The Australian Taxation Office (ATO) considers ALL animals sold as part of a primary production business to be trading stock. However, the word ALL is not contained in s 995 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997), rather the ATO view is based on its interpretation of the...

This paper looks at a review of previous study, conducted in 2016, on a plug-in electric vehicle, and updates the data and findings of that previous paper. It finds that the up take of EVs in Australia is extremely slow however the last year has shown a significant increase in that transition to...

This thesis explores the taxpayer compliance behaviour of blue-collar workers, in the Pilbara region of Western Australia, in the 1990s. Statistics reveal that those taxpayers participated in the mass-marketed tax avoidance schemes of the period at significantly higher rates than any other group...

This submission is in response to a request by The Senate Standing Committee on Environment, Communications and the Arts for submissions on a review into the Renewable Energy (Electricity) Amendment Bill 2010 [Provisions]; Renewable Energy (Electricity Charge) Amendment Bill 2010[Provisions].It...

Firstly, this paper defines a tax to establish a definition of a carbon tax and then examines the Clean Energy Act 2011 (Cth) (CE Act), which is considered to be a carbon tax. Secondly, it examines the Australian Renewable Energy (Electricity) Act 2000 (Cth) (REE Act) to ascertain if it...

Since the beginning of the 19th Century, the natural environment of the planet has been placed under the dire threat of climate change. That has been caused by greenhouse gas (GHG) emissions from the burning of fossil fuels. GHG emissions threaten to alter the planets ecosystems disastrously and...

This paper proposes that the concept of the ‘trust’ held for over a thousand years under the British legal system is drawing to a close. Education and Legislation is heralding the demise of that ancient and noble institution in the Australian context. The Paper puts forward various...

Submission to the 2011 Western Australian Electoral Boundary Review.It is proposed that the seat be continue to be known as North West to reflect its geographic position.The proposal is that existing boundaries be kept as the changes adopted in 2011 are being served by the local member in the...

It is proposed that the seat be known as Lower North West to reflect its geographic position. The proposal is that an area bounded by the Murchison River and including the Town of Kalbarri in the south to the Shires of Mt Magnet and Meekatharra in the east to the Shire of Ashburton in the north....