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"Much Ado About Nothing: Ralph's Consideration Of Small Business"   flag 

[2005] JlATaxTA 12
Dirkis, Michael; Bondfield, Brett
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)
New Business Tax System (Franking Deficit Tax) Act 2002 (Cth)
A New Tax System (Tax Administration) Act (No 2) 2000 (Cth)
A New Tax System (Goods and Services Tax Administration) Act 1999 (Cth)
A New Tax System (Pay As You Go) Act 1999 (Cth)
A New Tax System (Indirect Tax and Consequential Amendments) Act (No 2) 1999 (Cth)
New Business Tax System (Imputation) Act 2002 (Cth)
New Business Tax System (Consolidation) Act (No 1) 2002 (Cth)
New Business Tax System (Miscellaneous) Act (No 2) 2000 (Cth)
New Business Tax System (Capital Allowances) Act 2001 (Cth)
New Business Tax System (Integrity and Other Measures) Act 1999 (Cth)
New Business Tax System (Consolidation and Other Measures) Act 2003 (Cth)
New Business Tax System (Franking Deficit Tax) Amendment Act 2002 (Cth)
New Business Tax System (Capital Gains Tax) Act 1999 (Cth)
New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth)
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No 1) 2000 (Cth)
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No 2) 2000 (Cth)
New Business Tax System (Over-franking Tax) Act 2002 (Cth)
New Business Tax System (Simplified Tax System) Act 2001 (Cth)
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (Cth)
Taxation Laws Amendment Act (No 8) 2003 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Ralph Review: Reform by Name but Not Nature?" (2003) 7 Tax Specialist 61 Tax Specialist circa 2003 1
(2003) 17 Australian Tax Forum 443 (2003) 17 Australian Tax Forum 443 Australian Tax Forum Australia circa 2003 flag 1
"The Compliance Costs of the Superannuation Surcharge Tax" (2003) 18 Australian Tax Forum 537 Australian Tax Forum Australia circa 2003 flag 1
Development of Australia's Income Tax Policy and Income Tax Law ’ (2002) 56 Bulletin for International Fiscal Documentation 522 Bulletin for International Fiscal Documentation circa 2002 1
"Get a Grip! – CGT" (2002) 36 Taxation in Australia 290 Taxation in Australia Australia circa 2002 flag 1
"Start-up Tax Compliance Costs of the GST: ‘ Empirical Evidence from Western Australian Small Businesses" (2002) 17 Australian Tax Forum 407 Australian Tax Forum Australia circa 2002 flag 2
"The Impact of Cedric Sandford on the Discipline of Tax Compliance Costs" [2002] Australian Tax Forum 389 Australian Tax Forum Australia circa 2002 flag 1
"Estimating the Transitional Compliance Costs of the GST in Australia: A Case Study Approach" (2002) 17 Australian Tax Forum 499 Australian Tax Forum Australia circa 2002 flag 3
"A Year on in the Simplified Tax System: Has the Reality Matched the Rhetoric?" (2002) 37 Taxation in Australia 251 Taxation in Australia Australia circa 2002 flag 1
"If There is an Art to Taxation the Simplified Tax System is a Dark Art" (2002) 17 Australian Tax Forum 313 Australian Tax Forum Australia circa 2002 flag 3
"A “ Simplified Tax System ” for small business" (2002) 6 Tax Specialist 36 Tax Specialist circa 2002 3
"Time for a Change: Self Assessment 14 years on" (2002) 36 Taxation in Australia 417 Taxation in Australia Australia circa 2002 flag 2
"The BAS Changes: They Promised it Would be Easy" (2001) 35 Taxation in Australia 414 Taxation in Australia Australia circa 2001 flag 2
"The Art of Taxation" (2001) 16 Australian Tax Forum 345 Australian Tax Forum Australia circa 2001 flag 1
"Small Business CGT Concessions: A Little Ray of Sunshine" (2001) 36 Taxation in Australia 99 Taxation in Australia Australia circa 2001 flag 1
"Farmers Nil, Commissioner Nil Thanks, Ralph Great Result" (2001) 35 Taxation in Australia 387 Taxation in Australia Australia circa 2001 flag 1
"The BAS Changes – A Failure in Consultation or a Failure to Listen?" (2001) 35 Taxation in Australia 417 Taxation in Australia Australia circa 2001 flag 1
"CGT: Small Business Relief" (2000) 4 Tax Specialist 85 Tax Specialist circa 2000 1
"The Simplified Tax System for Small Business: An Overview" (2000) 35 Taxation in Australia 28 Taxation in Australia Australia circa 2000 flag 1
"Tax Reform and Tax Simplicity: A New and “ Simpler ” Tax System?" (2000) 6 University of New South Wales Law Journal Forum 6 University of New South Wales Law Journal Forum Australia circa 2000 Informit flag 1
"Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia" (2000) 53 National Tax Journal 229 National Tax Journal United States circa 2000 flag 5
"CGT After Ralph" (2000) 3 Tax Specialist 313 Tax Specialist circa 2000 1
Start From Here ’ [2000] British Tax Review 18 British Tax Review United Kingdom circa 2000 Westlaw flag 1
"Corporate Tax Reform Down-Under: Maybe Not The Full Monty But " (1999) 53 Bulletin for International Fiscal Documentation 249 Bulletin for International Fiscal Documentation circa 1999 1
"Taxation Compliance Costs: Some Recent Empirical Work and International Comparisons" (1998) 14 Australian Tax Forum 93 Australian Tax Forum Australia circa 1998 flag 4
"Will Australia Go “ The Full Monty? ”" (1998) 52 Bulletin for International Fiscal Documentation 478 Bulletin for International Fiscal Documentation circa 1998 1
"Defining Legislative Complexity - A Case Study: The Tax Law Improvement Project" (1995) 14 University of Tasmania Law Review 198 University of Tasmania Law Review Australia - Tasmania circa 1995 AustLII flag 2
"International Comparisons of Administrative and Compliance Costs of Taxation" (1994) 11 Australian Tax Forum 291 Australian Tax Forum Australia circa 1994 flag 2
"Re-Writing the Tax Act" (1994) 22 Federal Law Review 448 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 3
"Themes and Issues in Tax Simplification" (1993) 10 Australian Tax Forum 417 Australian Tax Forum Australia circa 1993 flag 10
"Counting the Costs" (1991) 26 Taxation in Australia 248 Taxation in Australia Australia circa 1991 flag 1
"The Simplification Debate - Too Simplistic?" (1991) 26 Taxation in Australia 277 Taxation in Australia Australia circa 1991 flag 4
"Income Taxation – An Institution in Decay?" (1986) 3 Australian Tax Forum 233 Australian Tax Forum Australia circa 1986 flag 11
"The Process of Simplification" (1984) 32 Canadian Tax Journal 487 Canadian Tax Journal Canada circa 1984 flag 1
"Fiscal Statutes: A Drafting Disaster" [1979] British Tax Review 265 British Tax Review United Kingdom circa 1979 Westlaw flag 1
"A Report on Complexity and the Income Tax" (1972) 27 Tax Law Review 325 Tax Law Review United States circa 1972 HeinOnline / Westlaw flag 1
"Foreword" (1969) 34 Law and Contemporary Problems 671 Law and Contemporary Problems United States circa 1969 HeinOnline / LexisNexis flag 1
"Complexity and the Internal Revenue Code: The Problem of the Management of Tax Detail" (1969) 34 Law and Contemporary Problems 673 Law and Contemporary Problems United States circa 1969 HeinOnline / LexisNexis flag 2

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