Has income tax become voluntary in Australia? It appears that for some, nil or very low tax bills are a very real prospect. Those with flexibility over how they earn income can use a range of legal means of ‘tax arbitrage' to pay a lower marginal tax rate. Those highly motivated to achieve the...

The electronic world will affect and be affected by tax systems, and these influences need to be understood in order to develop suitable tax systems to operate in this new environment. Our current tax systems were built to operate in a physical environment in which most transactions are...