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.
More by Brett Freudenberg
Reasons behind SME advisor business structure recommendations - Journal 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
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A Matter of Trusts: Trusts and NALI/NALE: part 1 - Journal 28 Oct 2024
A Matter of Trusts: Changing directors: landholder duty trigger - Journal 20 Sep 2024
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
More by Andrew Mills
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
More by Clint Harding
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
More by Mark Molesworth
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
More by Michael Walpole
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
More by Dr Michael Dirkis
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
More by Steven Economides
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
More by Joanne Dunne
Tax cases and rulings update - Paper 14 Mar 2024
Tax cases and rulings update - Audio 14 Mar 2024
Tax cases and rulings update - Video 14 Mar 2024
Tax cases and rulings update - Presentation 14 Mar 2024
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
More by Robert Deutsch
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
More by Ram Pandey
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
More by Bruce Quigley
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
More by Jonathan Ortner
Section 99B and the Temple of Doom - Journal 20 Jun 2024
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
More by Richard J Vann
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
More by Suzanne Mackenzie
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
More by Grant Wardell-Johnson
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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