eCite Digital Repository

Items where Subject is Field of Research, Law and Legal Studies, Law, Taxation Law

Journal Article
McLaren, J, Laws to protect tax whistleblowing in Australia: what does this mean for taxpayers and the taxation profession, Australian Tax Review, 48 Article AT REV 24. ISSN 0311-094X (2019) [Refereed Article]
McLaren, J, Laws to protect tax whistleblowing in Australia: what does this mean for taxpayers and the taxation profession, Australian Tax Review, 48 pp. 24-41. ISSN 0311-094X (2019) [Refereed Article] 
Freudenberg, B and Minas, J, Reforming Australia's 50 per cent capital gains tax discount incrementally, eJournal of Tax Research, 16, (2) pp. 317-339. ISSN 1448-2398 (2019) [Refereed Article] 
Gogarty, B and Griggs, L, Collaborative Consumption, AirBNB and Land Tax - time for a national approach, Curtin Law and Taxation Review, 4, (Consumer Law Special Issue) pp. 19-33. ISSN 2203-5028 (2018) [Refereed Article] 
Pfitzner, D and McLaren, J, Microbusinesses in Australia: a robust definition, Australasian Accounting Business & Finance Journal, 12, (3) pp. 4-18. ISSN 1834-2000 (2018) [Refereed Article]
Minas, J and Lim, Y and Evans, C, The impact of tax rate changes on capital gains realisations: Evidence from Australia, Australian Tax Forum, 33, (4) pp. 635-666. ISSN 0812-695X (2018) [Refereed Article]
McLaren, J and Passant, J, Leasehold property and the deductibiIity of stamp duty, Australian Tax Law Bulletin, 4, (3) pp. 44-46. ISSN 2203-9481 (2017) [Refereed Article] 
McLaren, J and Yeo, A and Sweet, M, Australia is facing a housing affordability crisis: is the solution to this problem the Singapore model of housing?, Australasian Accounting Business & Finance Journal, 10, (4) Article 4. ISSN 1834-2000 (2016) [Refereed Article]
Jones, D and Passant, J and McLaren, J, Doubt about the central management and control residency test for companies?, Journal of Australian Taxation, 18, (1) pp. 121-142. ISSN 1440-0405 (2016) [Refereed Article]
Murray, I, Accumulation in Charitable Trusts: Australian Common Law Perpetuities Rules, Journal of Equity, 9 pp. 30-65. ISSN 1833-2137 (2015) [Refereed Article] 
Murray, I, Charity Accumulation: Interrogating the Conventional View on Tax Restraints, Sydney Law Review, 37, (4) pp. 541-568. ISSN 0082-0512 (2015) [Refereed Article]
Evans, C and Minas, J and Lim, Y, Taxing Personal Capital Gains in Australia: An alternative way forward, Australian Tax Forum, 30, (4) pp. 735-761. ISSN 0812-695X (2015) [Refereed Article]
O'Keefe, P and Smith, B and Shimeld, S and Minas, J, The Abandoned Education Cap Policy: Public Participation In Tax Reform Consultation, Australian Tax Forum, 30, (1) pp. 3-35. ISSN 0812-695X (2015) [Refereed Article]
Passant, J and McLaren, J and Silaen, P and Wickramasinghe, A, The Asian Development Model and mining reforms in Indonesia, Australasian Accounting Business & Finance Journal, 9, (2) Article 5. ISSN 1834-2000 (2015) [Refereed Article]
McLaren, J and Passant, J, The mineral resource rent tax has been repealed: is it now time for a better-designed resource rent tax on all extracted minerals and gas?, Journal of the Australasian Tax Teachers Association, 10, (1) pp. 87-102. ISSN 1832-911X (2015) [Refereed Article]
McLaren, J, The taxation of foreign investment in Australia by sovereign wealth funds: why has Australia not passed laws enshrining the doctrine of sovereign immunity?, Journal of Australian Taxation, 17, (1) pp. 53-84. ISSN 1440-0405 (2015) [Refereed Article]
McLaren, J, A uniform land tax in Australia: What is the potential for this to be a reality post the Henry Tax Review'?, Australian Tax Forum, 29 pp. 43-58. ISSN 0812-695X (2014) [Refereed Article] 
Passant, J and McLaren, J and Silaen, P, Are returns received by householders from electricity generated by solar panels assessable income?, Australian Tax Review, 43, (4) pp. 263 - 280. ISSN 0311-094X (2014) [Refereed Article] 
Minas, JW, Data Choice in Capital Gains Realisation Response Studies - A Review, Journal of the Australasian Tax Teachers Association, 9, (1) pp. 157-179. ISSN 1832-911X (2014) [Refereed Article]
Tran-Nam, B and Evans, C and Lignier, PAL, Personal taxpayer compliance costs: Recent evidence from Australia, Australian Tax Forum: a journal of taxation policy, law and reform, 29, (1) pp. 137-171. ISSN 0812-695X (2014) [Refereed Article] 
Evans, C and Hansford, A and Hasseldine, J and Lignier, PAL and Smulders, S and Vaillancourt, F, Small business and tax compliance costs: a cross-country study of managerial benefits and tax concessions, eJournal of Tax Research, 12, (2) pp. 1-30. ISSN 1448-2398 (2014) [Refereed Article] 
Lignier, PAL and Evans, C and Tran-Nam, B, Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector, Australian Tax Forum: a journal of taxation policy, law and reform, 29, (2) pp. 217-247. ISSN 0812-695X (2014) [Refereed Article] 
McLaren, J, The Australian Capital Territory has adopted measures to abolish stamp duty and impose a land tax on all real property: Will this approach be adopted by other States in Australia?, Journal of the Australasian Tax Teachers Association, 8, (1) pp. 1-14. ISSN 1832-911X (2014) [Refereed Article]
