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The Australian taxation system: The 2017 great debate
Source: Australian Tax Research Foundation
Published Date: 1 Mar 2018
The purpose of the papers in this book are to highlight some of the great difficulties associated with many of these complex tax arrangements, and to tease out where possible, solutions that might capture the minds of our politicians and encourage
them to think of more straightforward solutions to some of the taxation difficulties that we are currently experiencing.
In each chapter we focus on a different problem, such as residency for tax purposes, the imputation system, the GST system, the concepts of CGT event and related matters.
Reasons behind SME advisor business structure recommendations
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22 Apr 2024
Ordinary family dealings: how do we understand them?
- Journal
15 Dec 2023
The business tax literacy of Australian small businesses
- Journal
01 Apr 2022
Small business restructure roll-over: in need of its own restructure?
- Journal
01 Apr 2022
Australia's 50% CGT discount: Policy oversight?
- Journal
01 Mar 2020
Tax compliance in the new millennium: Understanding the variables
- Journal
01 Mar 2020
What's in it for me? The potential for managerial benefits to improve tax compliance
- Journal
01 Jul 2018
The impact of tax on the prospects of achieving target retirement wealth in Australian default superannuation plans
- Journal
01 Apr 2017
Tax literacy in Australia: Not knowing your deduction from your offset
- Journal
01 Jul 2016
A Matter of Trusts: Owies - end of trustees' discretion?
- Journal
01 Oct 2022
Property and SMSFs - how to structure
- Paper
15 Sep 2022
Property and SMSFs - how to structure
- Video
15 Sep 2022
Property and SMSFs - how to structure
- Presentation
15 Sep 2022
Divorce, death and super - how to exit an SMSF
- Paper
21 Jul 2022
Divorce, death and super - how to exit an SMSF
- Video
21 Jul 2022
Divorce, death and super - how to exit an SMSF
- Presentation
21 Jul 2022
Multiple party investment trust structures - Part 2: Superannuation (SMSF) issues
- Audio
18 Oct 2021
Multiple party investment trust structures - Part 2: Superannuation (SMSF) issues
- Presentation
18 Oct 2021
Multiple party investment trust structures - Part 2: Superannuation (SMSF) issues
- Video
18 Oct 2021
Outcomes from the Federal Election podcast
- Audio
26 May 2022
Outcomes from the Federal Election
- Video
26 May 2022
Tax Policy & Advocacy update: A debate by our experts
- Audio
18 Oct 2021
Tax Policy & Advocacy update: A debate by our experts
- Video
18 Oct 2021
Project Reform Summary Day 2
- Video
14 Jul 2021
Tax and Policy Insights
- Video
22 Jun 2021
Update on advocacy activities & case study/special topic
- Presentation
17 Jun 2021
Federal Budget 2021-2022 Webinars Part 1: Post-Budget Reflection Panel
- Video
12 May 2021
Tax reform: Taking stock and next steps
- Journal
01 Feb 2021
Tax policy and advocacy update
- Audio
13 Jan 2021
M&A: The public/private company dichotomy
- Journal
01 Nov 2022
M&A and demergers - The public/ private dichotomy
- Video
19 May 2022
M&A and demergers - The public/ private dichotomy
- Presentation
19 May 2022
M&A and demergers - The public/ private dichotomy
- Paper
19 May 2022
One of the founders retires
- Audio
25 Nov 2020
One of the founders retires
- Video
04 Nov 2020
One of the founders retires
- Paper
04 Nov 2020
One of the founders retires
- Presentation
04 Nov 2020
Corporate residency - A practical guide to ensuring your offshore subsidiaries remain non-resident
- Presentation
23 May 2019
Corporate residency - A practical guide to ensuring your offshore subsidiaries remain non-resident
- Paper
23 May 2019
Trust distributions for primary producers in a changing landscape
- Paper
15 Jun 2023
Trust distributions for primary producers in a changing landscape
- Video
15 Jun 2023
Trust distributions for primary producers in a changing landscape
- Audio
15 Jun 2023
Trust distributions for primary producers in a changing landscape
- Presentation
15 Jun 2023
When it all needs to come undone - Dismantling structures podcast
- Audio
21 Jul 2022
When it all needs to come undone - Dismantling structures
- Paper
21 Jul 2022
When it all needs to come undone - Dismantling structures
- Presentation
21 Jul 2022
When it all needs to come undone - Dismantling structures
- Video
21 Jul 2022
Division 7A - Where are we heading?
