This article argues that the original value of the £40 per annum zone tax concession, granted in 1945 to compensate the residents of remote areas of Australia's outback for enduring uncongenial climatic conditions, isolation and high comparative costs of living, has eroded over time. In 1945,...

Australia is experiencing cataclysmic weather events largely due to rising atmospheric temperatures caused by greenhouse gas emissions – climate change. A consequence of droughts, floods, fires, tempests and family disasters is the sale or loss of valuable stud stock. In normal trading...

Australia has committed to reduce greenhouse gas emissions and part of that commitment is the enactment of the Renewable Energy (Electricity) Act 2000 (Cth). This paper focuses on the Australian Renewable Energy Target and how the REE Act impacts on the electrical generation industry to dilute...

This paper examines the development of mass-marketed tax avoidance schemes in Australia. It considers changes in approach to tax avoidance from the ‘bottom of the harbour' schemes of the 1960s and 1970s to the mass-marketed tax avoidance schemes of the 1990s. It also examines the changing...

In 1945, Ben Chifley, the Australian Labor Party (ALP) Treasurer, introduced ‘an income tax concession in recognition of the disadvantages to which [the residents of prescribed areas of Australia] are subject because of the uncongenial climatic conditions, isolation and high cost of living …...