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"Tax Accounting Concessions for Small Business Entities: one Small Step for Business"   flag 

[2008] JlATaxTA 18
Kenny, Paul
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s110
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s5
New Business Tax System (Simplified Tax System) Act 2001 (Cth) s1
Tax Laws Amendment (2004 Measures No. 7) Act 2005 (Cth)
Taxation Laws Amendment Act (No. 2) 2004 (Cth)
Tax Laws Amendment (Small Business) Act 2007 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(2007) 22 Australian Tax Forum 19 (2007) 22 Australian Tax Forum 19 Australian Tax Forum Australia circa 2007 flag 1
"Is the Simplified Tax System Simple?" (2007) 10 Tax Specialist 140 Tax Specialist circa 2007 1
"Small business simplification yet again?" (2007) 11 Tax Specialist 140 Tax Specialist circa 2007 1
"The Australian Small Business Tax Concessions — Public Choice, Public Interest or Public Folly?" (2006) 21 Australian Tax Forum 71 Australian Tax Forum Australia circa 2006 flag 4
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
"The RBT ANTS Bite: Small Business the First Casualty" (2004) 19 Australian Tax Forum 107 Australian Tax Forum Australia circa 2004 flag 5
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
"A “ Simplified Tax System ” for small business" (2002) 6 Tax Specialist 36 Tax Specialist circa 2002 3
"A Year on in the Simplified Tax System: has the reality matched the rhetoric?" (2002) 37 Taxation in Australia 253 Taxation in Australia Australia circa 2002 flag 1
"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
"STS Implications" (2001) 36 Taxation in Australia 245 Taxation in Australia Australia circa 2001 flag 2
(2001) 35 Taxation in Australia 374 (2001) 35 Taxation in Australia 374 Taxation in Australia Australia circa 2001 flag 1
"The Government Response to the Ralph Report: An Initial Overview" (1999) 34 Taxation in Australia 232 Taxation in Australia Australia circa 1999 flag 1
Daff and Commissioner of Taxation [1998] AATA 310; (1998) 39 ATR 1042 Administrative Appeals Tribunal Australia 6 May 1998 AustLII flag 3
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
68 TR 97/11 68 TR 97/11 circa 1999 1

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