Sydney Law School: Recent submissions
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Digitalisation and broadcasting: Evaluating the application of royalty withholding tax to digitalised business models
Published 2019The digital economy and, more specifically, highly digitalised business models are putting pressure on domestic and international tax systems. As potential responses are being explored by individual governments and the ...Open AccessArticle -
Combatting serious tax non-compliance: Tax fraud and money laundering
Published 2016As illustrated by recent successful prosecutions, pursuing money laundering offences in tax cases can be an effective mechanism to penalise individuals involved in serious tax non-compliance. These cases suggest that tax ...Open AccessArticle -
Fringe benefits tax and the company car : aligning the tax with environmental policy
Published 2008Increasingly, environmental taxes have been seen as a legitimate means to address environmental issues, specifically global warming, but opportunities also exist to reform current tax frameworks to align them more closely ...Open AccessArticle -
Considering the taxation implications of Australia’s carbon pricing mechanism
Published 2012With the commencement of the carbon price on 1 July 2012, new Division 420 operates with respect to transactions involving Registered Emissions Units. Although the carbon price will initially only apply to approximately ...Open AccessArticle -
Welfare appeals and the ARC report to SSAT or not to SSAT: Is that the question?
Published 1996An Australian Administrative Review Council (ARC) report proposes that two-tier external merits review of social security appeals be reduced to a single tier of review (by the Administrative Appeals Tribunal). At the same ...Open AccessArticle