Volume 17, Issue 1

ASSESSING TAXPAYER RESPONSE TO LEGISLATIVE CHANGES: A CASE STUDY OF ‘IN-HOUSE’ FRINGE BENEFITS RULES Daniel Braverman, Stephen Marsden and Kerrie Sadiq

THE TAXATION OF FOREIGN INVESTMENT IN AUSTRALIA BY SOVEREIGN WEALTH FUNDS: WHY HAS AUSTRALIA NOT PASSED LAWS ENSHRINING THE DOCTRINE OF SOVEREIGN IMMUNITY? John McLaren

RECONCILING THE OVERLAP OF CHARGING PROVISIONS IN REGARD TO NON-CASH BENEFITS FROM EMPLOYMENT, PERONAL EXERTION AND BUSINESS Dale Boccabella

CAREFUL WHAT YOU WISH FOR: RATE-CAPPING IN VICTORIAN LOCAL GOVERNMENT Joseph Drew and Brian Dollery

ECONOMIC AND SOCIAL CONSEQUENCES OF CHANGING TAXATION ARRANGEMENTS TO WORKING HOLIDAY MAKERS Adam Steen and Victoria Peel