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A critical evaluation of how aspects of the tax system in Australia are administered and their impact on corporations and directors

Published on 01 Jul 17 by AUSTRALIAN TAX RESEARCH FOUNDATION

The obligations of directors when managing corporations in Australia are becoming increasingly difficult. The tax regulator (the Australian Taxation Office) and the legislature impose increasingly onerous obligations on directors such that often there is the potential for conflicting demands to be made on directors.

This treatise reviews the way that the ATO administers the tax system in Australia, and identifies areas where the ATO may not be following best practice. The treatise also considers responsive regulation, the risk-differentiation framework used by the ATO, and the liability (both civil and criminal) imposed on directors for a breach by a company of its tax obligations.

The author concludes that there are areas of concern in the manner in which the tax system in Australia is administered and makes various recommendations for improving this system.

Author profile

Kalmen Datt
Kalmen is a senior lecturer in the School of Taxation and Business Law at the University of New South Wales, Australia and teaches courses which include GST, CGT, International Tax and Tax Litigation. Kalmen was previously a barrister in South Africa and a solicitor/barrister in NZ and has been admitted as a solicitor in Australia. He has practiced in courts of first instance and appeal. He has completed courses in mediation and has appeared in mediations and arbitrations as counsel. Prior to immigrating to Australia, Kalmen was a solicitor with Inland Revenue (IRD) in NZ advising on tax issues and was an advisor to a specialist anti avoidance team at IRD. He assisted the School of Business at the University of Auckland in teaching various tax courses. Kalmen has successfully completed the Common Professional exams in the UK. - Current at 26 July 2017
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