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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:

  • Resolving Australian tax controversies: Does the tax jurisprudence under the European Convention on Human Rights suggest a better way?

    shopping_cart Add to cart 01 Jul 2016

    In both his 2013 and 2014 annual reports, the Australian Inspector General of Taxation wrote of the need to consider the adoption of a taxpayers’ bill of rights in Australia. While a charter of taxpayer rights has been a feature of ATO administration for almost two decades, it does not provide a legal remedy for an aggrieved taxpayer. In the absence of constitutional protection for fundamental rights, and the inapplicability of Australian human rights legislation to taxation matters, the courts have been reluctant to extend legal protections to taxpayers. If neither the Taxation Administration Act 1953 (Cth) (TAA) nor the Administrative Decisions (Judicial Review) Act 1977 (Cth) are applicable then, typically, taxpayers are left to the vagaries of the ATO’s internal dispute resolution procedures or to attempt to convince the Ombudsman, and now Inspector?General, of the merits of their case.

  • Tax literacy in Australia: Not knowing your deduction from your offset

    shopping_cart Add to cart 01 Jul 2016

    In times of global economic uncertainty and in a climate of increased consumer responsibility for financial decisions, maintaining a financial environment where consumers are protected from risk and continue to have opportunities to create wealth should be critical for governments, business and administrators. The Australian Government has recognised that, for those with the lowest levels of financial literacy, specific financial literacy programs can equip them with the appropriate financial skills and knowledge to ensure they can make well informed decisions and be less vulnerable to scams and market risks.

    One of the main aims of increasing the overall financial literacy of populations is creating an environment where consumers have the knowledge, skills and confidence to protect them from financial risk. It is argued that taxation consequences often play an important role in investment decisions and are often the primary reason why people seek assistance and advice from professionals. It is also argued that making poor taxation decisions through a lack of basic understanding can pose significant risks to a person’s overall financial position and financial decision?making. Indeed, Chardon has argued that the notion of financial capability should include notions of tax and superannuation. However, to what extent do Australians understand basic tax concepts, that is - what is their “tax literacy”?

  • Tax compliance and cultural values: The impact of “individualism and collectivism” on the behaviour of New Zealand small business owners

    shopping_cart Add to cart 01 Jul 2016

    Due to changes in immigration rules and globalisation, most developed countries including Australia, Canada, New Zealand, the United Kingdom and the United States of America are becoming more culturally diverse. The consequence of cultural diversity challenges the present assumption of homogenous resident taxpayers. This leads to the need to examine existing tax policies and administration. Sparse research on tax compliance and culture also provides the rationale for an in depth qualitative study of ethnic small business taxpayers’ compliance behaviours.

    This study examines the attitudes and abilities of small business operators in New Zealand towards paying their taxes on time. The small business operators are categorised, using Statistics New Zealand categories, into New Zealand’s four largest ethnic taxpayer groups: Europeans, Asians, Maori and Pacific peoples. The study adopts a qualitative research methodology and evaluates the taxpayers’ behaviour through the lens of the cultural values of “individualism” and “collectivism”. The results of this study are relevant for tax administrators, academics and practitioners in New Zealand and also Australia, in view of the fact that Australia is also a multicultural nation.

  • Stapled securities: Antipodean anomaly or adaptable innovation?

    shopping_cart Add to cart 01 Jul 2016

    The issuing of stapled securities (such as a unit in a trust and a share in a company) which cannot be traded separately occurs relatively frequently in Australia but is not common elsewhere. This article outlines the features and use of stapled security structures and examines explanations for their popularity in Australia, such as tax, behavioural finance, and governance aspects. It considers the use of such structures, and regulatory impediments, in other economies.

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