Volume 5, Issue 3

PROCEDURAL FAIRNESS AND NON- ASSESSING DECISIONS OF THE FEDERAL COMMISSIONER OF TAXATION  Michael Blissenden

THE GST REGULATION IMPACT STATEMENT AND NONPROFIT ORGANISATIONS  Myles McGregor-Lowndes and Denise Conroy

SMALL BUSINESS START-UP COMPLIANCE COSTS OF THE GOODS AND SERVICES TAX: ESTIMATES AND LESSONS FROM TAX REFORM  Jeff Pope and Nthati Rametse

COMPARING NEW ZEALAND’S PRIVATE RULINGS SYSTEM AND ITS FEATURES WITH A SELECTION OF INTERNATIONAL PRIVATE RULINGS SYSTEMS – WHAT IS THERE IN COMMON?  Adrian Sawyer

TAX REFORM IN AUSTRALIA: IMPACTS OF TAX COMPLIANCE COSTS ON SMALL BUSINESS  Binh Tran-Nam and John Glover