Small businesses are a critical part of the Australian economy, and over the years a number of tax reforms have been implemented to try to assist them. A potential reform mooted has been for the introduction of a dual income tax (DIT) system. Pitcher Partners (an Australian accounting firm)...

The arts sector can be plagued by characteristics that make its sustainability difficult, and it would appear that those in the arts sector consider that Australia's tax system has an important role to play in contributing to a sustainable arts sector. For example, within the 2020 Summit, at...

Within the 2020 Summit coordinated by the Australian Federal Government, at least 19 recommendations by the committee on ‘Towards a creative Australia’ related to proposed tax changes. This would indicate that those on this Committee consider that Australia’s tax system has an important...

The arts sector can be plagued by characteristics that make its sustainability difficult. In Australia’s recent 2020 Summit, a number of tax reform ideas mooted to assist the arts appeared to be influenced by overseas practice. This article considers a number of foreign practices to ascertain...

Literacy and numeracy have become important global educational issues. Numeracy has been shown to impact on the performance of first year tertiary students and evidence suggests that students without recent maths studies are underprepared for programs such as science, IT, economics and...

In 1992, New Zealand adopted 2 hybrid entities for taxation purposes, known as Qualifying Companies, and Loss Attribution Qualifying Companies. It was stated that these entities would provide members with limited liability, but would be taxed in a similar manner to partnerships. New Zealand's...

This study provides empirical evidence of the effect of a simulated work integrated learning (WIL) program on students’ self‐efficacy within an accounting context. An Accounting WIL Program was designed as a two‐staged module using information seminars, networking sessions and in‐depth...

In 1998 when the government announced its proposal for a new tax system in its White Paper, Not a New Tax, A New Tax System (ANTS), it perceived there were a lot of inadequacies with the Australian tax system. The emphasis the government put on selling its reforms can be seen in the title of its...

The skills required by a student to excel both academically and in their chosen professional careers have been identified by many institutions, and can be referred to as ‘generic capabilities’. These generic capabilities can extend from interpersonal skills, problem solving, oral...

An advantage of tertiary study is the learning of new theories and ideologies, which can give a new perspective on how one views the world and their place in it. However, a potential barrier to this growth can be students’ own perceptions of themselves and their capabilities to deal with...