Facilitation payments to foreign public officials are legal and tax deductible in Australia and New Zealand, within certain parameters. In light of increasing corruption in both countries, this study questions the reasonableness of allowing tax deductions for payments that are classified as...

New Zealand has seen a change in policy direction from the provision of taxation incentives for retirement income savings from 1910 through to 1988, to removal of all incentives from 1988 through to 2004. In 1910 the focus was primarily on decreasing state dependency, while simultaneously...

This article utilises three case studies to examine the issues of water scarcity, quality and sustainability arising from agricultural irrigation schemes and suggests a role for tax policy to address these issues. Selected to raise different water for irrigation issues, the case studies are the...

This article examines goodwill and trade marks from the perspectives of accounting and tax, running through their lifecycles. We raise and challenge four propositions. These pertain to the tax and accounting treatment of trade marks and goodwill as being of less value than patents and copyright,...