The artful Aussie tax dodger

Auteurs

• Lex Fullarton

Paramètres

• Droit, Littérature juridique
• Littérature juridique

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In The Artful Aussie Tax Dodger, Lex Fullarton examines a century of taxation legislation in Australia from 1915 to 2016. He reveals that despite the lessons learned over this period, taxpayer and administrative behaviors remain largely unchanged. Following Federation on January 1, 1901, the Commonwealth gained the authority to impose income tax, but it wasn't until September 3, 1915, that the first Income Tax Assessment Act marked the beginning of a century of tax reform. Fullarton explores the evolution of tax legislation driven by various political and social influences, including the historical British Trust, the introduction of the Goods and Services Tax (GST), and the analysis of tax avoidance schemes. He highlights a significant moment when, just one year into the new century, the Australian Federal Government proposed to repeal certain sections of the Income Tax Assessment Act, reverting to a pre-1936 model that transferred income taxing powers back to the states. This work details how Australia’s tax legislation has been shaped, circumvented, and transformed, ultimately reflecting a journey that seems to echo the past. It is a culmination of insights gathered from two decades of experience and research in taxation law, particularly in rural and remote regions of Australia.

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• Année de publication: 2017