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Full-Text Articles in Business
Tax Havens: Will They Survive?, John Mclaren
Long Service Leave In Australia: An Examination Of The Options For A National Long Service Leave Minimum Standard, Rebecca Casey, John Mclaren, John Passant
Long Service Leave In Australia: An Examination Of The Options For A National Long Service Leave Minimum Standard, Rebecca Casey, John Mclaren, John Passant
John McLaren
Long service leave is an employment condition that provides paid leave to employees who serve an employer over a long period of time without a break in service. A common feature of long service leave is continuous service with an employer, which then entitles an employee to paid leave as a reward for their service. This means that in most jurisdictions the leave is generally not portable and is lost when transferring between employers. This paper will explore the long service leave entitlements for national system employees that currently exist in state and territory long service leave legislation in Australia …
Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting
Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting
John McLaren
No abstract provided.
A Uniform Land Tax In Australia: The Potential For This To Be A Reality Post The 'Henry Review', John Mclaren
A Uniform Land Tax In Australia: The Potential For This To Be A Reality Post The 'Henry Review', John Mclaren
John McLaren
No abstract provided.
The Act Has Increased Land Tax For All Homeowners And Reduced Stamp Duty: Should This Approach Be Adopted By All States In Australia?, John Mclaren
John McLaren
From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form of general rates, on all homes in the ACT, including owner occupied homes on a progressive basis. Different marginal rates of tax are applied at different values of the land. The ACT is unique in that there is no local government so the ACT government was able to increase its general rates on owner-occupied homes and reduce land tax on investment properties and commercial properties. As a result of the resultant increase in government revenue, the ACT has substantially reduced stamp duty on real property …
Principles Of Taxation Law, Kerrie Sadiq, Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John Mclaren, Wes Obst, Antony Ting
Principles Of Taxation Law, Kerrie Sadiq, Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John Mclaren, Wes Obst, Antony Ting
John McLaren
Written specifically for students, Principles of Taxation Law 2010 brings much-needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2010 edition include: two new chapters - 'Sources of Taxation Law' and 'Assessable income'; a new tax study guide; clearly structured chapters grouped under helpful headings; flowcharts, diagrams and tables, end-of-chapter practice questions, and case summaries; and the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods …
The Oecd And Its Campaign Against Harmful Tax Competition: Is This International Law?, John Mclaren
The Oecd And Its Campaign Against Harmful Tax Competition: Is This International Law?, John Mclaren
John McLaren
Since the late 1990's, the OECD (Organisation for Economic Co-operation and Development) has been very active in its campaign against 'harmful tax competition'. The campaign against tax havens and offshore financial centres involved the naming and shaming of some 36 tax havens. Since then a number of tax havens have agreed with the OECD to reform their bank secrecy laws and to become more transparent in their dealings with other countries. To some extent there have been threats of sanctions against tax havens if they did not agree to co-operate but generally most tax havens have accepted the views of …
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
John McLaren
The Taxation and Company Law Casebook provides a concise, yet detailed summary of approximately 180 leading Australian and foreign company and taxation cases relevant to the study and practice of Australian company and income tax law. The casebook is designed to be used in conjunction with, and to supplement, a text.
What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd?, John Mclaren
John McLaren
No abstract provided.
Law Of Investments, John Mclaren, Melissa Naylor, Mary Toohey
Law Of Investments, John Mclaren, Melissa Naylor, Mary Toohey
John McLaren
No abstract provided.
Commercial And Economic Law In Australia, Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle, John Mclaren
Commercial And Economic Law In Australia, Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle, John Mclaren
John McLaren
No abstract provided.
The Oecd's "Harmful Tax Competition" Project: Is It International Law?, John Mclaren
The Oecd's "Harmful Tax Competition" Project: Is It International Law?, John Mclaren
John McLaren
On 13 March 2009 the Organisation for Economic Co-operation and Development (OECD) announced that Austria, Luxembourg and Switzerland had agreed to introduce laws to allow for the exchange of information on tax evaders. The OECD has been actively trying to protect the national tax bases of its member states and this has now become an imperative with the global financial crisis and government deficits. The OECD's harmful tax competition project has been actively pursued for the past 12 years and appears to be receiving worldwide acceptance. On this basis it can be strongly argued that it now has the status …
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
John McLaren
No abstract provided.
Has The Distinction Between Tax Avoidance And Tax Evasion Become Blurred: Is This Simplification Or Is There Another Agenda?, John Mclaren
Has The Distinction Between Tax Avoidance And Tax Evasion Become Blurred: Is This Simplification Or Is There Another Agenda?, John Mclaren
John McLaren
The Australian common law recognises the important distinction between tax avoidance and tax evasion but the current trend in Australia is for the Australian Government to ignore the difference between the two concepts. It is highly questionable that the difference is being distorted because of a desire to simplify this area of the law. It will be contended in this article that there is a deliberate attempt by the Government to treat tax avoidance as constituting tax evasion and to ignore the legal distinction between the two. For example, the new law to deter the promotion of tax schemes, Division …
Australia Has Had A Petroleum Resource Rent Tax Since 1987: Why The Concern About A Proposed 'Mineral Resource Rent Tax'?, John Mclaren
Australia Has Had A Petroleum Resource Rent Tax Since 1987: Why The Concern About A Proposed 'Mineral Resource Rent Tax'?, John Mclaren
John McLaren
The Australian Government introduced a resource rent tax on offshore oil and gas deposits in 1984 and since then it has raised in excess of an additional $1 billion a year in revenue over and above the normal company tax on income1. At the time it was being introduced a great deal of controversy followed the proposed introduction of the resource rent tax. The Petroleum Resource Rent Tax (PRRT) was introduced by the Petroleum Resource Rent Tax Act 1987 (Cth) and is imposed on the profit at the rate of 40 percent. The Petroleum Resource Rent Tax Assessment Act 1987 …
The 25 Per Cent Entrepreneurs' Tax Offset - A Critical Analysis, John Mclaren
The 25 Per Cent Entrepreneurs' Tax Offset - A Critical Analysis, John Mclaren
John McLaren
It should be acknowledged at the start that any measure to reduce the income tax burden on business, and in particular small business in Australia, is a step in the right direction, given the comparative rates of tax that apply in the Asia-Pacific region. However, using the tax system to attempt to encourage growth in small business may not be the ideal approach, and the purpose of this paper is to critically analyse the new 25% tax offset for entrepreneurs' as well as propose areas that need further research and further options that may be considered to promote the financial …
What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd, John Mclaren
John McLaren
No abstract provided.
Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren
John McLaren
When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …