THE NEW ZEALAND DEFINITION OF “RESIDENCE” FOR INDIVIDUALS: LESSONS FOR AUSTRALIA IN A “GLOBAL” ENVIRONMENT Clinton Alley, Duncan Bentley and Simon James
THE REVIEW OF BUSINESS TAXATION’S “OPTION 2” – PROBLEMS IN CONCEPT AND IN PRACTICE John Glover
COMPLIANCE COSTS OF SMALL AND MEDIUM ENTERPRISES Mustafa Hanefah, Mohamed Ariff and Jeyapalan Kasipillai
JUDICIAL AND LEGISLATIVE CONSIDERATIONS IN THE TAXATION OF COMPENSATION RECEIPTS: AN INTERNATIONAL COMPARISON Kerrie Sadiq
SECTION 90 OF THE CONSTITUTION AND VICTORIAN STAMP DUTY ON DEALINGS IN GOODS Patricia Sampathy