Australian Senate Practice

Australian Senate Practice PDF Author: Australia. Parliament. Senate
Publisher:
ISBN:
Category : Australia
Languages : en
Pages : 650

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Book Description

Australian Senate Practice

Australian Senate Practice PDF Author: Australia. Parliament. Senate
Publisher:
ISBN:
Category : Australia
Languages : en
Pages : 650

Get Book Here

Book Description


Australian Income Tax Legislation, 2012, Vol 1

Australian Income Tax Legislation, 2012, Vol 1 PDF Author:
Publisher: CCH Australia Limited
ISBN: 1922010863
Category :
Languages : en
Pages : 2545

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Book Description


Tax Avoidance and the Law

Tax Avoidance and the Law PDF Author: Selina Keesoony
Publisher: Taylor & Francis
ISBN: 1000598446
Category : Law
Languages : en
Pages : 210

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Book Description
Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

Taxation and Development - A Comparative Study

Taxation and Development - A Comparative Study PDF Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382

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Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Australian Income Tax Legislation 2011: Income Tax Assessment Act 1997 (sections 1-1 - 717-710)

Australian Income Tax Legislation 2011: Income Tax Assessment Act 1997 (sections 1-1 - 717-710) PDF Author: Australia
Publisher: CCH Australia Limited
ISBN: 1921701331
Category : Income tax
Languages : en
Pages : 2785

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Book Description
Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.

Religion and Law in Australia

Religion and Law in Australia PDF Author: Paul Babie
Publisher: Kluwer Law International B.V.
ISBN: 9403513365
Category : Religion
Languages : en
Pages : 354

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Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this convenient resource provides systematic information on how Australia deals with the role religion plays or can play in society, the legal status of religious communities and institutions, and the legal interaction among religion, culture, education, and media. After a general introduction describing the social and historical background, the book goes on to explain the legal framework in which religion is approached. Coverage proceeds from the principle of religious freedom through the rights and contractual obligations of religious communities; international, transnational, and regional law effects; and the legal parameters affecting the influence of religion in politics and public life. Also covered are legal positions on religion in such specific fields as church financing, labour and employment, and matrimonial and family law. A clear and comprehensive overview of relevant legislation and legal doctrine make the book an invaluable reference source and very useful guide. Succinct and practical, this book will prove to be of great value to practitioners in the myriad instances where a law-related religious interest arises in Australia. Academics and researchers will appreciate its value as a thorough but concise treatment of the legal aspects of diversity and multiculturalism in which religion plays such an important part.

Employment, Labour and Industrial Law in Australia

Employment, Labour and Industrial Law in Australia PDF Author: Louise Floyd
Publisher: Cambridge University Press
ISBN: 1316622991
Category : Law
Languages : en
Pages : 491

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Book Description
Employment, Labour and Industrial Law in Australia provides a comprehensive, current and accessible resource for the undergraduate and Juris Doctor student. With a social and political background to the law, this text provides insightful legal analysis underscored by practical business experience, while exploring key principles through a close evaluation of laws and lively discussion of prominent cases. Recognising the multi-faceted nature of the subject, the authors have included content on employment, labour and industrial law in the one text, while also presenting critical topics not often dealt with, namely: • current and in-depth analysis of trade union regulation • public work including the public sector, the judiciary and academics • workplace health and safety including worker's compensation, bullying, anti-discrimination and taxation • emerging issues including topics such as transnational and international employment law, migration and employment, as well as volunteers and work experience. To maintain currency within this rapidly changing area of law, the text has a website which will include updates for any major developments in the field as well as responses to end-of-chapter questions. Written by respected academics and practicing lawyers in the field, this book is a relevant and contemporary guide to this fascinating area of law.

Australian Taxation

Australian Taxation PDF Author: John Bevacqua
Publisher: Wiley
ISBN: 9780730385653
Category :
Languages : en
Pages : 472

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Book Description
The first edition of Australian Taxation is written with accounting students in mind. The text is concise and to the point, is easy to digest and is applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essential core legal knowledge and meaning. Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ. Academics and students get the best of both print and digital with our unique offering, which allows for more opportunities for self-study and flexible learning. The E-Text format is ideal for blended learning and features a range of instructional media content designed to provide students with an interactive and engaging learning experience.

The Complexity of Tax Simplification

The Complexity of Tax Simplification PDF Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286

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Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

Foundations of Taxation Law

Foundations of Taxation Law PDF Author: Stephen Barkoczy
Publisher: Cambridge University Press
ISBN: 1009458825
Category : Law
Languages : en
Pages : 1097

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Book Description
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.