The content of the ethical obligations attached to tax advice (“tax ethics”) may be in the process of undergoing a quantum change from that dominated by the interests of clients to reflecting a balancing with broader interests. It will be demonstrated that there is significant support for...

Tax expenditures reporting has attracted a good deal of attention following upon the seminal work of Stanley Surrey, who developed the tax expenditures statement (“TES”) as a fiscal management tool. Although Australia has adopted some form of tax expenditures reporting for some time, the...

The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption. Tax law has been at the vanguard of this phenomenon. The massive amount of...

In contrast to countries such as Malaysia, Singapore and the United Kingdom, Australia has reacted belatedly to the phenomenon that is Islamic Finance. Nevertheless, there is no evidence that the delay is the result of a deeper consideration of the issues. The terms of reference provided to the...

The approach to administration of the Australian tax system has, over time, fluctuated between an adversarial and a co-operative approach. Currently, consistent with a move to a responsive regulatory strategy, the Australian Tax Office (“ATO”) has expressed its desire for a co-operative...

The hierarchy of the Australian Tax Office (“ATO”) presents a picture of the ATO being in a partnership with the tax profession. It is suggested that the relationship is, or should be, one of co-operation with the aim to maximize voluntary compliance with the tax system by taxpayers.Such a...

Australians are amongst the highest per capita emitters of carbon on Earth. The evidence is now clear that climate change will terribly impact all living things. As the window of opportunity to prevent this closes the country prevaricates on the need to act, rather deferring the cost to future...