2000b Strategic Statement 2000 03 Australian Taxation Office Canberra Ayres I

2000b strategic statement 2000 03 australian taxation

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_____ (2000b), Strategic Statement 2000-03 , Australian Taxation Office, Canberra. Ayres, I. and Braithwaite, J. (1992), Responsive Regulation , Oxford University Press, Oxford. Cash Economy Task Force (1998), Improving Tax Compliance in the Cash Economy , Australian Taxation Office, Canberra. Clayton Utz (1997), ‘When the Commissioner Comes Knocking’, Tax Litigation Issues , Issue No. 2, Clayton Utz, Sydney. _____ (1999), ‘Challenging Private Rulings’, Tax Litigation Issues , Issue No. 3, Clayton Utz, Sydney. Commissioner of Taxation. (1999), Annual Report 1998-99 , Commonwealth of Australia, Canberra. _____ (2000), Annual Report 1999-00 , Commonwealth of Australia, Canberra. Financial Reporting Council (1992), Annual Report , Financial Reporting Council, London. Griffiths, I. (1986), Creative Accounting , Sidgwick and Jackson, London. _____ (1995), New Creative Accounting , Macmillan, London. Hawkins, K. (1984), Environment and Enforcement , Clarendon Press, New York. McBarnet, D. (1984), ‘Law and Capital: The Role of Legal Form and Legal Actors’, International Journal of the Sociology of Law , vol. 12(3), pp. 231-38. _____ (1991), ‘Whiter than White Collar Crime: Tax, Fraud Insurance and the Management of Stigma’, British Journal of Sociology , vol. 42(3), pp. 324-44.
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When Compliance is not the Solution but the Problem 243 McBarnet, D (1992), ‘It’s Not What You Do But The Way That You Do It: Tax Evasion, Tax Avoidance and the Boundaries of Deviance’, in D. Downes (ed), Unravelling Criminal Justice , Macmillan, Basingstoke, pp. 247-68. McBarnet, D. and Whelan, C. (1991), ‘The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control’, Modern Law Review , 54(6), pp. 848-73. McBarnet, D. and Whelan, C. (1999), Creative Accounting and the Cross-eyed Javelin Thrower , John Wiley, Chichester. Ralph Report (1999), A Tax System Redesigned: More Certain, Equitable and Durable . Report of the Review of Business Taxation, Commonwealth of Australia, Canberra. Senate Economics References Committee (2001), Inquiry into Mass Marketed Tax Effective Schemes and Investor Protection: Interim Report , Parliament of the Commonwealth of Australia, Canberra. Special Committee of Tax Law Consultancy Bodies (1998), ‘Tax Law After Furniss vs Dawson’, The Law Society, London. Touche Ross (1989), Accounting for Europe , Touche Ross, London.
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Chapter 12 Through the Eyes of the Advisers: A Fresh Look at High Wealth Individuals John Braithwaite 1 Framework for the Study The Problem Australians have become more sensitive to the issue of high wealth individuals paying their fair share of tax. A June 1998 survey of 1000 Australians commissioned by the Australian Taxation Office (ATO) found that only 32 per cent believe ‘tax laws are effective in making sure large companies pay their share of tax’ declining to 27 per cent for ‘very wealthy people’. Only 20 per cent believed ‘the ATO does a good job of stopping tax avoidance by large companies’, falling to 15 per cent who believed that ‘the ATO does a good job stopping tax avoidance by very wealthy people’. It was this kind of evidence that caused the Keating government to make high wealth taxpayers an election issue in 1995 and that caused the Howard government to set up the High Wealth Individuals Taskforce after its election victory. 2
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