In 1999 the Ralph Committee recommended sweeping reforms to the Australian income tax system. Its final report, consisted of eight parts and made 280 recommendations. Many of these have since passed into law in a staggered series of stages since 1999. Numerous CGT-related recommendations were...

Exempting capital gains from taxation clearly favours large established business at the expense of new and small business, and promotes an increasing concentration of wealth at the expense of low and middle income taxpayers . The business submissions to the Government’s Tax Review 2001 though...

The food exemption in the Goods and Services Act 1999 has provoked intense debate within the community. This paper examines the treatment of GST on food and highlights some of the practical administrative and compliance problems. It then considers whether the exemption is worthwhile having...

A number of forces push towards innovation and the acceptance of new teaching methods in Australian university business schools. Large class sizes and diversity of the student population often characterised by a significant international student cohort, the increasing complexity of topics (such...

Australian federal Governments' increasingly broaden and tinker with a range of small business tax concessions as they seek electoral support from an estimated 2.7 million small businesses. Consequently, a plethora of costly tax concessions for small business has emerged. Their complexity...

This paper examines an experiment in team based learning (TBL) undertaken with undergraduate business and law students studying taxation law. The paper found that TBL produced many benefits for university students and teachers, as well as employers. TBL aided educational outcomes, as seen by the...

This paper seeks to compare two recent major Australian tax reform processes. The 1998-99 Review of Business Taxation chaired by John Ralph (herein after known as the ‘Ralph Review') and the 2008-09 Australia's Future Tax System Review chaired by Dr. Ken Henry (herein after known as the...

Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors such as economic, social, cultural and historical. This paper seeks to compare the indirect tax laws on wine of the ‘Old World' wine country (France) and the two ‘New World'...

This paper examines the Small Business Entities (SBE) tax concessions that replaced the former Simplified Tax System (STS) concessions on 1 July 2007. Given that the former STS concessions have been subject to much criticism by commentators, professional and government bodies this paper firstly...