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"Rewriting Tax Legislation - Can Polishing Silver Really Turn it into Gold?"   flag  1

(2013) 15 Journal of Australian Taxation 1
Sawyer, Adrian
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime" [2021] VUWLawRw 41 Sawyer, Adrian New Zealand circa 2021 NZLII flag

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2013 Measures No 1) Bill 2013 (Cth)
Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006 (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
(2012) 27 Australian Tax Forum 385 (2012) 27 Australian Tax Forum 385 Australian Tax Forum Australia circa 2012 flag 1
"s Income Tax Legislation: The Final Installment" (2010) 25 Australian Tax Forum 213 Australian Tax Forum Australia circa 2010 flag 2
"s Tax Laws: An Empirical Study" (2007) 22 Australian Tax Forum 59 Australian Tax Forum Australia circa 2007 flag 1
"TLIP: Lip Service or in Service? A Review of the Non-Commercial Loss and STS Measures Against the TLIP principles" (2006) 21 Australian Tax Forum 387 Australian Tax Forum Australia circa 2006 flag 2
"Complexity in the Expression of New Zealand Tax Laws: An Empirical Analysis" (1998) 14 Australian Tax Forum 325 Australian Tax Forum Australia circa 1998 flag 1
"The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom" (1998) 14 Australian Tax Forum 29 Australian Tax Forum Australia circa 1998 flag 4
"Tax Law Improvement: Are we on the Right Track?: An Examination of the Rewritten Provisions in Light of the Ltd Objective they are Capable of Serving" (1995) 12 Australian Tax Forum 157 Australian Tax Forum Australia circa 1995 flag 1
"Drafting Simple Legislation" (1995) 12 Australian Tax Forum 247 Australian Tax Forum Australia circa 1995 flag 2
"TLIP: An Assessment of Objectives" (1995) 12 Australian Tax Forum 175 Australian Tax Forum Australia circa 1995 flag 1
"Improving Tax Law Improvement: An International Perspective" (1995) 12 Australian Tax Forum 193 Australian Tax Forum Australia circa 1995 flag 3
"The Readability of Tax Laws: An Empirical Study in New Zealand" (1992) 9 Australian Tax Forum 355 Australian Tax Forum Australia circa 1992 flag 3
"RAP(ping) in taxation: A review of New Zealand's Rewrite Advisory Panel and its potential for adaptation to other jurisdictions" (2008) 37 Australian Tax Review 148 Australian Tax Review Australia circa 2008 Legal Online / Informit flag 1
"Editorial" (1996) 25 Australian Tax Review 159 Australian Tax Review Australia circa 1996 Legal Online / Informit flag 1
"est La Meme Chose?" [2010] British Tax Review 671 British Tax Review United Kingdom circa 2010 Westlaw flag 1
"Legislating Principles as a Remedy for Tax Complexity" [2010] British Tax Review 334 British Tax Review United Kingdom circa 2010 Westlaw flag 1
"Tax Simplification: the Impossible Dream?" [2008] British Tax Review 392 British Tax Review United Kingdom circa 2008 Westlaw flag 1
"Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance? An Australian Perspective" [2007] British Tax Review 717 British Tax Review United Kingdom circa 2007 Westlaw flag 1
"New Zealand's Tax Rewrite Programme - In Pursuit of the (Elusive) Goal of Simplicity" [2007] British Tax Review 405 British Tax Review United Kingdom circa 2007 Westlaw flag 1
"Codification and Common Law" (2009) 11 European Journal of Law Reform 225 European Journal of Law Reform Netherlands circa 2009 flag 1
Readability of Australia's Goods and Services Tax Legislation: An Empirical Investigation' (2002) 30 Federal Law Review 475 Federal Law Review Australia circa 2002 HeinOnline / Informit flag 1
"Re-Writing the Tax Act" (1994) 22 Federal Law Review 448 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 3
"Tax Reform: A Tower of Babel: Distinguishing Tax Reform from Tax Change" (2005) 1 Journal of The Australasian Tax Teachers Association 1 Journal of The Australasian Tax Teachers Association Australia circa 2005 AustLII flag 1
"Constructing Compliance: Game-Playing, Tax Law, and the Regulatory State" (2007) 29 Law and Policy 11 Law and Policy Netherlands circa 2007 Springer flag 2
"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
"At the Extremes of a "Good Tax Policy Process": A Case Study Contrasting the Role Accorded to Consultation in Tax Policy Development in Australia and New Zealand" (2005) 11 New Zealand Journal of Taxation Law and Policy 250 New Zealand Journal of Taxation Law and Policy New Zealand circa 2005 flag 1
"Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime" [2021] VUWLawRw 41 Sawyer, Adrian New Zealand circa 2021 NZLII flag
"Some Implications of Plain Language Drafting" (2001) 22 Statute Law Review 145 Statute Law Review United Kingdom circa 2001 HeinOnline / LexisNexis flag 1
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Sydney Law Review Australia circa 2003 AustLII flag 8
"Tax Reform and Tax Simplification: Some Conceptual Issues and a Preliminary Assessment" (1999) 21 Sydney Law Review 500 Sydney Law Review Australia circa 1999 AustLII flag 8
"I come to bury the 1936 Act" (1997) 31 Taxation in Australia 570 Taxation in Australia Australia circa 1997 flag 2
"Tax in Review: Move to Improve" (1997) 31 Taxation in Australia 452 Taxation in Australia Australia circa 1997 flag 1
"Tax in Review: Old Dog, New Tricks" (1997) 31 Taxation in Australia 516 Taxation in Australia Australia circa 1997 flag 1
"TLIP: down the track and up the creek" (1997) 31 Taxation in Australia 283 Taxation in Australia Australia circa 1997 flag 1
"Revenue Laws: The Stamp Duty Rewrite" (1997) 32 Taxation in Australia 42 Taxation in Australia Australia circa 1997 flag 1
"s New Clothes" (1995) 30 Taxation in Australia 192 Taxation in Australia Australia circa 1995 flag 1
"Tax in Review: Tax Act Alchemy: Dross into Gloss?" (1995) 30 Taxation in Australia 186 Taxation in Australia Australia circa 1995 flag 1
"Current Topic: Tarting up the Tax Law" (1995) 30 Taxation in Australia 172 Taxation in Australia Australia circa 1995 flag 1
"The Big Veto" (1995) 30 Taxation in Australia 195 Taxation in Australia Australia circa 1995 flag 1
"Tax Reform and Tax Simplicity: A New and Simpler Tax System" (2000) 23 University of New South Wales Law Journal 241 University of New South Wales Law Journal Australia circa 2000 AustLII flag 3
"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
"Simplicity in Legislative Drafting and Rewriting Tax Legislation" (2012) 43 Victoria University of Wellington Law Review 517 Victoria University of Wellington Law Review New Zealand circa 2012 HeinOnline / Westlaw flag 1

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