Australian Bureau of Statistics, 2001 Year Book Australia (2001) 936.
2.
Ibid938. The total percentages do not add to 100% because of the effect of inter-governmental taxes.
3.
Ibid936.
4.
CooperG SKreverR EVannR J, Income Taxation, Commentary and Materials (3rd ed1999) 8.
5.
Ibid.
6.
AaronsL, Casino Oz, Winners and Losers in Global Capitalism (1999) 61.
7.
Ibid.
8.
Commonwealth, Parliamentary Debates, House of Representatives, 2 December 1998, 1,091 (Mr Peter Costello, second reading speech of the GST legislation).
O'RoukeJDaseyDCummingF, ‘Taxman hooks sports stars in $4.3bn sting’, The Sun Herald (Melbourne), 3 June 2001, 10.
16.
Ibid.
17.
Ibid.
18.
CooperG SKreverR EVannR J, above n 4, 8.
19.
Ibid.
20.
Fringe Benefits Tax Assessment Act 1986 (Cth) s 9.
21.
Fringe Benefits Tax Assessment Act 1986 (Cth) s 58X(2) exempts from FBT mobile and car 'phones, protective clothing, tools of trade, briefcases, calculators, electronic diaries and notebook computers. While some of these items are certainly work-related others could fall into the category of executive toys.
22.
Fringe Benefits Tax Assessment Act 1986 (Cth) s 65J.
23.
CooperG SKreverR EVannR J, above n 4, 153.
24.
Income Tax Assessment Act 1997 (Cth), s 115–100.
25.
CooperG SKreverR EVannR J, above n 4, 8.
26.
Halliday v Commonwealth of Australia [2000] FCA 950 para 1 (SondbergJ) referred to 33 pieces of GST legislation and three regulations that were being challenged.
27.
A New Tax System (Goods and Services Tax) Act 1999 (Cth), Table of Provisions.
28.
Parliament of Australia, Senate Committee, above, n.13, Chapter 6, Impact on Australian Business, 5.
