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 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,...

The introduction of a broad-based indirect tax at the State level is impractical for constitutional reasons. Attention has instead turned to the possibility of alternative new taxes at the State level, such as a State income tax

The Australian income tax provisions currently permit a deduction for various items of tax-related expenses, including expenses incurred in managing tax affairs, interest charged by the Australian Taxation Office and the costs of tax litigation. The history of these provisions suggests that they...