this discretion to impose a penalty on the disadvantaged taxpayer. In NZ, even though the legislation imposes an obligation of the Commissioner to make a compensating adjustment to avoid double taxation, it seems the courts have been reluctant to enforce this obligation. The authors suggest that even though the NZ GST legislation is silent on this point, the obligations of the Commissioner are the same as for income tax. In reaching these conclusions the authors consider the many problems arising in both countries with the right of taxpayers not to be double taxed after GAAR.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - Superannuation guarantee contributions as a tax: The
           case for reincarnation over reform
    • Abstract: Anderson, Helen; Hardy, Tess
      The superannuation guarantee charge, which aims to ensure that employers pay compulsory superannuation for their employees, is collected as a tax. This method of collection has advantages because it covers a range of workplaces and types of businesses, including where the workers are outside of the conventional notion of employment. However, despite this, unpaid superannuation guarantee obligations remain a significant concern for government, superannuation funds, trade unions and workers themselves. Attempts to improve recovery - both legislative and procedural - have arguably been tinkering around the edges of a fundamentally misconceptualised scheme. This article suggests an alternative approach which utilises the collection mechanisms of the Fair Work Act 2009 (Cth) and the worker‑focused Fair Work Ombudsman as the primary agency overseeing superannuation collection. This would see superannuation recast as "deferred wages", recoverable in the same way as other employee entitlements. While a further referral of powers from the states to the federal government would be required - or perhaps a constitutional amendment - the article argues that reincarnating the superannuation guarantee in this way could significantly improve recovery for the benefit of workers.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - Tax deductibility of philanthropic donations: Reform
           of the specific listing provisions in Australia
    • Abstract: Martin, Fiona
      There are currently 190 not‑for‑profits (NFPs) and other entities that are eligible for tax deductible donations through a system that specifically names them in the income tax legislation. These entities are referred to as deductible gift recipients (DGRs). The approach of naming them in legislation, when they don't fit within an existing DGR category, has been criticised as being highly politicised and ad hoc. This article provides an in‑depth analysis of the system of specific listing DGRs through the use of four case studies to demonstrate the criticisms that have been raised by scholars and representatives of the NFP sector. It presents arguments that support many of these criticisms, although conceding that the system should not be completely abandoned. It concludes with suggestions as to how this system can be improved.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - Failing to see the wood for the trees': A critical
           analysis of Australia's tax provisions for land and forest conservation
    • Abstract: Guglyuvatyy, Evgeny
      This article provides an overview of tax measures related to land and forest conservation in Australia. The article examines tax incentives for conservation currently offered in Australia, compares them with similar mechanisms and regulations in Canada, examines their effectiveness or otherwise, and draws conclusions about potential reforms that should be considered to support Australia's land and forest conservation. The article demonstrates that current tax mechanisms can be improved subject to several substantial developments, including modification of tax deductions and, more generally, advancement of the taxation regime that affects conservation.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - Index
    • PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - On the meaning of "tax"
    • Abstract: Bowler-Smith, Mark; Ostik, Huigenia
      Common-law jurisprudence characterises a tax as a compulsory payment imposed by a public body for a public purpose under the authority of the legislature. While useful in many situations - and despite judicial statements that a tax is not a penalty, fine or user charge - this understanding of a tax fails to make clear how some other transactions should be classified. This is arguably because certain elements of the common-law characterisation are lexically inappropriate, logically redundant and inconsistent with extant decisions. This article proposes an alternative. It argues that a tax is a compulsory transfer of value imposed primarily for a redistributive purpose. This definition is purposive (it lends insight into the appropriate aims of taxation), universal (the focus on redistribution distinguishes taxes from other payments to government) and practicable (it promotes fiscal transparency and clarifies the actual financial contribution each and every natural and legal person makes to the public finances).

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 3 - Sugar taxes viewed through the lens of the New Zealand
           treasury living standards framework
    • Abstract: Marriott, Lisa
      The sugar tax debate is showing no sign of weakening. There are two opposing views, which are perhaps best represented by the ideologies of the health profession and the food and beverage industry. The former strongly advocates in favour of a sugar tax using population health to support their position. The latter uses individual choice and paternalism to argue against implementation of sugar taxes.

