The arts sector can be plagued by characteristics that make its sustainability difficult, and it would appear that those in the arts sector consider that Australia's tax system has an important role to play in contributing to a sustainable arts sector. For example, within the 2020 Summit, at...

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....

The arts sector can be plagued by characteristics that make its sustainability difficult. In Australia’s recent 2020 Summit, a number of tax reform ideas mooted to assist the arts appeared to be influenced by overseas practice. This article considers a number of foreign practices to ascertain...

The basic policy of the Australian rules of trust taxation are much the same as New Zealand’s but the rules themselves differ in a number of respects. The objective of the Australian rules seems to have been to frustrate avoidance strategies as they were discovered, rather than to deploy a...

Section 16 of the Estate and Gift Duties Act 1968 catches death benefits left by a deceased who was a member of any superannuation scheme. The case of Hounsell v CIR (SC Wellington, 17 April 1975, M274/73) illustrates that considerable duty can be payable on such a scheme. Some estate planning...

In 2008, the Australian Labor government announced a review of Australia’s Future Tax System which reports at the end of 2009. The Review has a broad remit to examine Australia’s federal and state tax and transfer (welfare) systems. Gender issues are at play in some crucial parts of the...

This paper critically evaluates the legal design of Australia’s GST (a value added tax) in light of recent OECD work on the consumption tax treatment of cross-border transactions. An emerging consensus from the OECD suggests that, for business to business supplies, consumption taxes should use...

Australian tax drafting is now a small distinctive enclave within the larger realm of legislative drafting because the tax system has been chosen as the site for a novel drafting project. This has been done in the apparent belief that changing the choice and organisation of words within the tax...

Australia has four anti-deferral regimes applicable to Australian residents that have interests in foreign entities. The regimes are (i) the controlled foreign companies (CFC) regime, (ii) the foreign investment fund (FIF) regime, (iii) the transferor trust regime, and (iv) the deemed present...