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How Australia Got a VAT (C) Tax Analysts 2011
How Australia Got a VAT (C) Tax Analysts 2011. All rights reserved. does not claim copyright in any public domain or third party content. By Susan C. Morse Susan C. Morse is an associate professor at the University of California Hastings College of the Law. This project was supported by a Hackworth Grant from the Markkula Center for Applied Ethics at Santa Clara University. Many thanks to Neil Warren and Richard Eccleston for helpful discussion and review; to participants in the April 2010 Northern California Tax Roundtable and to Chris Evans, Kathryn James, Rick Krever, and Dale Pinto for useful comments and references; and to Erin Phillips and Gadi Zohar for able research assistance. Australians, like Canadians and New Zealanders, call their VAT a goods and services tax, or GST, but their GST fits the VAT mold: it is a credit-invoice method, destination-based consump- tion tax with fairly limited tax base exclusions.1 Although all OECD countries aside from the United States have value-added taxes, external pressures like those resulting from preconditions for European Union membership2 or for financial support from organizations such as the World Bank or International Monetary Fund3 have played a role in many countries’ VAT enactment 1See Liam Ebrill, Michael Keen, Jean-Paul Bodin & Victoria Summers, The Modern VAT 2 (2001) (defining a VAT). This paper uses the term tax base ‘‘exclusion’’ to mean ‘‘a situation in which the rate of tax applied to sales is zero, though credit is still given for taxes paid on inputs’’ which is called ‘‘GST-free’’ in Australia and ‘‘zero-rated’’ elsewhere. -
Supplement, ICAO's Policies on Taxation
11/1/02 Transmittal Note SUPPLEMENT TO DOC 8632 ICAO’S POLICIES ON TAXATION IN THE FIELD OF INTERNATIONAL AIR TRANSPORT (Third Edition — 2000) 1. The attached Supplement supersedes all previous Supplements to Doc 8632 and includes information received from Contracting States as to their position vis-à-vis the consolidated Resolution on taxation in the field of international air transport up to 11 January 2002. 2. The Supplement is divided into two parts to better reflect the revised editions. Part A includes the position of States on the consolidated Resolution adopted by the Council on 24 February 1999 as it appears in the Third Edition of Doc 8632 dated 2000. Part B includes the positions of States as contained in Doc 8632, Second Edition, dated January 1994. The Second Edition, now an obsolete document, is reproduced in the Attachment to Part B. 3. Additional information received from Contracting States will be issued at intervals as amendments to this Supplement. SUPPLEMENT TO DOC 8632 — THIRD EDITION ICAO’S POLICIES ON TAXATION IN THE FIELD OF INTERNATIONAL AIR TRANSPORT Information reflecting the status of implementation in Contracting States of Council’s 1999 Taxation Resolutions and Recommendations as notified to ICAO. Published by the authority of the Council JANUARY 2002 (ii) SUPPLEMENT TO DOC 8632 INTERNATIONAL CIVIL AVIATION ORGANIZATION RECORD OF AMENDMENTS TO SUPPLEMENT No. Date Entered by No. Date Entered by The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of ICAO concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. -
Taxpack 2010
Instructions for taxpayers TaxPack 2010 To help you complete your tax return 1 July 2009 – 30 June 2010 Lodge online with e-tax You may also need Lodge your tax return – it’s free. the separate publication by 31 October 2010. n Secure and user friendly TaxPack 2010 supplement – see page 2. n Most refunds in 14 days or less n Built-in checks and calculators to help you n Pre-filling service – download your personal tax information from the ATO Go to www.ato.gov.au NAT 0976–6.2010 Commissioner’s foreword TaxPack 2010 is a guide to help you correctly If you have access to the internet, you can prepare complete your 2010 tax return. We have tried and lodge your tax return online using e-tax. It’s fast, to make it easy to use, and for most people it free and easy, and most refunds are issued within will provide all you need to know to fill in your 14 days. It also provides more extensive information tax return. than contained in this guide and allows you to automatically include on your tax return some Be assured that if you do your best to fill in your tax information that we already know about you. return correctly, you will not be subject to any penalties if you get these things wrong. We also have a range of services that can assist you when completing your tax return. The inside back Nevertheless, please take care in ensuring that the cover provides details about how you can access information you provide to us is as complete and these services and how you can contact us. -
Regulation of New South Wales Electricity Distribution Networks
