This aim of this paper is to identify the potential for a partnership arrangement in the local industry of the Business of Health. This partnership would use the same "Strategic Industry Approach" that the State Development Centre Townsville has already used successfully in Townsville for a...

The scope of the Northern Territory stamp duty was tested on September 30 in an appeal to Australia's High Court, the final court of appeal, in a case (Alcan (NT) Alumina Pty Ltd. v. Commissioner of Territory Revenue, [2009] HCA 41) involving Alcan, the multinational aluminum manufacturer and...

The Australian judicial concept of income involves a narrow approach which is similar to that taken by the courts in the United Kingdom but which stands in sharp contrast to the much broader approach taken by the courts in the United States. The early Australian income tax statutes, however,...

This article examines tax treaty trends in five Central Asian Republics: Kazakhstan, the Kyrgyz Republic, Tajikistan, Turkmenistan and Uzbekistan, following the gaining of their independence after the fall of the Soviet Union in 1991. In particular, it compares the construction of treaties...

Australian tax laws have contained a general anti-avoidance rule (GAAR) for over a century. The income tax GAAR proved robust for over half a century but ceased to be effective when read down in the 1970s and was replaced in 1981. The current GAAR has been recently amended to include specific...

This chapter examines the historical development of the formulary apportionment approach in key jurisdictions.From the time income taxes were first widely enacted, tax designers have been concerned with the question of how to allocate profits in transactions that incorporated labour, capital or...

By the time of Federation in Australia in 1901, all of Australia’s six States (then British Colonies) had introduced income taxes in some form. This chapter traces the subsequent development of the centralisation of Australia’s income taxation system from 1915, when the central...