Value-added Tax (VAT) has become one of the most pervasive tax instruments across the developed and, increasingly, the developing world. However, despite broad-based consumption tax reform dominating the Australian taxation agenda from the 1970s onwards, Australia did not introduce VAT until...

This article examines recent Australian reforms to extend the Goods and Services Tax to imports of low-value goods. The reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the importation of low-value goods to a first-mover in its...

Direct taxation of persons who receive distributions of surplus assets in the liquidation of Australian companies occurs under either the deemed dividends or capital gains regimes. Section 47 of the Income Tax Assessment Act 1936 (Cth) has deemed dividends for income taxation for over 80 years...

In recent years securities markets have become increasingly interconnected, and securities fraud frequently crosses borders. The United States' well-developed private enforcement mechanism for securities fraud is very attractive to investors around the world who are harmed by transnational...

Australian law has no concept of absolute ownership of land. Instead, it recognizes a limited number of interests, public and private, in land. Many of these interests, or titles, are statutory in origin. During the colonial era, state legislatures won control of public land from the British...

There is little literature on the legal aspects of Australia-New Zealand (trans-Tasman) sport or on how the sport laws of one country influence those of the other. This appears curious given the countries' close sporting and legal ties. A possible explanation is that there has been little...

This article examines an issue of fundamental importance to both business and government: the nature of Australian federalism. Federalism in Australia is a concept under attack with pejorative labels such as 'dysfunctional', 'inefficient', 'coercive' and 'opportunistic' increasingly being used...

Nothwithstanding the depth of what can be drawn from trade mark registration data, historical trade mark registrations have largely been the subject of neglect. Some work, however, has recently emerged internationally that considers historical trade mark registrations. Even so, no such work has...

Changes to the regulation of consumer leases for people on welfare who use Centrepay deductions to make lease payments for household goods, are part of the federal government's response to a 2016 review of small amount credit contract laws. The review and response do not propose expanding...