FLAT 25% OFF on all your orders Book Now

myassignmenthelp.io
Sign In

New User? Start here.

Securing Higher Grades Costing Your Pocket? FLAT 25% OFF on all orders
loader

Phone no. Missing!

Enter phone no. to receive critical updates and urgent messages !

Add File

Error goes here

Files Missing!

Please upload all relevant files for quick & complete assistance.

Guaranteed Higher Grade!

home arrow Answer arrow TAXA3002 Australian Tax Law Cases
icon

We aren't endorsed by this University

icon 18 Pages

TAXA3002 Australian Tax Law Cases

Stuck on Your Question?

Get 24x7 live help from our Top Tutors. All subjects covered.

Phone no. Missing!

Enter phone no. to receive critical updates and urgent messages !

loader
250 words

Error goes here

Files Missing!

Please upload all relevant files for quick & complete assistance.

Students Who Viewed This Also Studied

0 Page
Delivering Subjects to Aspiring Teachers

...

Course

LAW361

Subject

Tax

University

University of Tasmania

Season

Autumn

View Document
131 Pages
BLO2206 taxation law

· When critiquing the TR’s the students should: · Apply the law to the circumstances discussed in the ruling and reach a conclusion as to its correctness. This includes ...

4028682_437768811_ta...
Course

BLO2206

Type

Assignment

Subject

Tax

University

Victoria University

View Document
21 Pages
FNSACC512-Prepare Tax Documentation for Individuals

Question 1: Taxable Income and Tax payable calculations A.Robert had allowable deductions of $1,634, exempt income of $390 and assessable income of $29,976. Calculate his taxable income  In th ...

4443885_821825295_FN...
Type

Course Work

Subject

Tax

University

Victoria University

View Document
16 Pages
ACCG8124 Taxation Law

Case Study Mr Dumas is a famous French chef who moved from Paris to Sydney on 1 November 2018 to work for an Australian fine dining restaurant. His remuneration includes a salary of $350,000 plus $50 ...

Course

ACCG8124

Type

Home Work

Subject

Tax

University

Macquarie University

View Document
View More

TAXA3002 Australian Tax Law Cases

Question

Answered

Task:

At the end of this topic you should be able to:

1. Understand why governments need to impose taxes;

2. Identify the major alternative tax bases that are available and the criteria by which they can be judged;

3. Analyse each of the alternative bases in terms of certainty, equity, efficiency and simplicity;

4. Understand the theoretical ideals in terms of the design of an income tax system, including the tax unit and progression of rate;

5. Identify the rationale for the use of the income tax system as a tool of social policy via tax expenditures;

6. Trace the historical development of the Australian taxation system; and 

7. Identify the recommendations of Australia’s major committees of enquiry on tax reform.

Topic Objectives 

At the end of this topic you should be able to: 

1. Identify the constitutional basis for levying taxation
2. Identify any barriers to the levy of taxation by both the federal and state governments in Australia; and 
3. Understand the consequences of a purported tax measure being unconstitutional.

Review Questions
 
Question 1

The Western Australian government has decided to levy the following charges. Discuss the Constitutional validity of each:

a) Potato growers pay a registration duty of $50 plus $100 for every acre planted regardless of the size of the harvest.
b) All newspaper delivery vehicles to pay 5c for every newspaper delivered.
c) All retailers to issue receipts to customers purchasing Outer Mongolian yak fat. The receipt attracts duty of 1% of the value of the purchase.
d) All sheep truck operators to be licensed at $1 per tonne of carrying capacity.
e) All credit card transactions to attract a duty of 2%.
f) All manufacturers of paper clips to pay a licence fee based on their previous year's purchase of wire.
g) All fish and chip shop proprietors to be licensed annually with the fee based on the previous year's turnover.
h) All taxi drivers to issue a receipt and charge 3% duty on the receipt.
i) Cigarette vendors to pay a registration sum of $20.00 per annum and to collect 10c per packet from purchasers after the goods are sold.
j) A tax on all Commonwealth government motor vehicles used in Western Australia.
k) A levy of $20 per annum on all paper clip manufacturers selling paper clips in other States.
l) A license fee charged by the West Australian government to a brewery to operate in WA.

Question 2

The Commonwealth government is to introduce the following taxes.  Briefly discuss the validity of each.

a) A tax on the income of all horticultural societies.  The legislation will also include provisions relating to the type of plants which may be grown and penalties for non-compliance.

b) A tax on all cattle grazed in Western Australia.

c) A tax on the donations received by all charitable organisations and in the same legislation a tax on ownership of television sets.

d) A tax designed to curb population growth, on all families with four or more children.

e)  A land tax based on land ownership.  The States also levy land tax on land in their States.

