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Is Australia becoming a sovereign tax risk? paper
Published on 02 May 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
How on earth did Australia become a country with sovereign risk concerns? We have gone from a position of being a strong, safe democracy with a reliable (if expensive) tax system, to being viewed as increasingly expensive for investment due to the myriad of “boutique taxes” being introduced – not to mention the additional costs to comply and understand these taxes.
David Russell, QC, CTA (Life) looks at the impact of recent tax policy changes and the ongoing uncertainty on the attractiveness of Australia as an investment destination, including the impact of:
- retrospective legislation
- unknown legislative rules
- inappropriate considerations being taken into account in legislative policy
- impact of the mining tax and the carbon tax on existing long-term investments.
Author profile
David Russell CTA-Life

This was presented at 46th South Australian Convention .
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Is Australia becoming a sovereign tax risk?
Author(s): David RUSSELLMaterials from this session:
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Companies - Back in favour?
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SME risk differentiation framework
Author(s): Scott BRYANT, Michael CRANSTONMaterials from this session:
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Offshoring or exporting - The ATO's approach to your cross-border transactions with related parties
Author(s): Frank PUTRINOMaterials from this session:
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Blatant, artificial or contrived...?
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GST - Managing risk and opportunity in a changing world
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Irreconcilable differences
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What happens when it all goes wrong?
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SMSF borrowing - What now?
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Part IVA technical discussion
Author(s): Ben WILSONMaterials from this session:
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