- Video
09 Jun 2021
October Special Topic Presentation
- Video
04 Nov 2020
Taxing goodwill and taxing scotch mist
- Presentation
17 Aug 2018
Taxing goodwill and taxing scotch mist
- Paper
17 Aug 2018
Untangling the worldwide VAT web on digital supplies
- Journal
01 Jul 2017
Tax and the environment: An evaluation framework for tax policy reform - Group Delphi study
- Journal
01 Feb 2017
VAT compliance cost indicators
- Journal
01 Sep 2014
Understanding Australian small businesses and the drivers of compliance costs: a grounded theory approach
- Journal
01 Jul 2009
Proposals for the reform of the taxation of goodwill in Australia
- Journal
01 Jan 2009
Proposals for the reform of the taxation of goodwill in Australia
- Journal
01 Jan 2009
Goodwill and taxation issues
- Journal
01 Feb 2008
The times they are a-changing: Recent developments in Australia's international tax rules
- Journal
01 Apr 2018
Recent developments in Australia's international tax rules
- Paper
14 Mar 2018
Recent developments in Australia's international tax rules
- Presentation
14 Mar 2018
Recent developments in tax transparency
- Presentation
02 Mar 2016
Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - The general deduction jurisprudence of Justice Graham Hill
- Journal
01 Jun 2013
The residence of companies and trusts revisited
- Paper
17 Oct 2012
The residence of companies and trusts revisited
- Presentation
17 Oct 2012
Cataloguing international tax reform 12 years on
- Journal
01 Feb 2012
Ahead of two days in October: Reviewing the status of the recommendations of Australia's future tax system review
- Journal
01 Sep 2011
MIT rules in an infrastructure context
- Paper
28 May 2015
The MIT rules in an infrastructure context
- Presentation
28 May 2015
Sovereign investment in the financial services sector
- Paper
11 Feb 2010
Sovereign investment in the financial services sector
- Presentation
11 Feb 2010
The debt equity rules in Australia and developments in cross-border financing arrangements
- Presentation
27 Sep 2006
The debt equity rules in Australia and developments in cross border financing arrangements
- Paper
27 Sep 2006
Tax cases and rulings update
- Presentation
16 Mar 2023
Tax cases and rulings update
- Paper
16 Mar 2023
Cases and Rulings update
- Paper
15 Mar 2022
Cases and Rulings update
- Video
10 Mar 2022
Cases and Rulings update podcast
- Audio
10 Mar 2022
Cases and Rulings update
- Presentation
10 Mar 2022
Recent cases
- Paper
17 Jun 2021
Recent cases
- Video
17 Jun 2021
Recent cases
- Audio
17 Jun 2021
Recent cases
- Presentation
17 Jun 2021
Senior tax counsel's report: Complexity for simple cross-border transactions
- Journal
01 Jul 2018
Senior tax counsel's report: The tax rate tango
- Journal
01 May 2018
Senior tax counsel's report: Is there a place for morality and ethics in tax law?
- Journal
01 Dec 2017
Corporate Tax: Residency and the tax rates
- Paper
17 Aug 2017
Companies: Residency and the corporate tax rate
- Presentation
17 Aug 2017
Part IVA and international transactions
- Journal
01 Oct 2011
Part IVA and international transactions
- Presentation
14 Sep 2011
Part IVA and international transactions
- Paper
14 Sep 2011
Australia's double tax agreements
- Paper
22 Jul 2009
Alternative dispute resolution options: how to resolve a tax dispute
- Video
16 Mar 2022
Alternative dispute resolution options: how to resolve a tax dispute podcast
- Audio
16 Mar 2022
In-house facilitation, test cases and the AAT Small Business Division
- Journal
01 Sep 2019
Is the Commissioner immune from the tort of negligence?
- Journal
01 Apr 2017
Judicial review of revenue settlement decisions by public interest litigants
- Journal
01 Oct 2014
Senior adviser's report: Transfer duty or land tax?
