The statutory test to determine when an individual is a resident of Australia has changed little since it was adopted in 1930, when Australia replaced its territorial-based individual income tax system with a residence-based system. In 2019 the government received comprehensive recommendations...

In this article, the authors look at Australia’s offshore banking tax regime — from its origins to its planned phaseout following criticism from the OECD and EU — and explain why tax incentives and concessions were not sufficient to elevate Australia to a regional financial center

Over the years, and particularly in the post-global financial crisis era, some harmonization of Member States’ tax policy has increasingly been seen as a task necessarily incidental to the functioning of the single European market. However, since its inception, the E.U. constitution has never...

Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The...

While the impact of fake news on viewers, particularly marginalized media users, has been a cause of growing concern, there has been little attention paid to the phenomenon of deliberately “manipulated” news published on social media by mainstream news publishers. Using qualitative content...

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...

In the midst of World War II, the Australian federal Labor government effectively appropriated the states’ income tax systems, with the understanding these would be returned after the war. A state challenge on constitutional grounds in the courts was unsuccessful. The appropriation suited...

In the 1970s, the Australian income tax system was subject to a wave of avoidance and evasion unprecedented in this country and probably unmatched anywhere else in the world. The episode cost revenue billions of dollars, did untold damage to the social fabric of our country and permanently...

The proprietary nature of corporate management tax policy and corporate tax return information results in very little information being known about the tax aggressive behaviour of these entities. Despite this lack of inside knowledge, tax scholars have continued to attempt to identify corporate...