Sydney Law School: Recent submissions
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The ghosts of Levene and Lysaght still haunting 90 years on: Australia's 'great age' of residence litigation?
Published 2018Between 2010 and 2016 there were 34 cases litigated in Australia relating to the residence status of individual taxpayers compared with only 25 cases in the prior 79 years. This article: (1) after briefly setting out ...Open AccessArticle -
The floating charge under the PPSA: The current state of play
Published 2019Since its recognition by 19th-century English courts, the floating charge has been a form of security favoured by lenders and corporate borrowers. Although the Personal Property Securities Act 2009 (Cth) (PPSA) is generally ...Open AccessArticle -
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