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Electronic elimination of financial taxes: the future role of the Internet and electronic cash

Published on 01 Jul 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper outlines the case for the abolition of financial institutions duties and debits tax. It also notes that the process of tax avoidance through electronic commerce will inevitably force their abolition as part of tax reform.

Author profile

Dr Terence Dwyer CTA
Dr Terry Dwyer graduated with honours in Arts and Economics from Sydney University and earned his PhD from Harvard University in the history of taxation theory. He has been a Fellow of The Tax Institute since the 1970s. Terry has had wide experience in advising on tax policy in the Australian Federal Treasury, Prime Minister’s Department and Economic Planning Advisory Council. During that time, he was a Cabinet notetaker in the 1985 Tax Summit and Secretary of the Inter-Departmental Committee on Retirement Incomes. He has subsequently advised Australian and international clients, including other governments and was an adviser to Senator Brian Harradine during the Senate GST debate. As the principal of Dwyer Lawyers since 2008, he now advises private clients on estate planning, asset protection, business and tax planning. He has represented clients in tax and superannuation litigation. - Current at 04 February 2020
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