Australian Tax Review update: Vol 52 Pt 3 By journalalerts on October 26, 2023 Posted In: Australian Tax Review (AT Rev) Tagged: Case study of Australian SME advisors and what business structure they would recommend to their clients Goods and Services Tax (GST) GST and healthy eating habits New Zealand obesity crisis OECD Organisation for Economic Co-operation and Development Part IVA Professor Dale Pinto Professor Kerrie Sadiq Pt IVA over the last 40 years Ranjana Gupta removal of GST on fresh fruit and vegetables in New Zealand small and medium enterprise (SME) sector small business owners (SBOs) Small Business Tax Literacy smart card scheme for purchasing fruit and vegetables The Hon Richard Edmonds AM SC
Australian Tax Review update: Vol 50 Pt 3 By journalalerts on January 24, 2022 Posted In: Australian Tax Review (AT Rev) Tagged: Analysing the Judicial Definition of Income in Light of Folk Justice articles AT Rev Australia’s GST legislation automated payments and refunds benefits of Blockchain for GST administration Blockchain and Tax Administration: A Critical Assessment bonus shares business income Caroline Malcolm challenges for administering Australia's Goods and Services Tax (GST) with Blockchain characterising the GST treatment of certain transactions Christina Allen concept of flows Connie Vitale Contemporary Tax Issues Relating to Blockchain Technologies Dale Pinto digitalisation Donovan Castelyn e-invoicing system Editorial effective operation of a tax system Eliza Mik fairness gifts global Value Added Tax (VAT) gap Goods and Services Tax (GST) income from hobbies judicial meaning of income Kerrie Sadiq Meeting Tax Challenges Inherent with Blockchain Technology through the Lens of Australia's GST Noam Noked real-time GST reporting real-time reporting system based on blockchain technology reducing compliance costs Reducing the GST Gap in a Decentralised Confidential Manner Robert Whait Sascha Jafari Scrapes of the Bank Manager's Big Black Dog Since 1991 social justice Special Feature: Marking 40 Years of Part IVA tax administration The Hon GT Pagone QC welfare payments windfalls
Australian Tax Review update: Vol 50 Pt 1 By journalalerts on August 5, 2021 Posted In: Australian Tax Review (AT Rev) Tagged: 50 Years and Still Going Strong A Cautionary Application of the Myer Emporium Principle to Deductions Alexander Schatz Ann O’Connell Anne Robinson AM articles AT Rev Australian Tax Review (AT Rev) book review Christine Peacock commercial and business activities Commissioner of Taxation v Myer Emporium Ltd Dale Pinto Editorial forecasting of cash flows to meet debt servicing and operational costs Full Federal Court decision in Greig v Commissioner of Taxation (Greig) Goods and Services Tax (GST) Hon Richard Edmonds AM SC isolated business transaction Jae Yang Kerrie Sadiq long-term take-or-pay contracts new and used residential premises new residential premises as taxable supply obtaining capital investment oil and gas projects product supply renovated premises share trading tax consequences Taxation of Charities and Not-for-profits taxpayer’s deduction of losses made in respect of shares The Taxation of Both Sides of Take-or-Pay Contracts used residential premises as input taxed supply or outside the scope of GST/VAT Value Added Tax (VAT) What Does It Take to Make a House New?
Australian Tax Review update: Vol 49 Pt 1 By journalalerts on June 30, 2020 Posted In: Australian Tax Review (AT Rev) Tagged: AT Rev audit program strategies Dale Pinto Dual Australian-US taxpayers Editorial Goods and Services Tax (GST) John Bevacqua KE Powell Kerrie Sadiq Oh What a Beginning to 2020 Preventing Pension Double Taxation: The Treatment of Australian Superannuation Guarantee under the Existing Australia-US Tax Treaty Rami Hanegbi retirement savings program taxpayer attitudes and perceptions Taxpayer Attitudinal Responses to Tax Audits – Strategic Implications of Recent Findings from the United States United States (US) National Taxpayer Advocate (NTA) United States (US) superannuation tax US Internal Revenue Service (IRS) audits When Is There an "Adventure or Concern in the Nature of Trade" for GST Purposes?