Volume 4, Issue 1

THE NEW ZEALAND DEFINITION OF “RESIDENCE” FOR INDIVIDUALS: LESSONS FOR AUSTRALIA IN A “GLOBAL” ENVIRONMENT  Clinton Alley, Duncan Bentley and Simon James

THE REVIEW OF BUSINESS TAXATION’S “OPTION 2” – PROBLEMS IN CONCEPT AND IN PRACTICE  John Glover

COMPLIANCE COSTS OF SMALL AND MEDIUM ENTERPRISES  Mustafa Hanefah, Mohamed Ariff and Jeyapalan Kasipillai

JUDICIAL AND LEGISLATIVE CONSIDERATIONS IN THE TAXATION OF COMPENSATION RECEIPTS: AN INTERNATIONAL COMPARISON  Kerrie Sadiq

SECTION 90 OF THE CONSTITUTION AND VICTORIAN STAMP DUTY ON DEALINGS IN GOODS  Patricia Sampathy