Income tax test, materials & essential cases

A comprehensive cases and materials book intended for commerce or law students undertaking semester-length courses in Australian income tax law.

Concise income tax

This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997.

Concise income tax

Major changes have been made to a number of aspects of Tax Administration, such as the taxation penalty regimes, methods of lodging tax returns and types of Rulings issued by the ATO.

Concise income tax

The fourth edition of this standard text on taxation law continues to provide a comprehensive, yet succinct, examination of the most important areas of income taxation law. Almost every chapter in the book has had to be updated to reflect recent legislative amendments and judicial determinations including the changes to tax administration, particularly with regard to non-ruling ATO advice, rulings, and amended assessments; the controversial promoter penalty provisions which were introduced to deter the promotion of tax avoidance schemes; the new category of taxpayers, "temporary residents," who enjoy many of the benefits of non-residents; the significant expansion of the allowable expenses for capital gains purposes which has arisen as a result of changes to the cost base; the limiting of the deductibility of losses and outgoings pertaining to certain illegal activities; and the increase in the types of expenses that may be deducted under the "blackhole" provisions in Div 40-I.

Child labour in South Asia

This volume aims to shed light on the debate over child labor in the era of globalization by documenting the experience of Asian developing countries which have experienced rapid income and export growth. G Hearth, Deakin University, Australia. & K Sharma.

Can you seek security for costs in international arbitration in Australia?

International arbitrations can be conducted under either federal or State legislation in Australia. In both cases complexities arise in the resolution of procedural questions, such as whether security for costs can be granted. There is scant Australian case law on such issues. This article considers whether an arbitral tribunal or a court has the power [*2] to order security for costs in an international arbitration in Australia. After analysing Australia's international arbitration laws and discussing New Zealand and House of Lords' authority, it is argued that unless the parties have specifically empowered the arbitral tribunal to order security for costs, only the relevant court has that power, and even that is uncertain.

An online cross border contract for ecommerce transactions

The thesis identifies the deficiencies in the international legal framework that has been constructed in order to facilitate and provide certainty with online cross-border transactions. The thesis finds that it is possible to construct an anonymous online contract that permits certainty in enforcing online cross-border transactions, and provides such a contract.

Characterisation of foreign entities for tax purposes

The thesis explores the characterisation of foreign legal entities from the perspective of Australia's taxation regime. It also examines entity characterisation methodologies in the US, the UK and Germany. It proposes how juristic existence conferred on foreign forms of association should be dealt with in an Australian tax context.

An examination of Australia's insider trading laws

Considers that the effective regulation of insider trading is desirable in order to maintain investor confidence in Australia's share markets. Although the current laws and the use of continuous disclosure provide a workable foundation, the thesis further considers the ways in which insider trading may be more effectively regulated and prosecuted in Australia.

Taxation of branches of international banks : towards a multilateral tax treaty

Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution.

The need for treaty-based e-consumer protections in global B2C e-commerce

The thesis puts forward historical, logical and efficiency arguments for the implementation of treaty-based legal protections for e-consumers transacting in global Business to Customer (B2C) e-commerce. It concludes, however, that the international political climate is such that the implementation by the international community of such protections is very unlikely in the near future.

The legal response to problem gambling in Victoria

The thesis analyses judgments from the higher criminal courts in Victoria involving problem gamblers charged with serious crimes, investigates actions brought by gamblers against gaming establishments in the civil courts and examines the legislation governing gambling in Victoria and the effectiveness of recently introduced harm minimisation measures.

The 1999 review of business taxation's small business reforms

This thesis considers the 1999 Review of Business Taxation's small business reforms. It is argued that policy problems arose from flaws in the Review's policy design processes and in weaknesses in the enactment processes of the federal Government. This created policy structural defects, resulting in substantial levels of community criticism.

Australian legal regime on animal based bio-medical research

This thesis, by using evaluative criteria based on overseas law, scientific evidence, philosophy and ethics, concluded that the Australian legal regime regarding animal based bio-medical research for human benefit only partly met one of that regime's major objectives of adequately protecting research animals during the entire research process.