Published on 01 Oct 21
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.
Alex is a PhD candidate, Faculty of Law, University of Sydney, Australia
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01 June 2011