REGULATION OF NEW SOUTH WALES ELECTRICITY DISTRIBUTION NETWORKS Determination and Rules Under the National Electricity Code December 1999 I NDEPENDENT P RICING AND REGULATORY T RIBUNAL OF N EW S OUTH W ALES I NDEPENDENT P RICING AND R EGULATORY T RIBUNAL OF N EW S OUTH W ALES REGULATION OF NEW SOUTH WALES ELECTRICITY DISTRIBUTION NETWORKS Determination and Rules Under the National Electricity Code December 1999 National Electricity Code Determination 99-1 December 1999 2 The Tribunal members for this review are: Dr Thomas G Parry, Chairman Mr James Cox, Full time member This publication comprises two documents: The Tribunal's determination on Regulation of New South Wales Electricity Distribution Networks under the National Electricity Code Rules made by the Tribunal under clause 9.10.1(f) of the National Electricity Code Inquiries regarding this publication should be directed to: Scott Young (02) 9290 8404 [email protected] Anna Brakey (02) 9290 8438 [email protected] Eric Groom (02) 9290 8475 [email protected] Independent Pricing and Regulatory Tribunal of New South Wales Level 2, 44 Market Street Sydney NSW 2000 (02) 9290 8400 Fax (02) 9290 2061 www.ipart.nsw.gov.au All correspondence to: PO Box Q290, QVB Post Office, NSW 1230 Determination Under the National Electricity Code December 1999 I NDEPENDENT P RICING AND REGULATORY T RIBUNAL OF N EW S OUTH W ALES 4 TABLE OF CONTENTS FOREWORD i EXECUTIVE SUMMARY iii SUMMARY OF DETERMINATION vii GLOSSARY OF ACRONYMS AND TERMS xix 1 INTRODUCTION 1 1.1 The -
Income Tax (Amendment) Bill 2016 – Bill No
PROCEEDINGS AND DEBATES OF THE NATIONAL ASSEMBLY OF THE FIRST SESSION (2015-2017) OF THE ELEVENTH PARLIAMENT OF GUYANA UNDER THE CONSTITUTION OF THE CO-OPERATIVE REPUBLIC OF GUYANA HELD IN THE PARLIAMENT CHAMBER, PUBLIC BUILDINGS, BRICKDAM, GEORGETOWN 59TH Sitting Friday, 6TH January, 2017 Assembly convened at 2.44 p.m. Prayers [Mr. Speaker in the Chair] PUBLIC BUSINESS GOVERNMENT BUSINESS BILLS – Second Readings INTOXICATING LIQUOR LICENSING (AMENDMENT) BILL 2016 – BILL No. 32/2016 A BILL intituled: “AN ACT to amend the Intoxicating Liquor Licensing Act.” [Minister of Finance] Mr. Speaker: Hon. Members, I must begin by acknowledging our late start and apologising for that. There are two matters which I would like to comment on. First of all, it is to say to Hon. Members, in relation to the information which is to be supplied to questions raised during the debate, that having looked at what is required of us in relation to dissemination of the questions, of the answers to the questions raised, we are proposing that the answers be disseminated by way of soft copy and that hard copy be provided to the questioner. It is proving financially laborious. It will prove that way if we were to supply hard copies of all the answers to all the questions to every Hon. Member in this House. I repeat, we will provide the questioner with the hard copy 1 and to all other Hon. Members we will supply soft copies of the answers. I hope that will prove satisfactory to Hon. Members. Secondly, Hon. Members, the two Chief Whips and I have had a conversation on the progress of our work. -
Air Departure Tax: Who Benefits? Analysis for Scottish Policymakers
air departure tax: who benefits? analysis for scottish policymakers fellow travellers air departure tax: who benefits? About Fellow Travellers fellowtravellers.org Fellow Travellers is a not-for-profit, unincorporated association campaigning for fair and equitable solutions to the growing environmental damage caused by air travel. We aim to protect access to reasonable levels of flying for the less well-off, whilst maintaining aviation emissions within safe limits for the climate. About the authors Leo Murray is the founder of the Free Ride campaign and Director of strategy at climate change charity 10:10. Twitter @crisortunity Charlie Young is an independent researcher with a background in economics and climate change. He focuses on new economics and analyses the socio- economic impacts of policy interventions. Twitter @CMaxwellYoung Acknowledgements This paper was produced with the kind support of Scottish Green Party MSPs. We would also like to thank statisticians at Transport Scotland, HMRC and the CAA for their help compiling and making sense of the data that informs this analysis. Permission to share This document is published under a creative commons licence: Attribution-NonCommercial-NoDerivs 2.0 UK http://creativecommons.org/licenses/by-nc-nd/2.0/uk/ This paper was first published in June 2017. introduction This paper explores the clearest dimensions of the distributional impacts of the Scottish Government’s planned 50% cut in air passenger taxes, asking the question: who benefits? Our analysis of Civil Aviation Authority (CAA) Passenger Survey data from Scottish airports reveals that this £160m+ annual tax giveaway will predominantly go to line the pockets of wealthy frequent flyers and corporations, while the majority of Scots will lose out. -
