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Australian Tax Forum is a prestigious quarterly journal with the objective of providing discussion on issues in tax policy, law and reform amongst tax professionals.

It is an essential reference source for understanding and contributing to the development of taxation systems worldwide. Australian Tax Forum is aimed at those who want to influence the future development of tax policy. It is an important journal for tax policy makers, academics and libraries.

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Articles from the current issue:

  • e-filing and compliance risk: Evidence from Australian personal income tax deductions

    shopping_cart Add to cart 01 Oct 2016

    Two major advances in personal income tax administration over recent decades are the pre-filling of tax returns and the electronic lodgement of those returns. However, pre-filling has been largely restricted to income and information reported in previous years, not current year costs incurred in generating taxable income (or deductions). This has not constrained national revenue bodies from putting in place incentives for greater take-up of e-filing as in the case of Australia where with electronically filed personal tax returns, the ATO has a general commitment to make any refunds in 12 days or less while with paper returns, it is 50 days. What has not been adequately investigated is whether incentivising e-filing by self-preparers, at a time when pre-filling is focussed mostly on income with less on deductions, poses a potential compliance risk.

  • SMEs tax compliance: A matter of trust?

    shopping_cart Add to cart 01 Oct 2016

    The “slippery slope framework”1 suggests there are two main determinants of tax compliance: trust in tax authorities and the power of tax authorities. This study draws on this framework to investigate empirically the effect of trust in tax authority and the power of tax authority on taxpayers’ compliance behaviour in New Zealand. In addition, the study also proposes to examine the effects of trust dimensions (trustworthiness, trust propensity and fairness).

  • The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners’ perspective

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    This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to comply with tax obligations (including tax planning). The survey was also designed to identify the possible managerial benefits that business taxpayers may derive from their relationship with a tax practitioner. This article focuses only on the first objective of the survey.

  • Clash of the deeming provisions: pre-CGT concessions, tax consolidation and policy in the Federal Court

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    The Federal Court of Australia in Financial Synergy Holdings Pty Ltd v FCT endeavoured to effectively reconcile complex and inconsistent deeming provisions in relation to capital gains tax (CGT) and tax consolidation. The interpretative approach that was adopted at first instance resolved the matter directly at hand, but also raised a number of problems that may not have been immediately apparent. In one view, these seemingly unforeseen complications would arise because of the special rules that govern tax consolidation, and might manifest themselves: (1) on the wholesale or staggered disposal of membership interests in a subsidiary member by a consolidated group; and (2) in terms of the potentially narrow scope of the CGT concession created by the pre?CGT proportion provisions.

    This article therefore puts forward an alternative consideration of the interaction between the provisions at issue, an approach consistent with that adopted by the court on appeal and which addresses, to some extent, the problems that might be said to arise as a result of the approach that was accepted at trial.

  • Design alternatives for an Australian allowance for corporate equity

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    Alternative details of an allowance for corporate equity (ACE) tax to replace the corporate income tax in Australia are assessed in terms of comparative effects on market outcomes, government revenue, efficiency, equity and simplicity. At the corporate level, alternative measures of the equity capital base, the ACE deduction rate, the ACE tax rate and the treatment of losses are evaluated. In general, the unambiguous superiority of one alternative cannot be established. Also discussed are the status quo versus alternative complementary changes to current arrangements for the taxation of capital income of resident savings, withholding taxes on non-resident returns, and asset taxes. Again, a range of acceptable alternative details for the design of a comprehensive capital income tax reform package, including an ACE, are available.

  • Tax collection, recovery and enforcement issues for insolvent entities

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    This article describes the ATO’s debt collection framework, including the number of debt collection strategies that the ATO has developed, giving particular attention to the position of a corporate tax debtor that is approaching insolvency within the ATO’s debt collection framework. In the context of a tax debtor that is approaching insolvency, it is evident that the manner in which the ATO administers the tax law has the potential to impact on the corporate tax debtor, as well as a number of other stakeholders.

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