JAT - previous issue

• The Review of Business Taxation's "Option 2" - Problems in Concept and in Practice (pdf, 507kb)
  By John Glover

• The New Zealand Definition of "Residence" for Individuals: Lessons for Australia in a "Global" Environment (pdf, 132kb)
  By Clinton Alley, Duncan Bentley and Simon James

• Compliance Costs of Small and Medium Enterprises (pdf, 86kb)
  By Mustafa Hanefah, Mohamed Ariff and Jeyapalan Kasipillai

• Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison (pdf, 124kb)
  By Kerrie Sadiq

• Section 90 of the Constitution and Victorian Stamp Duty on Dealings in Goods (pdf, 78kb)
  By Patricia Sampathy