The African-American Church, Political Activity, and Tax Exemption
JAMES_EIC 1/11/2007 9:47:35 PM The African-American Church, Political Activity, and Tax Exemption Vaughn E. James∗ ABSTRACT Ever since its inception during slavery, the African-American Church has served as an advocate for the socio-economic improve- ment of this nation’s African-Americans. Accordingly, for many years, the Church has been politically active, serving as the nurturing ground for several African-American politicians. Indeed, many of the country’s early African-American legislators were themselves mem- bers of the clergy of the various denominations that constituted the African-American Church. In 1934, Congress amended the Internal Revenue Code to pro- hibit tax-exempt entities—including churches and other houses of worship—from allowing lobbying to constitute a “substantial part” of their activities. In 1954, Congress further amended the Code to place an absolute prohibition on political campaigning by these tax-exempt organizations. While these amendments did not specifically target churches and other houses of worship, they have had a chilling effect on efforts by these entities to fulfill their mission. This chilling effect is felt most acutely by the African-American Church, a church estab- lished to preach the Gospel and engage in activities which would im- prove socio-economic conditions for the nation’s African-Americans. This Article discusses the efforts made by the African-American Church to remain faithful to its mission and the inadvertent attempts ∗ Professor of Law, Texas Tech University School of Law. The author wishes to thank Associate Dean Brian Shannon, Texas Tech University School of Law; Profes- sor Christian Day, Syracuse University College of Law; Professor Dwight Aarons, Uni- versity of Tennessee College of Law; Ms. -
System of Church Tax in Germany
Dr. Jens Petersen The system of church tax in Germany The church tax will be 9% (or 8% in Bavaria and Baden-Württemberg) from the income tax. The churches, who have the status of a public body have the legal right to raise taxes. This based apon the Germen Constitution in conjunction with the federal church laws. These are the protestant, roman-kath., old-kath., some jewish and other small churches. The churches conclude wether they raise taxes and about the percentage. The administration itself is carreid-over to IRS because here is the established administration. This based on an bilateral contract. The IRS will get fees between 2% and 4% (according to the federal state). The churches have the legal right to get the data of their members from the IRS the fullfill their own tax-systems. At the time they did not need them because the IRS administrate the tax levy. The church tax is the most important part of the churches household. It will be about 70% to 80% of it. Other incomes: funds, fees, accomplishments (benefits) from the state (very old legal title; based on a treaty of 1804), other revenues. Income tax will be raised from income and salary a.s.o. The church tax from the income-tax will collect in conjunction with the income-tax (tax bill). The church tax of salary will retained by the employer and he refers them to the appropriate IRS. This refers it to the local church. Wether the employee is member of a church the employer will check out from the tax-card (Lohnsteuerkarte). -
Travel Information
Travel Information Visa To enter Indonesia, you are required to possess a passport valid for at least six months from the date of arrival and have proof of return or onward ticketing. Most tourists can obtain a Visa on Arrival (VOA), costs are US$35 for a 30 day stay, or US$15 for a 7 day stay. For some countries there is an additional visa fee. Payment is by cash at the immigration desk upon arrival at the International Bali or Jakarta airport. For some countries this visa-on-arrival does not apply, and people need to apply for a tourist visa in their country of origin before traveling. We highly recommend that you contact your local Indonesian Consulate or Embassy to check requirements for travelers of your nationality and/or passport that you will be traveling on. Vaccinations Please get advice from your local medical center. For some parts of Indonesia malaria prophylactics are recommended as well as booster injections for intestinal diseases and hepatitis A and B. While onboard the Seven Seas, we ensure you will run no risk of "traveler's diseases" as the food is prepared with a high degree of hygiene and all the drinking water comes from bottles. Please ensure your medical insurance covers your vacation. Currency, Cards, Cash The local currency is the Indonesian Rupiah (IDR). Most hotels and restaurants in Bali accept credit cards, but it's always helpful to have some local currency to hand. On Bali there are plenty of ATM cash machines that service most foreign bank cards, most common are those servicing cards with the Cirrus and Maestro logos. -
