Add to ORKGIn 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.<br /
Noting the heightened concern about tax certainty from 'certain court decisions' and recent updates ...
Neither an international tax, nor an international taxing body exists. Rather, there are domestic t...
The civil liability provisions relating to the assessment of damages for past and future economic lo...
In 1995, the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 in an attempt to com...
A recent ruling by the High Court of Australia has cast considerable uncertainty regarding the tax t...
This thesis examines the adequacy and effectiveness of the avenues of relief available to Australian...
Australia’s adoption in 1986, of capital gains taxation (CGT), employed a broad concept of gain not ...
The Review of Business Taxation was established in 1998 in Australia to make recommendations on the ...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
This study investigates the impact of aspects of tax design on the operating costs of the tax system...
Persons who receive distributions of surplus assets in the liquidation of Australian companies may b...
The Australian tax rulings system has been decades in the making. At each stage during its developme...
This research note is based on a study carried out in 2007 for the Victorian Office of the Workplace...
This book considers the distribution of taxation powers within a federation such as Australia. Afte...
In light of expanding international trade, it is increasingly likely that politicians, courts and tr...
Noting the heightened concern about tax certainty from 'certain court decisions' and recent updates ...
Neither an international tax, nor an international taxing body exists. Rather, there are domestic t...
The civil liability provisions relating to the assessment of damages for past and future economic lo...
In 1995, the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 in an attempt to com...
A recent ruling by the High Court of Australia has cast considerable uncertainty regarding the tax t...
This thesis examines the adequacy and effectiveness of the avenues of relief available to Australian...
Australia’s adoption in 1986, of capital gains taxation (CGT), employed a broad concept of gain not ...
The Review of Business Taxation was established in 1998 in Australia to make recommendations on the ...
In both his 2013 and 2014 annual reports the Australian Inspector-General of Taxation wrote of the n...
This study investigates the impact of aspects of tax design on the operating costs of the tax system...
Persons who receive distributions of surplus assets in the liquidation of Australian companies may b...
The Australian tax rulings system has been decades in the making. At each stage during its developme...
This research note is based on a study carried out in 2007 for the Victorian Office of the Workplace...
This book considers the distribution of taxation powers within a federation such as Australia. Afte...
In light of expanding international trade, it is increasingly likely that politicians, courts and tr...
Noting the heightened concern about tax certainty from 'certain court decisions' and recent updates ...
Neither an international tax, nor an international taxing body exists. Rather, there are domestic t...
The civil liability provisions relating to the assessment of damages for past and future economic lo...