A multiobjective evaluation method (linear additive weighting) is used to assess the performance of stations comprising the suburban railway network of Brisbane, Australia. A multidimensional view of station performance is taken which includes such criteria as catchment population, proximity of...

This paper analyses the methods adopted by Australia and New Zealand to tax companies and their shareholders in four key periods from 1945 to 2005. For each period the major concern of the paper is with an analysis of the factors contributing to effective tax rates for different types of...

Other than individuals, the most common taxable entities in Australia are companies. The income tax definition of company includes companies formed under the Corporations Act 2001, other bodies corporate and unincorporated associations (except partnerships and certain joint ventures). Limited...

This paper analyses the methods adopted by Australia and New Zealand to tax companies and their shareholders in four key periods from 1945 to 2005. For each period the major concern of the paper is with an analysis of the factors contributing to effective tax rates for different types of...

The 1957 Australia-Canada taxation treaty was the third comprehensive taxation treaty entered into by Australia and the 11th entered into by Canada. Neither the negotiation and drafting of the treaty nor its relevance for understanding the development of the treaty practice and policy of each...