      This study examines a related component of the sugar tax problem, which is how we evaluate such a tax. An alternative theoretical framework, the New Zealand Treasury Living Standards Framework, which has a corrective rather than a revenue generation objective, is used to assess the sugar tax for consideration of a different, perhaps more relevant, criteria for tax.

      The study concludes that there is value in using alternative frameworks when evaluating non-traditional taxes. A framework that facilitates inclusion of a wide range of wellbeing measures is particularly relevant for a tax that has multiple objectives. However, the traditional tax policy criteria remain a valuable component of the tax policy evaluation toolkit.

      PubDate: Wed, 24 Oct 2018 19:59:01 GMT
       
  • Volume 33 Issue 2 - Extending the tax expenditure concept in Australia
    • Abstract: Burton, Mark
      A tax expenditure is a departure from a defined benchmark taxation system. For the purposes of this article, the definition of the benchmark taxation system adopted by the Australian Treasury is accepted. This article therefore focuses on the basis for identifying departures from that benchmark. It is argued that the Australian Treasury has adopted a narrow basis for identifying departures from its benchmark by focusing upon the form in which tax expenditures arise. The author argues that this concentration upon the form of tax expenditures is inconsistent with the substance orientation of the tax expenditure literature. From this standpoint, it is argued that Australian tax expenditure reporting should recognize a broader range of departures from the benchmark taxation system.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - The fiscal impact of the trans-Tasman travel
           arrangement: Have the costs become too high'
    • Abstract: Smith, Andrew MC
      The trans‑Tasman travel arrangement (TTTA) allows Australian and New Zealand citizens to work and live in each other's country with minimal restriction and is seen as being a key part of the closer economic relations (CER) agreement between the two countries.

      The TTTA effectively underwent a significant change when a new social security agreement (SSA) was negotiated with Australia in early 2001 along with a number of domestic law changes to Australian social security and immigration rules applying to New Zealand migrants. While the basic principle of allowing New Zealand citizens the right to work and live in Australia with minimal restriction remains, migrants after February 2001 are no longer treated as permanent residents of Australia and are ineligible for a wide range of social assistance irrespective of the time they are resident in Australia. Additionally, they have limited scope to secure permanent residence or Australian citizenship despite recent changes in 2016.

      This article examines the costs to both Australia and New Zealand arising from these changes made in 2001. It is argued that New Zealand now has increased fiscal risks arising from migration under the TTTA whether arising from the SSA or not, while Australia faces social costs from an increasing number of New Zealand migrants who are effectively "second class" citizens. Potential solutions to address some of the current problems are also identified.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - Motivations for tax compliance: The case of small
           business taxpayers in New Zealand
    • Abstract: Tan, Lin Mei; Braithwaite, Valerie
      This study investigates small business taxpayers' psychological and social disposition towards taxation based on the motivational postures framework. Our findings show that small business taxpayers can adopt more than one posture towards taxpaying. Sometimes they cooperate and sometimes they defy, depending on the circumstances. In general, the perception of an authority's trustworthiness and fairness helps to close the perceived social distance between taxpayers and the authority. Resistant defiance is about grievance over the way an authority carries out its duties and could be reduced by treating people fairly, fostering trust and improving tax knowledge. Game playing and disengagement postures indicate that people are questioning why an authority exists. This deeper form of defiance is not easily managed. The results support the call for authorities to deal with taxpayers in a fair, respectful and trustworthy manner before deep defiance sets in.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - Analysis of intellectual property tax planning
           strategies of multinationals and the impact of the BEPS project
    • Abstract: Gupta, Ranjana
      This article investigates the complex group structures and intangible/intellectual property risk allocation techniques and arrangements used by multinational enterprises (MNEs) to adjust or defer their tax liability. Multinational enterprises' tax planning in relation to cross-border transactions and risk allocation practices have been evaluated in light of the Organisation for Economic Co-operation and Development (OECD)'s recent development and implementation of the base erosion and profit shifting (BEPS) 15-point action plan (BEPS action plan). Specifically, actions 8-10 which focus on aligning transfer pricing outcomes with value creation.

