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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 …
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 …
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.
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 …