Cormick, R and McLaren, J, The current retirement system in Australia needs to be more attuned to a mobile international workforce: a case for reform, Australian Tax Forum, 29 pp. 493-516. ISSN 0812-695X (2014) [Refereed Article] 
Minas, J and Lim, Y, Taxing capital gains - views from Australia, Canada and the United States, eJournal of Tax Research, 11, (2) pp. 191-215. ISSN 1448-2398 (2013) [Refereed Article] 
Casey, R and McLaren, J and Passant, J, Long service leave in Australia: an examination of the options for a national long service leave minimum standard, Journal of Applied Law and Policy, (2012) pp. 17-37. ISSN 1836-6953 (2012) [Refereed Article] 
McLaren, J, Petroleum and mineral resource rent taxes: could these taxation principles have a wider application?, Macquarie Law Journal, 10 pp. 43-58. ISSN 1445-386X (2012) [Refereed Article] 
Castillo, J, The SMSFs trustee-members, Australian Business Law Review, 40, (3) pp. 177-195. ISSN 0310-1053 (2012) [Refereed Article] 
Passant, J and McLaren, J, The 'review of Australia's future tax system': Implication for local government in Australia and recommendations, Local Government Law Journal, 17, (4) pp. 243-258. ISSN 1324-1265 (2012) [Refereed Article] 
McLaren, J and Chabal, P, Given the fact that Australia has had a Petroleum Resource Rent Tax' since 1987, why should there be any opposition to a Mineral Resource Rent Tax'?, Journal of the Australasian Tax Teachers Association, 6, (1) pp. 20-37. ISSN 1832-911X (2011) [Refereed Article]
McLaren, J, Residential property, commercial property, Goods and Services Tax and deregistration: a case study on how the GST law may have been manipulated, Canberra Law Review, 10, (3) pp. 125-138. ISSN 1320-6702 (2011) [Refereed Article] 
McLaren, J, Exchange of information agreements with tax havens: how will this affect the rights of non-resident taxpayers and investors?, Journal of the Australasian Tax Teachers Association, 5, (1) pp. 1-21. ISSN 1832-911X (2010) [Refereed Article]
McLaren, JA and Passant, J, Tax havens: do they have a future providing banking and financial services?, Canberra Law Review, 9, (3) pp. 1-23. ISSN 1839-2660 (2010) [Refereed Article] 
McLaren, J, Should the international income of an Australian resident be taxed on a worldwide or territorial basis?, Journal of the Australasian Tax Teachers Association, 4, (1) pp. 71-94. ISSN 1832-911X (2009) [Refereed Article]
McLaren, J, The OECD's harmful tax competition' project: Is it international tax law?, Australian Tax Forum, 24 pp. 421-454. ISSN 0812-695X (2009) [Refereed Article] 
Smith, BN, Journal of the Australasian Tax Teachers Association, 3, (2) pp. i - iv, 1 - 281. ISSN 1832-911X (2008) [Edited Journal] 
O'Keefe, PA, Part IVA And Wash Sale Arrangements - Will It All Become Clear In The Wash?, Journal of the Australian Tax Teachers Association, 3, (2) pp. 189-201. ISSN 1832-911X (2008) [Refereed Article]
Hall, JME, Public policy, principles and politics: The La Rosa amendment, Australian Tax Forum, 23, (3) pp. 269-288. ISSN 0812-695X (2008) [Refereed Article] 
McLaren, J, The tax offset for entrepreneurs: a critical review of the 25 per cent tax offset for small business, Journal of Australasian Tax Teachers Association, 2, (1) pp. 107-120. ISSN 1832-911X (2006) [Refereed Article]
Dal Pont, G, The Duty of Solicitors to give Tax Advice - A Reply, University of Western Australia Law Review, 28, (1) pp. 121-131. ISSN 0042-0328 (1999) [Refereed Article] 
Book
Duncan, AS and Hodgson, H and Minas, J and Ong-Viforj, R and Seymour, R, The income tax treatment of housing assets: an assessment of proposed reform arrangements, Australian Housing and Urban Research Institute, Melbourne, Vic, pp. 74. ISBN 978-1-925334-59-3 (2018) [Authored Research Book]
Chapter in Book
Shimeld, SF, Fringe Benefits Tax, Australian Tax 2012, LexisNexis, P Kenny (ed), Chatswood, pp. 567-594. ISBN 978-0-409-32927-8 (2012) [Other Book Chapter] 
Shimeld, SF, Fringe Benefit Tax, Australian Tax 2011, LexisNexis, P Kenny (ed), Sydney, pp. 537-563. ISBN 978-0-409-32756-4 (2011) [Other Book Chapter]
Shimeld, SF, Australian Tax 2010, Australian Tax 2010, LexisNexis, LexisNexis (ed), Sydney, pp. 516-540. ISBN 978-0-409-32665-9 (2010) [Other Book Chapter] 
Conference Publication
Minas, JW, Data Choice In Capital Gains Realisation Response Studies - a review, The Politics of Tax: 26th Australasian Tax Teachers' Association Conference, 20-22nd January, Griffith (2014) [Non Refereed Conference Paper] 
Minas, JW, Taxing capital gains - views from the experts, Conference Handbook, January 2012, University of Sydney (2012) [Conference Extract] 
Other Public Output
O'Keefe, PA, Part IVA And Wash Sale Arrangements - Will It All Become Clear In the Wash?, Patron's Prize for Best Student Paper, Australasian Tax Teachers Association, Sydney, 23-25 January 2008 (2008) [Award] 

This list was generated on Sun Jun 16 10:16:26 2019.