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At the extremes of a

Publication date: 16 Aug 05 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 11 no 2 June 2005

Pages: pp. 250-276


Thisarticle reviews and critically assesses the tax policy and implementation processes adopted in Australia with specific reference to the development of a "new" tax legislative drafting approach: Coherent principle Drafting, a concept that is both explained and critiqued.

The Australian position is compared and contrasted with that operating in New Zealand under the Generic Tax Policy Process. From that comparison, the authors draw further critical insightd into the efficacy of the developing Australian tax policy processes and infrastructure, the established New Zealand Generic tax Policy Process, and the operation of consultative tax policy development and implementation systems more generally.

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Author profiles

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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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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