- Journal
01 Aug 2020
Senior adviser's report: We're all in this together
- Journal
01 May 2020
Senior tax adviser's report: Tax reform can't wait
- Journal
01 Feb 2020
Senior advisers report: Review of the Tax Practitioners Board
- Journal
01 Nov 2019
Senior tax adviser's report: Has the opportunity for tax reform gone?
- Journal
01 Jun 2019
Second Commissioner of Taxation address
- Paper
29 Jul 2010
Tracking change across the landscape of tax
- Presentation
29 Jul 2010
Prevention is the new cure
- Presentation
03 Jun 2010
Working together to deliver good outcomes for the community - An update on the Compliance Program in a changing environment
- Paper
16 Oct 2009
99B and the Temple of Doom
- Paper
15 Feb 2024
99B and the Temple of Doom
- Audio
15 Feb 2024
99B and the Temple of Doom
- Video
15 Feb 2024
99B and the Temple of Doom
- Presentation
15 Feb 2024
99B and the Temple of Doom
- Paper
05 Sep 2023
Handing over to the next generation
- Paper
24 Nov 2022
Handing over to the next generation
- Presentation
24 Nov 2022
Practical international tax issues for SME and high-net-worth (HNW) clients
- Paper
31 Oct 2019
Practical international tax issues for SME and high-net-worth (HNW) clients
- Presentation
31 Oct 2019
Alternative Assets Insights: Stapled structures and Pt IVA
- Journal
01 Nov 2022
Progress report on OECD's proposals for Pillars 1 and 2
- Journal
01 Oct 2022
Update on OECD's Pillar 1 and 2 proposals
- Paper
19 May 2022
Update on OECD's Pillar 1 and 2 proposals
- Presentation
19 May 2022
Update on OECD's Pillar 1 and 2 proposals
- Video
19 May 2022
Expanding Australia's tax treaty network
- Paper
10 Mar 2022
Expanding Australia's tax treaty network podcast
- Audio
10 Mar 2022
Expanding Australia's tax treaty network
- Video
10 Mar 2022
Expanding Australia's tax treaty network
- Presentation
10 Mar 2022
OECD's Pillar 2 global minimum tax proposal: Taking the pressure off transfer pricing
- Paper
09 Sep 2021
Determining employment status, a matter for judges or parliament?
- Presentation
10 Aug 2022
Determining employment status, a matter for judges or parliament? podcast
- Audio
10 Aug 2022
Determining employment status, a matter for judges or parliament?
- Video
10 Aug 2022
Trends in court decisions affecting the Superannuation industry
- Audio
15 Nov 2021
Trends in court decisions affecting the Superannuation industry
- Presentation
07 Oct 2021
Trends in court decisions affecting the Superannuation industry
- Paper
07 Oct 2021
Trends in court decisions affecting the Superannuation industry
- Video
07 Oct 2021
Plenary 4: Superannuation - Life and death in the brave new world
- Paper
16 Nov 2017
Superannuation - Life and death in the brave new world
- Presentation
16 Nov 2017
Project Reform Summary Day 2
- Video
14 Jul 2021
Keynote address & AusCo selling overseas but no local presence in overseas jurisdiction
- Audio
03 Nov 2020
Keynote address & AusCo selling overseas but no local presence in overseas jurisdiction
- Video
14 Oct 2020
Keynote address & AusCo selling overseas but no local presence in overseas jurisdiction
- Presentation
14 Oct 2020
Tax reform and productivity for growth
- Presentation
23 Aug 2018
Tax 2025 - People, the economy and the future of tax
- Presentation
24 Aug 2017
Tax 2025 - People, the economy and the future of tax
- Paper
24 Aug 2017
Tax transparency: An Australian perspective
- Presentation
17 Feb 2016
Where have we been and where are we at? Where to from here?
- Presentation
14 Oct 2015
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Details
- Published By: Brett Freudenberg CTA, Philip Broderick CTA, Andrew Mills CTA-Life, Clint Harding CTA, Mark Molesworth CTA, Michael Walpole CTA, Dr Michael Dirkis CTA, Kevin Davis, Steven Economides CTA, Joanne Dunne CTA, Robert Deutsch CTA, Ram Pandey, Bruce Quigley CTA, Jonathan Ortner, Richard J Vann CTA, Suzanne Mackenzie CTA, Grant Wardell-Johnson
- Published On:1 Mar 2018
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