JAT Volume 23 Issue 1 Article 6 – FULLARTON AND PINTO

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The PLUG-IN HYBRID ELECTRIC VEHICLE in remote Australia: a further CASE STUDY 2016–2021

LEX FULLARTON AND DALE PINTO

Abstract

Since the beginning of the 19th century, the natural environment of the planet has been placed
under the dire threat of climate change. This has been caused by greenhouse gas (GHG)
emissions from the burning of fossil fuels. GHG emissions threaten to alter the planet’s
ecosystems disastrously and permanently. Statistics reveal that Australian individuals are
among the highest GHG emitters on the planet, and that the transport sector contributes
nearly one-fifth of the nation’s GHG emissions. It is suggested that significant reductions in
Australian GHG emissions are urgently required, and it is considered that those reductions
might be helped by a transition to electric vehicles (EVs) in the transport sector.

This paper looks at the consumption of motor vehicle fuels in Australia’s transport sector and
suggests how a reduction in GHG emissions might be achieved. It suggests that the
electrification of Australian motor vehicles could eliminate up to 20 per cent of existing
Australian GHG emissions. The paper presents further findings from a case study that was
conducted on a Mitsubishi Outlander Plug-in Electric Hybrid Vehicle (PHEV) in remote
Western Australia from 2016–17. That study is updated and extended in this paper to
October 2021.

The paper uses published statistical data from the Organisation for Economic Co-operation
and Development (OECD) and Australian government agencies to support its findings,
conclusions and suggestions for further research. It looks at the rate of transition to electric
vehicles and concludes that, while the transport sector’s growing contribution to Australia’s
overall GHG emissions could be significantly reduced by the transition to electric vehicles,
there is some way to go. The paper suggests that there are significant economic factors
inhibiting the adoption of electric vehicles in Australia. However, rising fuel prices could
encourage the transition away from vehicles powered by environmentally damaging internal
combustion engines towards electric vehicles in Australia.

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JAT Volume 23 Issue 1 Article 5 – TARIQ SHAH AND DEVOS

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TAX Implications ARISING FROM Mergers And Acquisitions – AN INVESTIGATION OF Australian Firm

AMNA TARIQ SHAH AND KEN DEVOS

Abstract

The tax and accounting literature indicates that mergers and acquisitions (M&As) have not
been predominant in Australia until recently, but there is strong overseas evidence that
suggests that this course of action can have significant tax implications. This paper
investigates the presence, if any, of potential tax advantages obtained by Australian-based
firms through M&A deals. Ninety-seven observations, comprising M&A deals completed
between 2005 and 2015, were investigated to statistically support and explain the potential
link between M&A decisions and certain corporate tax advantages gained. The findings
suggest that when firms make profit-maximising decisions as part of an M&A deal, a
potential reduction in tax can transpire from such transactions.

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JAT Volume 23 Issue 1 Article 4 – BELLE ISLE AND FREUDENBERG

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AN EVALUATION OF THE PROPOSED CHANGES TO THE INDIVIDUAL TAX RESIDENCY RULES

MELISSA BELLE ISLE AND BRETT FREUDENBERG

Abstract

Little is known about the knowledge (literacy) of small business owners (SBO). This is of
concern as the capabilities of SBOs may be central to the success of their business. For
example, such literacies might influence the SBO’s ability to manage cashflow, know their
obligations under the tax system and how to interpret the financial position of the business.
This article reports a survey of small businesses in the service sector in terms of their literacy
for financial statements, computer accounting software and business tax, and if there is any
relationship between them. Results demonstrates that there is a linear relationship between
them and that certain demographics are likely to have lower overall literacy.

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