Issue Editorial The Journal of Australian Taxation has always adopted a policy of publishing articles on a wide range of tax topics. This volume is no exception. It contains seven articles from tax practitioners and academics on Australian and New Zealand tax issues. The articles in this volume deal with a wide range of topics. […]
DOUBTS ABOUT THE CENTRAL MANAGEMENT AND CONTROL RESIDENCY TEST FOR COMPANIES? By David Jones, John Passant AND John McLaren This article critically examines the Australian Taxation Office (ATO) interpretation of the second statutory test for company residence found in the definition of ‘resident’ in sub-section 6(1) of the Income Tax Assessment Act 1936. The statutory […]
Full publication Journal of Australian Tax – Volume 18, Issue 1 Articles COMPARISONS OF TAX EVASION AND WELFARE FRAUD: HOW WELL DOES POLICY IN AUSTRALIA AND NEW ZEALAND REFLECT PUBLIC ATTITUDES TO THESE CRIMES? By Lisa Marriott and Dalice Sim REGULATING THE REGULATOR: ASSESSING THE EFFECTIVENESS OF THE ATO’S EXTERNAL SCRUTINY ARRANGEMENTS By Sunita Jogarajan […]