Alcoa of Australia Ltd Tax Transparency Report
2017 TaxAlcoa Transparency Report of Australia Limited Alcoa of Australia2016 Tax Transparency Report Limited 2017 Tax Transparency Report Page 2017 Tax Transparency Report Contents Message from the Chairman and Managing Director ....................................................... .........................3 About Alcoa of Australia ........................................................................................................................... 4 Approach to tax governance ..................................................................................................................... 5 Tax contribution ........................................................................................................................................ 6 International related party dealings ........................................................................................................... 7 Reconciliations of Australian accounting profit to tax expense and income tax payable ........................... 8 Page 2 2017 Tax Transparency Report Message from the Chairman and Managing Director For 55 years, Alcoa of Australia Limited (Alcoa of Australia) has been an important contributor to Australia’s economy. Our operations across the aluminium value chain provide stable employment for some 4,275 people, predominately in regional Western Australia and Victoria. Our commitment to supporting domestic employment and economic prosperity is further evidenced by our strong local procurement practices. We’re proud that more than 65 per -
Taxation and Investment in Denmark 2015 Reach, Relevance and Reliability
Taxation and Investment in Denmark 2015 Reach, relevance and reliability A publication of Deloitte Touche Tohmatsu Limited Contents 1.0 Investment climate 1.1 Business environment 1.2 Currency 1.3 Banking and financing 1.4 Foreign investment 1.5 Tax incentives 1.6 Exchange controls 2.0 Setting up a business 2.1 Principal forms of business entity 2.2 Regulation of business 2.3 Accounting, filing and auditing filing requirements 3.0 Business taxation 3.1 Overview 3.2 Residence 3.3 Taxable income and rates 3.4 Capital gains taxation 3.5 Double taxation relief 3.6 Anti-avoidance rules 3.7 Administration 3.8 Other taxes on business 4.0 Withholding taxes 4.1 Dividends 4.2 Interest 4.3 Royalties 4.4 Branch remittance tax 4.5 Wage tax/social security contributions 5.0 Indirect taxes 5.1 Value added tax 5.2 Capital tax 5.3 Real estate tax 5.4 Transfer tax 5.5 Stamp duty 5.6 Customs and excise duties 5.7 Environmental taxes 5.8 Other taxes 6.0 Taxes on individuals 6.1 Residence 6.2 Taxable income and rates 6.3 Inheritance and gift tax 6.4 Net wealth tax 6.5 Property tax 6.6 Social security contributions 6.7 Other taxes 6.8 Compliance 7.0 Labor environment 7.1 Employee rights and remuneration 7.2 Wages and benefits 7.3 Termination of employment 7.4 Labor-management relations 7.5 Employment of foreigners 8.0 Deloitte International Tax Source 9.0 Office locations Denmark Taxation and Investment 2015 1.0 Investment climate 1.1 Business environment Denmark is a parliamentary democracy. -
GREEN PASSPORT Innovative Financing Solutions for Conservation in Hawai‘I
GREEN PASSPORT Innovative Financing Solutions for Conservation in Hawai‘i Improving the visitor experience and protecting Hawai‘i’s natural heritage © Pascal Debrunner Purpose: The purpose of this report is to identify and explore innovative conservation finance solutions that bring additional revenue to support conservation in Hawai‘i and effectively manage cultural and natural resources that are critical to our communities’ wellbeing and the visitor experience. Scope of Work: (1) This report reviews existing visitor green fee programs that support conservation in jurisdictions around the world. (2) Based on this information, the report then explores legal, economic, and political considerations in Hawai‘i that shape the implementation of a potential visitor green fee program for the State of Hawai‘i. (3) Lastly, the report presents potential pathways for a visitor green fee in Hawai‘i, noting that each of these options require further legal and policy research. How to cite: von Saltza, E. 2019. Green Passport: Innovative Financing Solutions for Conservation in Hawai‘i. A report prepared for Conservation International. Acknowledgements: The report was developed with the support of The Harold K.L. Castle Foundation, Hawai‘i Leadership Forum, and The Nature Conservancy. We are thankful for insights and perspectives from a wide range of thought leaders across the visitor and conservation sectors. October 2019 © Photo Rodolphe Holler TABLE OF CONTENTS Executive Summary ............................................................................................