JAT - previous issue

• Tax Reform in Australia: Impacts of Tax Compliance Costs on Small Business  (pdf, 175kb)
  By Binh Tran-Nam and John Glover

• Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform (pdf, 107kb)
  By Jeff Pope and Nthati Rametse

• The GST Regulation Impact Statement and Nonprofit Organisations  (pdf, 104kb)
  By Myles McGregor-Lowndes and Denise Conroy

• Comparing New Zealand’s Private Rulings System and its Features with a Selection of International Private Rulings Systems What is there in Common? (pdf, 127kb)
  By Adrian Sawyer

• Procedural Fairness and Non-assessing Decisions of the Federal Commissioner of Taxation  (pdf, 78kb)
  By Michael Blissenden