In the current economic downturn it makes common sense to empathise with taxpayers who want to do the right thing but are in need of short term support. For example, by providing a little latitude - treating people how you would expect to be treated in their shoes - the Australian Taxation...

It is a pleasure to welcome you here tonight on the eve of the Asia Tax Forum. A few years ago I hosted the Study Group on Asian Tax Administration and Research here in Sydney.Today, I welcome the Asia Tax Forum as a broadening of that relationship, noting the importance of that relationship to...

These tough and uncertain economic times place a premium on responsiveness. However, responding quickly and effectively is only possible when sound arrangements and frameworks are in place, not the least being a good relationship with tax and superannuation professionals

This paper focuses mainly on actual or proposed Commissioner adjustments, usually as a result of audit activity (ie categories c) and d) above). However it is worth noting here that the new Federal Court Tax List Directions, which are designed to speed up the resolution of matters, work well in...

In preparing for this presentation Deloitte kindly canvassed a range of questions that may be of general interest to large businesses, some of which have relevance to the wider taxpaying community. The purpose of my presentation is to provide some answers to these questions. However, a few...

When enfant terrible Damian Hirst, reputedly Britain's highest earning artist, recently said in relation to the UK and its tax system that 'I like living here. If you live somewhere nice you've got to pay the taxes, haven't you?' every tax commissioner was smiling, along with the HM Revenue and...