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Author: G. T. Pagone
Publisher:
ISBN: 9781862877948
Category : Tax evasion
Languages : en
Pages : 214
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Book Description
Exploring and illuminating the complexities of Australia's anti avoidance provisions in a lucid and meticulous work of scholarship is no small feat, and I know your book will quickly become an indispensable reference on the subject. Your book helps us narrow any gap in the views of reasonable people as to the application of these provisions. For this we are appreciative of your insightful work -- Michael D'Ascenzo, Commissioner of TaxationThe potential application of the general anti-tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. Daily commercial transactions frequently require consideration of whether the tax avoidance provisions may have been invoked. Normal family dealings often require consideration of whether the tax avoidance provisions have been triggered. Tax Avoidance in Australia provides a practical explanation of the workings of the main general tax avoidance provisions in Australia for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies with the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. In that context the book explains each of the elements necessary for the application of the anti-avoidance provisions and looks at how the provisions have been interpreted and applied by the Courts and by the Commissioner. The book also looks at the obligations upon advisers and the potential liability they face when advising upon or acting for taxpayers. Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules.
Author: G. T. Pagone
Publisher:
ISBN: 9781862877948
Category : Tax evasion
Languages : en
Pages : 214
Get Book Here
Book Description
Exploring and illuminating the complexities of Australia's anti avoidance provisions in a lucid and meticulous work of scholarship is no small feat, and I know your book will quickly become an indispensable reference on the subject. Your book helps us narrow any gap in the views of reasonable people as to the application of these provisions. For this we are appreciative of your insightful work -- Michael D'Ascenzo, Commissioner of TaxationThe potential application of the general anti-tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. Daily commercial transactions frequently require consideration of whether the tax avoidance provisions may have been invoked. Normal family dealings often require consideration of whether the tax avoidance provisions have been triggered. Tax Avoidance in Australia provides a practical explanation of the workings of the main general tax avoidance provisions in Australia for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies with the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. In that context the book explains each of the elements necessary for the application of the anti-avoidance provisions and looks at how the provisions have been interpreted and applied by the Courts and by the Commissioner. The book also looks at the obligations upon advisers and the potential liability they face when advising upon or acting for taxpayers. Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules.
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.
Author: Rachel Anne Tooma
Publisher: IBFD
ISBN: 9087220340
Category : Income tax
Languages : en
Pages : 405
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Book Description
Proposes a uniform statutory GAAR for the Federation of Australia, and examines "the experiences of countries with (e.g., Australia, Canada, New Zealand and South Africa) and without (e.g., the United States of America and the United Kingdom) a statutory GAAR"--Page ix.
Author: Cynthia Coleman
Publisher:
ISBN: 9780864607089
Category : Income tax
Languages : en
Pages : 1036
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Book Description
CONTENTS: 1 Overview of the Australian Tax System; 2 Residence and Source; 3 Nature of Income; Income from Labour; 4 Fringe Benefits Tax; 5 Income from Business; 6 Income from Property; 7 Compensation Principle and Periodic Receipts; 8 Capital Gains Tax and Alienation; 9 Allowable Deductions - General Principles/Provisions; 10 Allowable Deductions - Specific Provisions; 11 Capital Allowances; 12 Offsets; 13 Tax Accounting; 14 Trading Stock; 15 Taxation of Partnerships; 16 Taxation of Trusts; 17 Taxation of Companies and Shareholders; 18 International Taxation; 19 Avoidance of Tax; 20 Tax Administration; 21 Goods and Services Tax; 22 Superannuation and Employer Responsibilities.
Author: Karen B. Brown
Publisher: Springer Science & Business Media
ISBN: 9400723423
Category : Law
Languages : en
Pages : 387
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Book Description
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author: Pagone
Publisher:
ISBN: 9781760021689
Category :
Languages : en
Pages :
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Book Description
The book provides a guide to tax disputes in Australia. It explains the process of tax objections and appeals, and the limitations to collateral challenges. Separate chapters consider the rules applicable to tax disputes brought in the Federal Court and in the Administrative Appeals Tribunal, and ancillary issues of discovery and access to information. The book aims also to provide helpful assistance to the practitioner and to students in the preparation of submissions, persuasive advocacy and the provision to courts and tribunals of useful expert evidence in support of disputed positions.
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 1513515829
Category : Business & Economics
Languages : en
Pages : 12
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Book Description
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author: Stephen Barkoczy
Publisher: Oxford University Press, USA
ISBN: 9780190304409
Category : Taxation
Languages : en
Pages : 0
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Book Description
Core Tax Legislation and Study Guide is a reference text for tertiary students undertaking taxation subjects in law and business schools around Australia. The book is designed to be used in conjunction with other OUP taxation books, such as Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook and the Wolters Kluwer CCH text Australian Master Tax Guide. The book is divided into three parts. The first part contains a Research and Study Guide which suggests various ways that students might go about researching tax problems, writing assignments and preparing for exams. The second part contains the Core Tax Legislation which comprises extracts from relevant pieces of income tax, goods and services tax, fringe benefits tax, superannuation and related legislation and regulations. The compilation includes the main provisions that are studies in most tertiary taxation subjects and incorporates all amendments to 1 January 2016. The third part contains a Legislation Index.
Author: Robyn Woellner
Publisher:
ISBN: 9780190330699
Category :
Languages : en
Pages :
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Book Description
A comprehensive guide to the principles and practice of taxation law.Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system. This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.NEW TO THIS EDITION:Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penaltiesDiscussion on:Possible impacts of COVID-19 on tax reformChanges to the concessions available to small businessesRemoval of the CGT main residence exemption for foreign residentsChanges in the way business is conducted in the digital age: Skourmalls v FCTATO power to recover estimates of tax liability has been extended to the GST systemChanges introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020Departure Prohibition Orders: MoltoniDevelopments in residence of individuals: HardingThe backpackers tax: AddyNew deductions cases: Greig, Mussalli, Sharpcan.
Author: Julie P. Smith
Publisher:
ISBN: 9780949482822
Category : Taxation
Languages : en
Pages : 261
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Book Description
"Draws out the key features of the evolution of taxation in Australia, with their implications for the current debate on the future direction of taxation policy." - preface.