      To determine how MNEs follow commercial principles to adjust tax liability through intangible asset grouping structures and risk allocation techniques, recent European Commission investigations relating to Starbucks, Amazon and McDonald's were analysed.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - Returning income taxation revenue to the states: Back
           to the future
    • Abstract: Pinto, Dale; Evans, Michelle
      This article examines the merits of taxation reform to return income taxation revenues in whole or part to the states. In 2016, the Australian Prime Minister, the Honourable Malcolm Turnbull MP, proposed an income taxation sharing arrangement between the Commonwealth and the states which would allow the states to levy a proportion of income taxation. This proposal was rejected by all Australian states (with the exception of Western Australia) at the Council of Australian Government (COAG) meeting in April 2016. However, once again, the issue has become relevant amid renewed calls for a more equitable sharing of Commonwealth goods and services tax (GST) revenue between the states. Indeed, the inequitable redistribution of GST revenue has contributed to renewed calls for states like Western Australia to secede from the Australian federation. Additionally, together with the continued deterioration of state revenue bases, the authors argue that the issue of restoring income taxation powers to the states is worthy of reconsideration and has a number of benefits in terms of subsidiarity. These include increasing state financial autonomy, and providing for a more stable, simple and predictable state budget framework that would result from a known revenue stream.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - Petroleum Resource Rent Tax Review 2017: Split
           priorities found in public submissions
    • Abstract: Kraal, Diane
      Falling revenues led to the Turnbull Government review of the petroleum resource rent tax (PRRT) and related resource taxes. This research draws on data from public submissions to the review and enquires into the central concerns of industry and community submitters. The research framework of grounded theory has been selected as appropriate to the research aims of discovering the drivers around certain observed (social) phenomena and building a new and substantive theory/s in explanation. Findings show the petroleum industry has closed ranks around "no change", while regional shire councils want PRRT revenue placed in a future fund. A coterie of trade unions, social justice groups and individuals pressed for the re-introduction of Commonwealth royalties for offshore gas projects that are currently only subject to the PRRT. Theories grounded in the data are presented to explain the impasse found in the submissions. This article is significant for its insights into the first government review of petroleum taxation since the 1980s.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 2 - What's in it for me' The potential for managerial
           benefits to improve tax compliance
    • Abstract: Faridy, Nahida; Freudenberg, Brett; Sarker, Tapan
      A value-added tax (VAT) may induce businesses to make a clear decision as to operating outside the formal economy, with the VAT seen as a real cost. It is suggested that small and medium enterprises (SMEs) are more likely to contribute to the cash economy, so it is important to have a greater understanding of the factors that may make SMEs more tax compliant, especially with VAT. Potential motivators for complying with a VAT are the managerial benefits that arise from keeping tax records.

      This article reports the findings from a survey of 240 SMEs in a developing country, with the findings suggesting that for non-compliant taxpayers, being aware of the potential managerial benefits from complying with VAT appears to be more persuasive than the imposition of penalties. In this way, compliance may be improved if taxpayers see "what's in it for me" in terms of complying with a country's VAT system.

