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30 Austl. Tax F. 1 (2015)

handle is hein.journals/austraxrum30 and id is 1 raw text is: 



THE  TAX  INSTITUTE
    THE MARK OF EXPERTISE




                        AUSTRALIAN

                        TAX FORUM


                              Volume  30(1), 2015



            The abandoned  education cap policy: public participation
            in tax reform consultation
            Patricia O'Keefe, Bernadette Smith, Sonia Shimeld and John Minas  3

            Back to the future and beyond
            Stephen Barkoczy                                   37

            Has the Charities Act 2013 changed the common law
            concept of charitable public benefit and, if so, how?
            Fiona Martin                                       65

            Not so guaranteed: superannuation guarantee and
            Australian small businesses
            Brett Freudenberg and Scott Sargent                89

            The costs of compliance and associated benefits
            for small and medium enterprises in New Zealand:
            some  recent findings
            Ranjana Gupta and Adrian Sawyer                   135

            Applying the Delphi method as a research technique
            in tax law and policy
            Evgeny Guglyuvatyy and Natalie P Stoianoff  179

            Will cars go green in the ACT? A case study of the
            reformed vehicle stamp duty
            Anna Mortimore                                    205



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