At The Extremes of a Good Tax Policy Process

Publication date: 20 Jul 06

Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol. 11 no. 2 June 2005

Pages: pp.250-276

Abstract:
The Australian processes for tax policy and implementation are compared and contrasted with those operating in New Zealand under the Generic Tax Policy Process. Insights into the efficacy of the developing Australian tax policy processes are critically examined by the authors.

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Author profiles:
Brett Bondfield CTA
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney.
Current at 01 July 2011
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Author Photo - Michael Dirkis CTA
Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010.
Current at 29 October 2012
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