When it comes to life insurance, inconsistencies in Australia’s taxation law can lead to genuine life-or-death angst, warns UNSW doctoral student Jeff Scott.
The notion that revealing how much big companies pay in tax might expose their CEOs to kidnapping is just one of the more colourful arguments in a litany of bogus excuses for non-disclosure, writes Jeffrey Knapp.
As a relatively obscure tax deduction, negative gearing is neither evil nor an inalienable right of those doughty souls prepared to 'have a go', write Richard Holden and Sam Crosby.
The Murray Report lacks a coherent framework for thinking about interconnected issues, and nowhere is that more evident than in the inquiry’s tax recommendations, writes Richard Holden.
If the Commission of Audit wants to paint the true picture it needs to subject tax deductions, rebates and exemptions to the same standard of scrutiny applied to other expenditures, writes Dale Boccabella.
The ability of an SMSF to leverage an advantage has nothing to do with tax avoidance; it is simply a function of the legal structure of the super fund, writes Gordon Mackenzie.