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Full-Text Articles in Business
Private Binding Rulings With Self Assessment, J. Fitzgerald
Private Binding Rulings With Self Assessment, J. Fitzgerald
Faculty of Business - Accounting & Finance Working Papers
The Taxation Laws Amendment [Self Assessment] Act 1992, [Act No. 101 of 1992], provided for a system of binding and, in some cases, reviewable tax rulings. Rulings may be either Public or Private. To-day I will be talking to you about Private [Binding] Rulings but it would assist if I just spoke briefly about Public Rulings which incidentally are not reviewable. Only Private Rulings will be reviewable by the Administrative Appeals Tribunal [AAT] or the courts.
Income Tax - Discipline Or Review?, R. B. Williams
Income Tax - Discipline Or Review?, R. B. Williams
Faculty of Business - Accounting & Finance Working Papers
A government needs money to be able to operate and usually raises a significant proportion of this finance by taxing those who live and earn income within its boundaries. This paper addresses aspects of the question why one government, the Australian government, should choose income tax as the major vehicle for raising revenue. Drawing on the work of the French historian and philosopher Michel Foucault it is suggested the income taxing system provides a way of disciplining and monitoring the population, primarily to encourage the voluntary payment of income tax but also allowing each citizen to become known.