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2005 Journal of the Australasian Tax Teachers Association
2005 Journal of the Australasian Tax Teachers Association
Hill J, D G --- "The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1; (2005) 1(1) Journal of The Australasian Tax Teachers Association 1
D'ascenzo, Michael; England, Andrew --- "The Tax And Accounting Interface" [2005] JlATaxTA 2; (2005) 1(1) Journal of The Australasian Tax Teachers Association 24
Gordon, Jim --- "The Taxation And Accounting Interface In New Zealand" [2005] JlATaxTA 3; (2005) 1(1) Journal of The Australasian Tax Teachers Association 38
Fisher, Rodney --- "Taxing Financial Instruments: Uncertainty In Tax And Accounting?" [2005] JlATaxTA 4; (2005) 1(1) Journal of The Australasian Tax Teachers Association 46
Zilva, Aldrin De --- "The Alignment Of Tax And Financial Accounting Rules: The Case For A New Set Of Common Rules" [2005] JlATaxTA 5; (2005) 1(1) Journal of The Australasian Tax Teachers Association 66
Kenny, Paul --- "Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph" [2005] JlATaxTA 6; (2005) 1(1) Journal of The Australasian Tax Teachers Association 79
Hanlon, Dean; Nethercott, Les --- "Foreign Currency Translation: The Beginning Of A New Era" [2005] JlATaxTA 7; (2005) 1(1) Journal of The Australasian Tax Teachers Association 95
Smith, David M --- "Australasian Jam Co Pty Ltd V Federal Commission Of Taxation - A Retrospective" [2005] JlATaxTA 8; (2005) 1(1) Journal of The Australasian Tax Teachers Association 110
Hill, Graham --- "Tax Reform: A Tower Of Babel; Distinguishing Tax Reform From Tax Change" [2005] JlATaxTA 9; (2005) 1(2) Journal of The Australasian Tax Teachers Association 1
D'ascenzo, Michael --- "Administration And Tax Reform" [2005] JlATaxTA 10; (2005) 1(2) Journal of The Australasian Tax Teachers Association 25
Kenny, Paul --- "Australia's Capital Gains Tax Discount: More Certain, Equitable And Durable?" [2005] JlATaxTA 11; (2005) 1(2) Journal of The Australasian Tax Teachers Association 38
Dirkis, Michael; Bondfield, Brett --- "Much Ado About Nothing: Ralph's Consideration Of Small Business" [2005] JlATaxTA 12; (2005) 1(2) Journal of The Australasian Tax Teachers Association 110
Dunbar, David --- "Trans-Tasman Triangular Taxation Relief: An Exercise In Political Futility" [2005] JlATaxTA 13; (2005) 1(2) Journal of The Australasian Tax Teachers Association 142
Sadiq, Kerrie --- "Jurisdiction To Tax And The Case For Threshold Reform" [2005] JlATaxTA 14; (2005) 1(2) Journal of The Australasian Tax Teachers Association 162
Taylor, C John --- "Dividend Imputation And Distributions Of Non Portfolio Foreign Source Income: An Evaluation Of Some Alternative Approaches" [2005] JlATaxTA 15; (2005) 1(2) Journal of The Australasian Tax Teachers Association 192
Smith, Andrew --- "The Resident/Non-Resident Dichotomy In New Zealand's Tax Regime: Proposals For Some Intermediate Steps?" [2005] JlATaxTA 16; (2005) 1(2) Journal of The Australasian Tax Teachers Association 223
Tran-Nam, Binh; Glover, John --- "The GST Recurrent Compliance Costs/Benefits Of Small Business In Australia: A Case Study Approach" [2005] JlATaxTA 17; (2005) 1(2) Journal of The Australasian Tax Teachers Association 237
Littlewood, Michael --- "How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong" [2005] JlATaxTA 18; (2005) 1(2) Journal of The Australasian Tax Teachers Association 259
Delany, Tom --- "Part Iva And Tax Reform" [2005] JlATaxTA 19; (2005) 1(2) Journal of The Australasian Tax Teachers Association 293
Hodgson, Helen --- "An Historical Analysis Of Family Payments In Australia: Are They Fair Or Simple?" [2005] JlATaxTA 20; (2005) 1(2) Journal of The Australasian Tax Teachers Association 318
Smith, David M --- "Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?" [2005] JlATaxTA 21; (2005) 1(2) Journal of The Australasian Tax Teachers Association 342
Fong, Colin --- "Tax Reform And The Use Of Overseas Tax Materials In Australia" [2005] JlATaxTA 22; (2005) 1(2) Journal of The Australasian Tax Teachers Association 414
Symes, Christopher F --- "Reminiscing The Taxation Priorities In Insolvency" [2005] JlATaxTA 23; (2005) 1(2) Journal of The Australasian Tax Teachers Association 435
Sangkuhl, Elfriede --- "Not Another Tax" [2005] JlATaxTA 24; (2005) 1(2) Journal of The Australasian Tax Teachers Association 450
Freudenberg, Brett --- "Entity Taxation: The Inconsistency Between Stated Policy And Actual Application" [2005] JlATaxTA 25; (2005) 1(2) Journal of The Australasian Tax Teachers Association 458
Mckerchar, Margaret --- "An Appraisal Of Research-Led Teaching In The Context Of Taxation: Can Both Teacher And Student Benefit?" [2005] JlATaxTA 26; (2005) 1(2) Journal of The Australasian Tax Teachers Association 491
Burton, Mark --- "The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk" [2005] JlATaxTA 27; (2005) 1(3) Journal of The Australasian Tax Teachers Association 1
Kendall, Keith --- "Prospects For A Tax Advisors' Privilege In Australia" [2005] JlATaxTA 28; (2005) 1(3) Journal of The Australasian Tax Teachers Association 46
Blazey, Patricia --- "Non Payment Of Pay As You Go Withholding Tax And The Implications For Company Directors" [2005] JlATaxTA 29; (2005) 1(3) Journal of The Australasian Tax Teachers Association 70
Sawyer, Adrian --- "Targeting Amnesties At Ingrained Evasion - A New Zealand Initiative Warranting Wider Consideration" [2005] JlATaxTA 30; (2005) 1(3) Journal of The Australasian Tax Teachers Association 84
Rametse, Nthati; Pope, Jeff --- "Business Start-Up Compliance Costs: Policy Perspectives" [2005] JlATaxTA 31; (2005) 1(3) Journal of The Australasian Tax Teachers Association 120
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