Income Tax



General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›

Regulating a New Phenomenon: Examining the Legal Nature and Taxation of Cryptocurrencies in Australia and Singapore

On the surface, India’s story of growth and its triumphs over poverty are enviable. India’s income per capita has increased fourfold in the last two… Read More ›

India’s Growth and Inequality Paradox

The government’s much-anticipated Retirement Incomes Review has found that increases in employer’s compulsory superannuation contributions are financed by reductions in workers’ wage growth. This isn’t… Read More ›

Workers Bear 71% to 100% of the Cost of Increases in Compulsory Super

Equity is one of the metrics by which tax policy is traditionally analysed—this metric contemplates the fairness or justice of tax policy. Tax policy has… Read More ›

Can Tax Policy Create Sustainable Intergenerational Equity?

Income tax progressivity has been an entrenched characteristic of Australia’s personal income tax system, meaning that the average rate of tax (the total tax paid… Read More ›

[Budget Forum 2020] Progressivity and the Personal Income Tax Plan

The 2020-21 Commonwealth Budget contained several temporary subsidy schemes to increase the employment and workforce skills of young people. Schemes included the JobMaker Hiring Credit… Read More ›

[Budget Forum 2020] Training Subsidies and Market Failures

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