DOWNLOAD IN FULL Volume 25, Issue 02 ..read more

EDITORIAL The 2023 issue of the Journal of Australian Taxation is contained in Volume 25(1) and a special edition focusing on New Zealand in Volume 25(2). The editors are very grateful for the hard work and dedicated effort of the guest editor of the special edition, Associate Professor Jonathan Barrett in attracting the excellent papers for the second volume in 2023. The editors recommend that readers take particular note of the introduction to the special edition written by Jonathan. He makes a very apt statement as to the role of tax academics in the following comment: In short, as tax res ..read more

The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation. Under co-editors John McLaren (CQ University) and John Minas (Curtin University) the Journal continues its broad scope. It embraces discussions on any aspect of taxation from any jurisdiction. The editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal. The Journal is open source and available online. CALL FOR PAPERS The editors are now calling for submissions. There is no deadline. Submissions ar ..read more

EDITORIAL The 2022 issue of the Journal of Australian Taxation is contained in Volume 24 and consists of five articles covering a wide range of taxation topics. The year 2022 was still a difficult year with the COVID virus continuing to have an impact on those engaged in researching taxation law. Many academics and practitioners were experiencing lockdown and related fatigue. The Editor is grateful for the contribution made by the authors in this edition of the journal, especially Professor Freudenberg for his ongoing support of this journal. Dr John Minas from Curtin University has ..read more

The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation. Under co-editors John McLaren (CQ University) and John Minas (Curtin University) the Journal continues its broad scope. It embraces discussions on any aspect of taxation from any jurisdiction. The editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal. The Journal is open source and available online. CALL FOR PAPERS The editors are now calling for submissions. There is no deadline. Submissions ar ..read more

The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation. Under co-editors John McLaren (CQ University) and John Minas (Curtin University) the Journal continues its broad scope. It embraces discussions on any aspect of taxation from any jurisdiction. The editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal. The Journal is open source and available online. CALL FOR PAPERS The editors are now calling for submissions. There is no deadline. Submissions ar ..read more

EDITORIAL John McLaren EDITORIAL There is one issue of the Journal of Australian Taxation for 2021. Volume 23(1) is the standard edition for each calendar year and consists of six articles covering a wide range of taxation topics. The year 2021 was still a difficult year with the Coronavirus pandemic continuing to have an impact on all of us involved in researching taxation law. It is heartening to see that tax academics, tax students and tax practitioners were able to find the inspiration to write about taxation issues during this period. The Editor is grateful for the contribution made by th ..read more

The PLUG-IN HYBRID ELECTRIC VEHICLE in remote Australia: a further CASE STUDY 2016–2021 LEX FULLARTON AND DALE PINTO Abstract Since the beginning of the 19th century, the natural environment of the planet has been placed under the dire threat of climate change. This has been caused by greenhouse gas (GHG) emissions from the burning of fossil fuels. GHG emissions threaten to alter the planet’s ecosystems disastrously and permanently. Statistics reveal that Australian individuals are among the highest GHG emitters on the planet, and that the transport sector contributes nearly one-fifth of the n ..read more

TAX Implications ARISING FROM Mergers And Acquisitions – AN INVESTIGATION OF Australian Firm AMNA TARIQ SHAH AND KEN DEVOS Abstract The tax and accounting literature indicates that mergers and acquisitions (M&As) have not been predominant in Australia until recently, but there is strong overseas evidence that suggests that this course of action can have significant tax implications. This paper investigates the presence, if any, of potential tax advantages obtained by Australian-based firms through M&A deals. Ninety-seven observations, comprising M&A deals completed between 2005 and ..read more

AN EVALUATION OF THE PROPOSED CHANGES TO THE INDIVIDUAL TAX RESIDENCY RULES MELISSA BELLE ISLE AND BRETT FREUDENBERG Abstract Little is known about the knowledge (literacy) of small business owners (SBO). This is of concern as the capabilities of SBOs may be central to the success of their business. For example, such literacies might influence the SBO’s ability to manage cashflow, know their obligations under the tax system and how to interpret the financial position of the business. This article reports a survey of small businesses in the service sector in terms of their literacy for financia ..read more