The Artful Aussie Tax Dodger : 100 Years of Tax Reform in Australia.

Intro -- Table of Contents -- Acknowledgments -- Abbreviations -- The Cover Cartoon -- Preface -- Chapter One-Overview -- 1.1 Overview -- 1.2 Structure -- 1.3 Section Outlines -- PART I THE COMMON LAW AND TAXATION OF TRUSTS IN AUSTRALIA IN THE TWENTY‐FIRST CENTURY -- Chapter Two-Introduction -- 2.1 Overview -- Section A-Common Law Issues Relating to Trusts -- Chapter Three-The Purpose and History of Trusts -- 3.1 Introduction -- 3.2 The Purpose and History of Trusts -- Chapter Four-Equity and Fiduciary Relationships -- 4.1 Introduction -- 4.2 Equity -- 4.3 Fiduciary Duty -- Chapter Five-Types of Trusts and Their Methods of Creation -- 5.1 Introduction -- 5.2 Express or Declared Trusts -- 5.3 Presumed or Implied Trusts -- 5.4 Constructive Trusts -- 5.5 Unit Trusts -- 5.6 Discretionary Trusts -- 5.7 Bare Trusts -- 5.8 Trading Trusts -- 5.9 Blind Trusts -- 5.10 Service Trusts -- 5.11 Charitable Trusts -- Chapter Six-Termination of Trusts -- 6.1 Introduction -- 6.2 Termination of Trusts -- Chapter Seven-Trust Records and Trust Accounting -- 7.1 Introduction -- 7.2 Implied Trusts -- 7.3 Constructive Trusts -- 7.4 Trust Accounting -- Section B-Taxation Law Issues Relating to Trusts -- Chapter Eight-Taxation of Trust Distribution under Australian Income Taxation Law -- 8.1 Introduction -- 8.2 Taxation of Trust Income and Property -- 8.3 CGT Implications -- 8.4 Non‐Resident Trusts -- 8.5 Stamp Duty and Land Tax Issues -- 8.6 Personal Exertion Trusts and Interposed Entities -- Chapter Nine-Future Legislation and Suggested Outcomes -- 9.1 Introduction -- 9.2 Likely Trust Taxing Legislation -- 9.3 Political Influences -- 9.4 Historical Examples -- 9.5 Conclusion -- PART II INTERNATIONAL ASPECTS OF THE AUSTRALIAN GOODS AND SERVICES TAX (GST) -- Chapter Ten-Introduction -- 10.1 Overview -- Chapter Eleven-The Australian GST System -- 11.1 How GST Functions.

11.2 The Australian GST System -- Chapter Twelve-The Reason the Howard Government Pursued the Policy Option of a GST for Australia -- 12.1 Introduction -- 12.2 Demand for the GST -- 12.3 Conclusion -- Chapter Thirteen-The International Implications of the GST -- 13.1 Introduction -- 13.2 Australian GST-International Implications -- 13.3 Conclusion -- Chapter Fourteen-An International Comparative: The Cook Islands -- 14.1 Introduction -- 14.2 Cook Islands' Political, Social, and Economic Overview -- 14.3 Cook Islands' Government Finances -- 14.4 The Australian GST Compared to the Cook Islands VAT -- 14.5 Likely Outcomes of Australia's GST -- Chapter Fifteen-A Better Plan: Alternatives and Solutions to the Problems of the Australian GST System -- 15.1 Introduction -- 15.2 Alternatives -- 15.3 Conclusion -- Part III A CRITICAL ANALYSIS OF TAX AVOIDANCE SCHEMES IN AUSTRALIA -- Chapter Sixteen-Introduction -- 16.1 Overview -- 16.2 Australian Domestic Tax Avoidance Countermeasures (GAARS) -- Section A-Australian Domestic Tax Avoidance Countermeasures -- Chapter Seventeen-The Legislative Background to Tax Reducing Structures -- 17.1 Introduction -- 17.2 Taxation Relief Incentives-Acceptable Tax Avoidance -- Chapter Eighteen-Tax Planning Structures and Tax Reducing Methods -- 18.1 Introduction -- 18.2 Public Opinion -- 18.3 Acceptable Tax Avoidance-Tax Planning -- Chapter Nineteen-Tax Avoidance Schemes -- 19.1 Introduction -- 19.2 Australian MMTAS -- Chapter Twenty-Promotion of Tax Avoidance Schemes -- 20.1 Introduction -- 20.2 MMTAS of the 1990s -- 20.3 Conclusion -- Chapter Twenty‐One-Anti‐Avoidance Provisions-Part IVA and Personal Services Income Provisions -- 21.1 Introduction -- 21.2 Part IVA -- 21.3 Personal Services Income -- 21.4 Interposed Entities -- Section B-International Taxation and Offshore Agreements.

Chapter Twenty‐Two-Offshore Trading and Tax Havens -- 22.1 Introduction -- 22.2 Tax Havens of the South Pacific -- 22.3 Offshore Trading Trusts -- 22.4 Combating Trans‐Jurisdictional Tax Acoidance -- Section C-The Alternatives -- Chapter Twenty‐Three-Suggested Australian Reforms -- 23.1 Introduction -- 23.2 Suggested Tax Reforms -- PART IV THE APPARITION OF TAX REFORM: THE ISSUE OF TAXATION REFORM IN AUSTRALIA -- Chapter Twenty‐Four-Possible Motivations for Tax Reform -- 24.1 Introduction -- 24.2 Possible Motivations for Tax Reform -- Chapter Twenty‐Five-A Concise History of Tax Reform in Australia -- 25.1 Introduction -- 25.2 1975-The Asprey Report Defining a 'Good Tax System' -- 25.3 1993-Tax Law Improvement Project: Capital Gains Tax -- 25.4 1999-The Review of Business Taxation (The 'Ralph Report') -- 25.5 2000-A New Tax System: Goods and Services Tax -- 25.6 Splendor/Squalor Ratio -- 25.7 2010-Australia's Future Tax System Review (The Henry Review) -- Chapter Twenty‐Six-Part IV Conclusion: Are There Alternatives? -- 26.1 Summary -- Chapter Twenty‐Seven-The Bottom Line -- 27.1 Introduction -- 27.2 Review -- 27.3 Contribution to the Study of Tax Compliance Behavior -- 27.4 Research Limitations -- 27.5 Suggestions for Further Research -- 27.6 Conclusion -- Appendix A -- Appendix B -- Appendix C -- Bibliography -- Articles/Books/Reports -- Case Law -- Legislation -- Treaties -- Other Sources -- Index.

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