      PubDate: Wed, 17 Oct 2018 16:11:47 GMT
       
  • Volume 33 Issue 1 - Tax treaties and the international allocation of
           production: The welfare consequences of tax credits
    • Abstract: Hashimzade, Nigar; Myles, Gareth D
      The international taxation of profit is regulated by numerous tax treaties that describe the treatment of cross border flows. A common feature of these treaties is tax credits for multinationals when they repatriate profit. The tax credits eliminate the double taxation of profit and the disincentive this causes for overseas investment and distribution of profit to home shareholders. The article investigates the welfare impact of tax credits. The impacts of the tax credit operate through two channels: an efficiency channel that increases the tax base and a distributional channel that allocates the tax base between countries. The distributional effect works against the residence country so it will generally suffer a welfare loss unless source countries react to the tax credit by cutting tax rates.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - Dividend imputation: a critical review of the future
           of the system
    • Abstract: McLaren, John; Cormick, Rhys
      A full dividend imputation system for the taxation of companies and shareholders in Australia is only used by two OECD member countries: namely, Australia and New Zealand. A variety of models for the taxation of companies and shareholders are used by other countries to address: the distortions that are caused when determining the dividend to be paid to the shareholders; the way in which the company is financed either by debt or equity; the ability to attract foreign investors; and the decision to operate in foreign markets. This article critically examines the Australian dividend imputation system and its impact on domestic companies in terms of financing options and dividend policy, especially when attracting investment from superannuation (retirement) funds. It is suggested that the dividend imputation system creates a number of distortions and it is contended that a dividend deduction model of corporate-shareholder integration would be the preferred model in Australia. This method will allow for integration of corporate-shareholder taxation while maintaining the concessional tax environment for superannuation funds and eliminating some current distortions.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - Australia's company tax: Options for fiscally
           sustainable reform
    • Abstract: Ingles, David; Stewart, Miranda
      The Australian Government proposes to reduce the company tax rate from 30 to 25%. However, there are widespread concerns that the fiscal cost is not affordable. This article considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non neutralities in the corporate tax system in an international context. The authors examine the case for abolition of dividend imputation in favour of a lower headline company tax rate and consider the spectrum of reform options for the corporate tax base, which ranges from the cash flow tax and allowance for corporate equity or capital to a comprehensive business income tax which would eliminate interest deductibility. These measures (which could co exist in a hybrid system) might be accompanied by discounts on dividend and interest income at the personal level, in replacement of dividend imputation.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - International spillovers from proposed US tax reforms
    • Abstract: Dharmapala, Dhammika
      This article provides an overview of recent proposals for reform of the US tax system, focusing on the potential implications for the rest of the world if these proposals were to be enacted. The most widely discussed recent proposal is related to an idea the destination-based cash flow tax (DBCFT) that has been prominent in academic discussions of business tax reform. While it has many important virtues in terms of promoting economic efficiency, its political appeal is more likely to be due to specific features of Congressional budget rules and to misconceptions among politicians about the trade effects of foreign countries' VAT border adjustments. This article discusses the international spillovers that this and related proposals would create, involving profit shifting into the US and changes to the location of economic activity. The article also presents a critical evaluation of these proposals from the standpoint of widely accepted principles of tax policy, and draws some lessons from the US debate that may be relevant for other countries contemplating company tax reform. An important general theme of this discussion is that business taxation helps shape households' tax planning opportunities, and thereby constrains the types of personal taxes that can be imposed. The future of the company tax, both in the US and elsewhere, is thus inextricably linked to the future of income taxation more generally.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - The unconvincing case for 25%
    • Abstract: Cooper, Graeme
      This article examines several elements of the case currently being advanced for reducing Australia's corporate tax rate to 25%. In essence, the proposal is for an immediate, certain and widely dispersed revenue loss wagered in the hope of triggering a contingent and deferred response from a narrow target. The article revisits the history of this proposal and the development of the argument in the last two decades. It then queries some impressions embedded in the current debate that the proposal is for a tax cut, that a 30% rate on commercial profit is actually paid (or meant to be paid) by most companies, that the imputation system will negate much of the cost of the lost revenue and that most foreign investors will benefit from a reduced corporate rate. The article concludes that, while the proposal may be sensible for other reasons, the case currently being made is unconvincing.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - Modelling Australian corporate tax reforms
    • Abstract: Murphy, Chris
      As a small open economy, Australia can expect that foreign investors will add our corporate tax burden to the minimum rate of return that they require to invest here, rather than absorb it. This discourages foreign investment and leaves local labour to bear the final burden of local corporate tax, discouraging labour supply. This double disincentive effect led Gordon to recommend against applying corporate tax in a small open economy. More recently, Auerbach et al have argued that international profit shifting has added to the case against corporate tax in its current form. Australia further undermines the efficiency of corporate tax as a revenue raiser by returning a substantial portion of the revenue through a dividend imputation system that Fuest and Huber show is undesirable for small open economies. At the same time, Boadway and Bruce show that corporate tax can be efficiently applied to the returns from immobile assets such as land, minerals and local market power, leading to calls to narrow the corporate tax base to only capture such economic rents. Using economy wide modelling, this article quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions. The already substantial benefits of these business tax reforms have increased as a result of the US business tax changes under the recently passed 2017 Tax Cuts and Jobs Act.

      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - What shall we do with company tax'
    • Abstract: Stewart, Miranda
      PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - Appendix
    • PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
  • Volume 33 Issue 1 - Index
    • PubDate: Tue, 17 Apr 2018 14:26:54 GMT
       
 
 
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