Full publication
Journal of Australian Tax – Volume 18, Issue 1
Articles
COMPARISONS OF TAX EVASION AND WELFARE FRAUD:
HOW WELL DOES POLICY IN AUSTRALIA AND NEW ZEALAND REFLECT PUBLIC ATTITUDES TO THESE CRIMES? By Lisa Marriott and Dalice Sim
REGULATING THE REGULATOR: ASSESSING THE EFFECTIVENESS OF THE ATO’S EXTERNAL SCRUTINY ARRANGEMENTS By Sunita Jogarajan
A QUESTION OF THE INTEGRITY OF THE DIVIDEND IMPUTATION SYSTEM WHEN CORPORATE TAX RATE CHANGES: AN AUSTRALIAN STUDY By H. Khiem (Jonathan) Nguyen
WHEN IS THE COMMISSIONER EMPOWERED OR REQUIRED TO NEGATE A GST BENEFIT? By Cyrus Thistleton
OPTIONAL DISTRIBUTIONS UNDER NEW ZEALAND’S IMPUTATION AND RESIDENT WITHHOLDING TAX SYSTEMS By James Murray
DOUBTS ABOUT THE CENTRAL MANAGEMENT AND CONTROL RESIDENCY TEST FOR COMPANIES? By David Jones, John Passant and John McLaren
IN WHOSE INTEREST? AN ASSESSMENT OF THE NEW SOUTH WALES GOVERNMENT’S POST-AMALGAMATION RATE PATH FREEZE POLICY By Brian Dollery and Joseph Drew