GST legislation plus 2002 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2003 : featuring key sectional commentary and cross-references

A unique annual legislation book that makes understanding, interpreting and applying the evolving GST legislation easier for all practitioners.

GST legislation plus 2004

Provides a comprehensive set of GST and related legislation in easy- to-read layout, plus extensive history notes and annotations. Includes annotations to Australian GST rulings, section-by-section overviews, defined term locators and relevant overseas case precedents.

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.

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.

Income taxation commentary and materials

The formula of this established text remains the same in this new edition. The last section (entities and international) has been expanded along the lines of the first and second editions with discrete chapters to replace the amalgamated chapters for 'international' and 'entities'.

Robbery under arms: Copyright law and the Australia-United States free trade agreement

TThis article considers the radical, sweeping changes to Australian copyright law wrought by the Australia–United States Free Trade Agreement 2004 (AUSFTA). It contends that the agreement will result in a “piracy of the public domain”. Under this new regime, copyright owners will be able to obtain greater monopoly profits at the expense of Australian consumers, libraries and research institutions, as well as intermediaries, such as Internet service providers. Part One observes that the copyright term extension in Australia to life of the author plus 70 years for works will have a negative economic and cultural impact — with Australia’s net royalty payments estimated to be up to $88 million higher per year. Part Two argues that the adoption of stronger protection of technological protection measures modelled upon the Digital Millennium Copyright Act 1998 (U.S.) will override domestic policy–making processes, such as the Phillips Fox Digital Agenda Review, and judicial pronouncements such as the Stevens v Sony litigation. Part Three questions whether the new safe harbours protection for Internet service providers will adversely affect the sale of Telstra. This article concludes that there is a need for judicial restraint in interpreting the AUSFTA. There is an urgent call for the Federal Government to pass ameliorating reforms — such as an open–ended defence of fair use and a mechanism for orphan works. There is a need for caution in negotiating future bilateral trade agreements — lest the multinational system for the protection of copyright law be undermined.