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...

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...

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 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...

Business tax reform in Australia. Includes analysis by local and overseas industry experts of past tax reforms, our current business tax system and potential future developments as canvassed by the Australian Government's Future Tax System Review (Henry Review)