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"Small Business Tax Advantages - Towards Holism with a Suggested Definition, Typology and Critical Review"   flag 

[2006] JlATaxTA 6
Burton, Mark
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Rates Act 1986 (Cth)
Financial Management and Accountability Act 1997 (Cth) s5, s10, s25, s44
New Business Tax System (Capital Gains Tax) Act 1999 (Cth)
Tax Laws Amendment (2004 Measures No 7) Act 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
"Entity Taxation: The Inconsistency between Stated Policy and Actual Application" (2005) 1 Journal of The Australasian Tax Teachers Association 458 Journal of The Australasian Tax Teachers Association Australia circa 2005 AustLII flag 2
"Truth In Government: Beyond The Tax Expenditure Budget" (2003) 54 Hastings Law Journal 603 Hastings Law Journal United States circa 2003 HeinOnline / LexisNexis flag 2
"Tax Reform in Australia: Impacts of Tax Compliance Costs on Small Business" (2002) 5 Journal of Australian Taxation 338 Journal of Australian Taxation Australia circa 2002 Informit / LexisNexis flag 2
"Along the Road to Damascus: A Framework for Interpreting the Tax Law" (2000) 3 Journal of Australian Taxation 384 Journal of Australian Taxation Australia circa 2000 Informit / LexisNexis flag 4
"The Australian small business tax concessions – public choice, public interest or public folly" (2006) 21 Australian Tax Forum 91 Australian Tax Forum Australia circa 2006 flag 2
"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
"Venture Capital Tax Reform in Australia and New Zealand" (2005) 11 New Zealand Journal of Taxation Law and Policy 216 New Zealand Journal of Taxation Law and Policy New Zealand circa 2005 flag 1
"The RBT ANTS Bite: Small Business the First Casualty" (2004) 19 Australian Tax Forum 107 Australian Tax Forum Australia circa 2004 flag 5
7 Act 2005 7 Act 2005 United Kingdom circa 2005 flag 1
"Service Entities" (2006) 40 Taxation in Australia 592 Taxation in Australia Australia circa 2006 flag 1

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