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Faculty of Business - Papers (Archive)

2013

Tax

Articles 1 - 3 of 3

Full-Text Articles in Business

Not All Bank Accounts In Tax Havens Amount To Criminal Conduct, John A. Mclaren Jan 2013

Not All Bank Accounts In Tax Havens Amount To Criminal Conduct, John A. Mclaren

Faculty of Business - Papers (Archive)

More than 500 Australians are apparently on a list of tax haven users obtained by the Washington-based International Consortium of Investigative Journalists, as part of its investigation into the use of offshore companies.


The Australian Capital Territory Has Adopted Measures To Abolish Stamp Duty And Impose A Land Tax On All Real Property: Will This Approach Be Adopted By Other States In Australia?, John A. Mclaren Jan 2013

The Australian Capital Territory Has Adopted Measures To Abolish Stamp Duty And Impose A Land Tax On All Real Property: Will This Approach Be Adopted By Other States In Australia?, John A. Mclaren

Faculty of Business - Papers (Archive)

From 1 July 2012 the Australian Capital Territory (ACT) imposed land tax, in the form of general rates, on all commercial and residential property in the ACT, including owner occupied homes, on a progressive basis. Marginal rates of tax are applied on increased 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 subsequent increase in government revenue, the ACT has substantially reduced stamp duty on …


Give The Wealthy A Tax Amnesty, The Budget Needs It, John A. Mclaren Jan 2013

Give The Wealthy A Tax Amnesty, The Budget Needs It, John A. Mclaren

Faculty of Business - Papers (Archive)

The Australian Taxation Office continues its campaign to track down the offshore bank accounts of wealthy Australians, amid a global effort to improve tax transparency.