Published on 01 Sep 06
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Over the last seven years Australia’s tax laws dealing with business taxation laws have been the subject of a massive change starting with the implementation of the recommendations of “A New Tax System” and its successor, the Review of Business Taxation. This paper does not seek to evaluate the success of those inquiries, rather, it focuses on tracking the outcomes of the business tax reform arising from the Review of Business Taxation. The paper does this by identifying the recommendations which were adopted and enacted, those which are still outstanding and those which have lapsed. It also identifies recommendations of the Review of Business Taxation that have been implemented indirectly through subsequent reviews and inquiries, such as the Review of International Taxation Arrangements (RITA) and the Review of Self Assessment (ROSA).
Antony is a senior lecturer, discipline of business law, University of Sydney.
- Current at
01 January 2014
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