Left in limbo:

More by Dr Michael DIRKIS

• The times they are a-changing: Recent developments in Australia’s international tax rules - 01-April-2018
• Recent developments in Australia’s international tax rules paper - 14-March-2018
• Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - The general deduction jurisprudence of Justice Graham Hill - 01-June-2013
• The residence of companies and trusts revisited paper - 17-October-2012
• Cataloguing international tax reform 12 years on - 01-February-2012
• Ahead of “two days in October”: Reviewing the status of the recommendations of Australia’s future tax system review - 01-September-2011
• Getting your practice ready for the new Tax Agent regulatory scheme paper - 17-November-2009
• "The science of tax design?”: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS) - 01-November-2009
• Taxing beyond Australia’s horizon: the section 23AG changes - 01-September-2009
• Revealing Australia’s carbon pollution reduction scheme - 01-August-2009
• Déjà vu: The tax aspects of the CPRS White Paper - 01-February-2009
• Cover: Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme - 01-November-2008
• CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper - 01-August-2008
• Keeping ahead in the developments of climate change - 01-June-2008
• Selected aspects of Australia's emerging "model" double taxation treaty. - 01-February-2008
• Engaging with our region: AOTCA and SGATAR - 01-February-2008
• Senior Tax Counsel: Update on the tax consultative agenda - 01-August-2007
• Ripe for reform: Australia's domestic source rules - 01-April-2007
• Selected aspects of source and residency in the new millennium paper - 16-March-2007
• Cataloguing Business Tax Reform Seven Years On - 01-September-2006
• At The Extremes of a Good Tax Policy Process - 20-July-2006
• Relationship matters – Leading the Australian Tax Office - 01-May-2006
• Senior Tax Counsel's Report: More than initials - FBT, FTB, TOFA, JCPAA, and other tax developments - 01-April-2006
• Editorial Message: Pinning down elusive simplicity - 01-February-2006
• The same old same old: Corporate residency after RITA - 01-January-2006
• Senior Tax Counsel's Report - 01-November-2005
• At the extremes of a - 16-August-2005
• Tax Counsel's Report - 01-August-2005
• Dealing with government, Treasury and the ATO - a three ringed circus? paper - 19-May-2005
• Senior Tax Counsel's report - 01-May-2005
• Senior Tax Counsel's Report - 01-April-2005
• Tax Director's Report - 01-October-2004
• Tax Director's Report - 01-August-2004
• Standing on the outside [not] looking in: International taxation reform outside RITA - 01-June-2004
• Tax Director's Report - 01-June-2004
• The RBT ANTS Bite: Small Business the First Casualty - 01-April-2004
• Overview of Australian Tax Reform - 27-February-2004
• The Nuts and Bolts of Value Shifting - 01-April-2003
• Fixing your tax problem: where to go for what and why? seminar paper - 29-March-2003
• Value Shifting seminar paper - 28-February-2003
• Review of developments - 12-December-2002
• Reviewing the "Review of International Taxation Arrangements" - 14-October-2002
• Reviewing an international tax review - 01-October-2002
• Observations on the Development of Australia's Income Tax Policy and Income Tax Law - 01-October-2002
• Evaluating the new general value shifting regime - 29-August-2002
• Self Assessment: Time for a Change - 01-March-2002
• Where we were; Where we are; Where we want to be: a review of Australia's residency rules. - 01-October-2001
• Simplified Tax System - 18-May-2001
• The BAS Changes: They promised it would be easy - 01-March-2001
• The BAS Changes: A failure in consultation or a failure to listen? - 01-March-2001
• Selected Aspects of the Proposed Entity Tax - 17-February-2001
• Taxation Reform for Small Business - 20-October-2000
• The Ralph Report: a step closer, a step farther away - 01-November-1999
• A step closer, a step farther away - 01-October-1999
• Administrative reform proposed for the ATO - 01-September-1999
• Administrative policy: why the ATO needs formal advisory boards - 01-September-1999
• I ATO, therefore I am: a question of existence, boards and statements of principle - 01-August-1999
• Taxation ruling TR 1999/5: the dangers of retrospectivity - 01-June-1999
• The 1997 Tax Act: old chassis, new shell - 01-August-1997
• Australia: tinkering at the edges: recent changes to the foreign source income regime - 01-July-1997
• Accidents of history - Australia's residency rules for individuals - 01-June-1997
• Recent developments: child maintenance trusts| recent changes to the taxation of minors - 06-November-1996
• The income tax simplification experience to date - 01-February-1996
• Foreign income: a FIF tale. Part 1: a practitioner's guide to the taxation of foreign investment funds - 01-October-1993
• Foreign income: a FIF tale. Part 2: the sting in a FIF tale - 01-October-1993
• Foreign income: a FIF tale. Summary - 01-October-1993
• Foreign income: out of sight - not out of mind - 01-August-1992
• Foreign income: out of sight - not out of mind. Summary - 01-July-1992
• Tax traps in the financial structures of 'resident funded' retirement villages - 01-September-1991