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"Bring them Home - The Case for Tax Concessions for Returning Australians"   flag 

[2006] RevenueLawJl 1
Jogarajan, Sunita
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Tax Laws Amendment (2006 Measures No 1) Act 2006 (Cth)
Taxation (Depreciation, Payment Dates Alignment, FBT and Miscellaneous Provisions) Act 2006

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, and the Paradox of Tax Expenditure Analysis" (2005) 24 Virginia Tax Review 797 Virginia Tax Review United States circa 2005 HeinOnline / LexisNexis flag 2
"New immigrants Get Relief From Effects of Israeli Tax Reform" (2003) 29 (8) Tax Notes International 24 Tax Notes International United States circa 2003 flag 1
"Tax Incentives: A Means of Encouraging Research and Development for Homeland Security?" (2003) 37 University of Richmond Law Review 1213 University of Richmond Law Review United States circa 2003 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 Expenditures: A Reassessment" [1988] Duke Law Journal 1155 Duke Law Journal United States circa 1988 HeinOnline / LexisNexis flag 4
"Efficiency and Income Taxes: The Rehabilitation of Tax Incentives" (1986) 64 Texas Law Review 973 Texas Law Review United States circa 1986 HeinOnline / LexisNexis flag 2
FCT v Jenkins (1982) 59 FLR 467; (1982) 12 ATR 745 Australia circa 1982 Legal Online / Westlaw flag 18
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag 20
"Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures" (1970) 83 Harvard Law Review 705 Harvard Law Review United States circa 1970 HeinOnline / LexisNexis flag 2

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