Introduction
Taxation can be taken as a major type which helps to increase the income of a country. In Australia too, taxations are asked to pay not only for the local state, but also for federal governments. It can be paid as personally or as a company.
Though the procedure of taxation brings many advantages to the state, peoples and companies are not willing to pay, because it is not advantageous for their profit. They are the persons who have to pay personal income taxes, capital gain taxes, good and services taxes, property taxes, departure taxes, excise taxes, custom duty taxes and payroll taxes etc. for the advantage of their state. In such a situation, steering tax frauds is a determinable problem. To face such kind of problems, the government of Australia has established ‘Australian Taxation Office’ (ATO). The ATO has introduced the ‘Taxable Payment Annual Report’ which should be submitted to the ATO on 21st of July annually by all business in building and constructions to avoid tax frauds.
PartA
Requirement One
The Law
The interpretative chapter (S6 (1)) of the Income Tax Assessment Act of 1936 has defined ‘resident of Australia’ as,
A. A person who is an resident of Australia other than a company, includes;
I. A person whose dominant is in Australia, it only refuse when a Commissioner is having reliable evidence that the person is outside of Australia.
II. A person who is actually been in Australia, ceaselessly orintermittently, more than one half of the year of income, it only refuse when a Commissioner is having reliable evidence that the person is outside of Australia and that person does not have any intend to have residence with in Australia.or;
III. Who is ;
a) A member of the superannuation scheme establishe...
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TP v. Jenkins, 82 ATC 4098 (1982).
Netzer, D. (1973). The incidence of the property tax revisited. National Tax Journal, 26(4), 515-535.
...be taken into custody for deportation; and if that, it is argued they may also be held for some undetermined
Australians by not clarifying it’s stance on it’s international obligations to Indigenous Australians or reflecting it’s international rhetoric and signature on UN conventions by implementing some in domestic law. This inadequacy in the development of Indigenous Peoples Land Rights in Australia has been declared by the Working Group on Indigenous Populations in July 1997, and highlights the Australian government policy regarding Indigenous Peoples Land Rights and may be argued as a denial of justice for Indigenous People by the Australian legal system. Australia can be said to be ineffective in achieving justice for Indigenous People due to it’s failure to recognise Indigenous Australians rights to land domestically by failing the Human Rights standards contained in international initiatives to which it is a signatory.
Of the 8 successful, the 1967 referendum which proposed the removal of the words in section 51 (xxvi) ‘… other than the aboriginal people in any State’ (National Archives of Australia ND), and the deletion of section 127, both, which were discriminative in their nature toward the Aboriginal race, recorded a 90.77% nationwide vote in favour of change (National Archives of Australia, 2014). As a result, the Constitution was altered; highlighting what was believed to be significant positive political change within Indigenous affairs at the time (National Archives of Australia, 2014). Approaching 50 years on, discussion has resurfa...
Struggles by Aboriginal and Torres Strait islander people for recognition of their rights and interests have been long and arduous (Choo & Hollobach: 2003:5). The ‘watershed’ decision made by the High Court of Australia in 1992 (Mabo v Queensland) paved the way for Indigenous Australians to obtain what was ‘stolen’ from them in 1788 when the British ‘invaded’ (ATSIC:1988). The focus o...
Rice, S (2011) ‘Reflections on reforming discrimination laws in Australia’, Human Rights law Centre, viewed 4 October 2011, .
Although, asylum seekers and refugees are given a few options if they feel as though their rights are being breached, like they can apply to tribunals and courts to view their visa related decisions, they can also make a complaint to the Australian Human Rights Commission about their human rights being breached in immigration detention centres, yet they do not have control over who enters the country, the government is not obliged to comply with the recommendations that are made. Although the government had made few attempts to comply with the human right obligations towards asylum seekers and refugees by introducing new policies and prioritising the safety of the children in these detention camps, there are currently still many breaches towards their rights that the government continues to adapt, therefore they are still constituting a breach of international law
The conditions of Australia’s immigration detention policies have also been cause for concern for probable contraventions of Articles 7 and 10 of the ICCPR. Whilst in Sweden, asylum seekers are afforded free housing whilst their applications are being processed, Australia’s methods are much more callous. Under the Pacific Solution, maritime asylum seekers are sent to impoverished tropical islands with no monitoring by human rights organisations allowed (Hyndman and Mountz, 2008). The UNHCR criticised Australia’s offshore processing centres stating that “significant overcrowding, cramped living quarters, unhygienic conditions, little privacy and harsh tropical climate contribute to the poor conditions of… Nauru and Papua New Guinea” (Morales
not having a country of nationality, is outside the country of his former habitual residence and is unable or, by reason of that fear, is unwilling to return to that country, and
As a signatory to the UN 1951 refugee convention, we have already agreed, not to return asylum seekers or to detain them indefinitely. In 2001, the Tampa incident brought disrepute to us as we failed to take the right action. Another wave of backlash irrupted when Indonesian fishing vessel codenamed SEIV X sank in northern waters. The UN is highly critical on the practice of mandatory detention over long periods. As a law abiding nation, we need to keep our citizens well informed of our obligations under UN convention so that we can collectively meet our obligations in true spirit. Once Australians realise that we are providing over 200,000 migrant visas annually and the asylum seekers would occupy less than 2% of it and irrespective of the fears mongered by politicians, almost 93% of asylum seekers who arrived by boat in the have been recognized as “genuine” refugees by Australian authorities and the popular “country shoppers” or “economic migrant” stories do not represent the reality, it is not difficult to develop a national consensus on this ongoing, unavoidable issue in an overpopulated world with a massive imbalance in resource
... Irving "Constitution" The Oxford Companion to Australian Politics. Ed Brian Galligan and Winsome Roberts. Oxford University Press 2008. Oxford Reference Online. Oxford University Press. Hillsborough CommunityCollege. 23
9. Residency status is a question of fact and is one of the main criteria that determines an individual's liability to Australian income tax. Liability to tax is determined on a year by year basis. Events after the year of income may assist in determining an individual's residency status: FC of T v. Applegate 79 ATC 4307; (1979) 9 ATR 899 (Applegate).
There are four sources of Law in the Australian Legal System. They are Statute Law, which is made in Parliament, Common Law and the Law of E...
Overall Australia’s human rights record is of high-quality but is blemished by few human rights violations. Australia has freedom of speech, a corruption-free legal system, legal protection against discrimination, access to secondary education, the right to vote in elections, access to clean water, privacy protection, freedo...
While the tax rate and tax base of GST though are relatively low and narrow. “The current tax system is not going to keep up with the expenditure forecast. States haven’t got the fund to provide the services that community expects.” Mr. Tom Seymour (PwC tax managing partner). “Personal tax rates are already high in Australia and corporate tax is at the top of OECD corporate tax rates.” As a result of the limitation in reforming income tax and corporate tax, to provide more satisfactory public services, boarding the GST base and/or setting a higher GST rate is