Cataloguing Business Tax Reform Seven Years On

Published on 01 Sep 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Over the last seven years Australia’s tax laws dealing with business taxation laws have been the subject of a massive change starting with the implementation of the recommendations of “A New Tax System” and its successor, the Review of Business Taxation. This paper does not seek to evaluate the success of those inquiries, rather, it focuses on tracking the outcomes of the business tax reform arising from the Review of Business Taxation. The paper does this by identifying the recommendations which were adopted and enacted, those which are still outstanding and those which have lapsed. It also identifies recommendations of the Review of Business Taxation that have been implemented indirectly through subsequent reviews and inquiries, such as the Review of International Taxation Arrangements (RITA) and the Review of Self Assessment (ROSA).

Author profiles

Prof Michael Dirkis CTA

Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012

More by Dr Michael DIRKIS

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• Recent developments in Australia’s international tax rules paper - 14-March-2018
• Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - The general deduction jurisprudence of Justice Graham Hill - 01-June-2013
• The residence of companies and trusts revisited paper - 17-October-2012
• Cataloguing international tax reform 12 years on - 01-February-2012
• Ahead of “two days in October”: Reviewing the status of the recommendations of Australia’s future tax system review - 01-September-2011
• Getting your practice ready for the new Tax Agent regulatory scheme paper - 17-November-2009
• "The science of tax design?”: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS) - 01-November-2009
• Taxing beyond Australia’s horizon: the section 23AG changes - 01-September-2009
• Revealing Australia’s carbon pollution reduction scheme - 01-August-2009
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• Cover: Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme - 01-November-2008
• CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper - 01-August-2008
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• Selected aspects of source and residency in the new millennium paper - 16-March-2007
• Relationship matters – Leading the Australian Tax Office - 01-May-2006
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• Review of developments - 12-December-2002
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• The Ralph Report: a step closer, a step farther away - 01-November-1999
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Antony Ting

Antony is a senior lecturer, discipline of business law, University of Sydney. - Current at 01 January 2014

More by Antony TING

• Comparative perspectives on revenue law – Essays in honour of John Tiley - 01-July-2009
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• Taxation of Trust Income: a Comparison between Australia and the United Kingdom - 01-January-2003

Click here to expand/collapse more articles by Antony TING.