Volume 7, Issue 2

PART IVA: POST-HART  Michael D’Ascenzo

THE TAXPAYERS’ CHARTER: A CASE STUDY IN TAX ADMINISTRATION  Simon James, Kristina Murphy and Monika Reinhart

THE AUSTRALIAN INCOME TAX SYSTEM: HAS IT HELPED OR HINDERED PRIMARY PRODUCERS ADDRESS THE ISSUE OF ENVIRONMENTAL SUSTAINABILITY?  Margaret McKerchar and Cynthia Coleman

TIME IS OF THE ESSENCE: SUPPLIES, GROUPING SCHEMES AND CANCELLED TRANSACTIONS  Rebecca Millar

DUTIES GENERAL ANTI-AVOIDANCE RULES: LESSONS FROM INCOME TAXATION  Nabil (Bill) Orow and Eu-Jin Teo

THE TRADITIONAL RATIONALE OF THE ARM’S LENGTH APPROACH TO TRANSFER PRICING – SHOULD THE SEPARATE ACCOUNTING MODEL BE MAINTAINED FOR MODERN MULTINATIONAL ENTITIES?  Kerrie Sadiq

TAX MORALE IN AUSTRALIA: WHAT SHAPES IT AND HAS IT CHANGED OVER TIME?  Benno Torgler and Kristina Murphy