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Overturning an Assessment Where the ATO Merely Suspects Fraud or Evasion

Every person must, if required by the Commissioner of Taxation, lodge an annual return for income tax purposes. Once lodged, the Commissioner must make an… Read More ›

Civil Society Organizations and Taxation: Emerging Trends and Priorities

During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax and Development (ICTD) worked collaboratively to conduct a broad… Read More ›

ATO Garnishee Notices: Frustrating Corporate Rescue Policy

The Commissioner of Taxation’s power to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (otherwise known as garnishee notices)… Read More ›

How Can We Compare Tax Systems?

Beyond tax rates, how can we compare tax systems? In a recent policy brief, we reviewed and evaluated some recent efforts to make cross-country comparisons… Read More ›

Happy Holidays from Austaxpolicy

As the year 2020 comes to an end, the Austaxpolicy team would like to take this opportunity to thank all of our contributors and readers… Read More ›