At the end of this topic you should be able to:

1. Understand what income is according to ordinary concepts;

2. Determine whether there is a nexus between the payment and the employment service;

3. Determine whether a payment for the provision of knowledge is a reward for service or the proceeds of the sale of an asset;

4. Determine whether a payment for varying agreed rights under an existing service contract is a capital gain or equivalent to the income that would have been earned under the contract; and

5. Determine whether a payment for the grant of a restrictive covenant is a capital sum or an amount received in substitution for income.

TAXA3002 Australian Tax Law Cases

Answer in Detail

Solved by qualified expert

Get Access to This Answer

Get Answer

Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Hac habitasse platea dictumst vestibulum rhoncus est pellentesque. Amet dictum sit amet justo donec enim diam vulputate ut. Neque convallis a cras semper auctor neque vitae. Elit at imperdiet dui accumsan. Nisl condimentum id venenatis a condimentum vitae sapien pellentesque. Imperdiet massa tincidunt nunc pulvinar sapien et ligula. Malesuada fames ac turpis egestas maecenas pharetra convallis posuere. Et ultrices neque ornare aenean euismod. Suscipit tellus mauris a diam maecenas sed enim. Potenti nullam ac tortor vitae purus faucibus ornare. Morbi tristique senectus et netus et malesuada. Morbi tristique senectus et netus et malesuada. Tellus pellentesque eu tincidunt tortor aliquam. Sit amet purus gravida quis blandit. Nec feugiat in fermentum posuere urna. Vel orci porta non pulvinar neque laoreet suspendisse interdum. Ultricies tristique nulla aliquet enim tortor at auctor urna. Orci sagittis eu volutpat odio facilisis mauris sit amet.

Tellus molestie nunc non blandit massa enim nec dui. Tellus molestie nunc non blandit massa enim nec dui. Ac tortor vitae purus faucibus ornare suspendisse sed nisi. Pharetra et ultrices neque ornare aenean euismod. Pretium viverra suspendisse potenti nullam ac tortor vitae. Morbi quis commodo odio aenean sed. At consectetur lorem donec massa sapien faucibus et. Nisi quis eleifend quam adipiscing vitae proin sagittis nisl rhoncus. Duis at tellus at urna condimentum mattis pellentesque. Vivamus at augue eget arcu dictum varius duis at. Justo donec enim diam vulputate ut. Blandit libero volutpat sed cras ornare arcu. Ac felis donec et odio pellentesque diam volutpat commodo. Convallis a cras semper auctor neque. Tempus iaculis urna id volutpat lacus. Tortor consequat id porta nibh.

Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Hac habitasse platea dictumst vestibulum rhoncus est pellentesque. Amet dictum sit amet justo donec enim diam vulputate ut. Neque convallis a cras semper auctor neque vitae. Elit at imperdiet dui accumsan. Nisl condimentum id venenatis a condimentum vitae sapien pellentesque. Imperdiet massa tincidunt nunc pulvinar sapien et ligula. Malesuada fames ac turpis egestas maecenas pharetra convallis posuere. Et ultrices neque ornare aenean euismod. Suscipit tellus mauris a diam maecenas sed enim. Potenti nullam ac tortor vitae purus faucibus ornare. Morbi tristique senectus et netus et malesuada. Morbi tristique senectus et netus et malesuada. Tellus pellentesque eu tincidunt tortor aliquam. Sit amet purus gravida quis blandit. Nec feugiat in fermentum posuere urna. Vel orci porta non pulvinar neque laoreet suspendisse interdum. Ultricies tristique nulla aliquet enim tortor at auctor urna. Orci sagittis eu volutpat odio facilisis mauris sit amet.

Tellus molestie nunc non blandit massa enim nec dui. Tellus molestie nunc non blandit massa enim nec dui. Ac tortor vitae purus faucibus ornare suspendisse sed nisi. Pharetra et ultrices neque ornare aenean euismod. Pretium viverra suspendisse potenti nullam ac tortor vitae. Morbi quis commodo odio aenean sed. At consectetur lorem donec massa sapien faucibus et. Nisi quis eleifend quam adipiscing vitae proin sagittis nisl rhoncus. Duis at tellus at urna condimentum mattis pellentesque. Vivamus at augue eget arcu dictum varius duis at. Justo donec enim diam vulputate ut. Blandit libero volutpat sed cras ornare arcu. Ac felis donec et odio pellentesque diam volutpat commodo. Convallis a cras semper auctor neque. Tempus iaculis urna id volutpat lacus. Tortor consequat id porta nibh.

Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Hac habitasse platea dictumst vestibulum rhoncus est pellentesque. Amet dictum sit amet justo donec enim diam vulputate ut. Neque convallis a cras semper auctor neque vitae. Elit at imperdiet dui accumsan. Nisl condimentum id venenatis a condimentum vitae sapien pellentesque. Imperdiet massa tincidunt nunc pulvinar sapien et ligula. Malesuada fames ac turpis egestas maecenas pharetra convallis posuere. Et ultrices neque ornare aenean euismod. Suscipit tellus mauris a diam maecenas sed enim. Potenti nullam ac tortor vitae purus faucibus ornare. Morbi tristique senectus et netus et malesuada. Morbi tristique senectus et netus et malesuada. Tellus pellentesque eu tincidunt tortor aliquam. Sit amet purus gravida quis blandit. Nec feugiat in fermentum posuere urna. Vel orci porta non pulvinar neque laoreet suspendisse interdum. Ultricies tristique nulla aliquet enim tortor at auctor urna. Orci sagittis eu volutpat odio facilisis mauris sit amet.

Tellus molestie nunc non blandit massa enim nec dui. Tellus molestie nunc non blandit massa enim nec dui. Ac tortor vitae purus faucibus ornare suspendisse sed nisi. Pharetra et ultrices neque ornare aenean euismod. Pretium viverra suspendisse potenti nullam ac tortor vitae. Morbi quis commodo odio aenean sed. At consectetur lorem donec massa sapien faucibus et. Nisi quis eleifend quam adipiscing vitae proin sagittis nisl rhoncus. Duis at tellus at urna condimentum mattis pellentesque. Vivamus at augue eget arcu dictum varius duis at. Justo donec enim diam vulputate ut. Blandit libero volutpat sed cras ornare arcu. Ac felis donec et odio pellentesque diam volutpat commodo. Convallis a cras semper auctor neque. Tempus iaculis urna id volutpat lacus. Tortor consequat id porta nibh.

Page 1 of 18

17 More Pages to Come in This Document. Get access to the complete answer.

More TAXA3002 TAXA3002 Australian Tax Law Cases: Questions & Answers

Q
icon

We aren't endorsed by this University

Delivering Subjects to Aspiring Teachers

...

View Answer
Q
icon

We aren't endorsed by this University

BLO2206 taxation law

· When critiquing the TR’s the students should: · Apply the law to the circumstances discussed in the ruling and reach a conclusion as to its correctness. This includes providing alternative views if available.  · Correctly cite and discuss relevant l ...

View Answer
Q
icon

We aren't endorsed by this University

FNSACC512-Prepare Tax Documentation for Individuals

Question 1: Taxable Income and Tax payable calculations A.Robert had allowable deductions of $1,634, exempt income of $390 and assessable income of $29,976. Calculate his taxable income  In the following circumstances calculate each taxpayers tax liability, and state whether the taxpayer wil ...

View Answer
Q
icon

We aren't endorsed by this University

ACCG8124 Taxation Law

Case Study Mr Dumas is a famous French chef who moved from Paris to Sydney on 1 November 2018 to work for an Australian fine dining restaurant. His remuneration includes a salary of $350,000 plus $50,000 bonus per year and a contractual term of two years. Mr Dumas would be paid a lump sum of $500,0 ...

View Answer
View All

Content Removal Request

If you are the original writer of this content and no longer wish to have your work published on Myassignmenthelp.io then please raise the content removal request.

Choose Our Best Expert to Help You

student rating student rating student rating student rating student rating
Alex Bennett

Meritorious Management Expert

1353 - Completed Orders

Hire Me
student rating student rating student rating student rating student rating
Stanley McGuire

Superb Statistics Writer

1425 - Completed Orders

Hire Me
student rating student rating student rating student rating student rating
Michelle Vaughn

Meticulous Mechanical Engineering Expert

1395 - Completed Orders

Hire Me
student rating student rating student rating student rating student rating
Carmen Farrell

Meticulous Management Expert

1423 - Completed Orders

Hire Me
icon

5% Cashback

On APP - grab it while it lasts!

Download app now (or) Scan the QR code

*Offer eligible for first 3 orders ordered through app!

screener
ribbon
callback request mobile Chat Now
Have any Query?
close
Subtraction Payment required!

Only one step away from your solution of order no.

Order Detail