Review of Tax Office’s management of complex issues – Case study on service entity arrangements
Appendix 6: Bibliography
Tax Office Publications
- Commissioner of Taxation, Issues confronting Australia’s tax system, speech given to Financial Review -Leaders’ Luncheon, 29 July 2002.
- Commissioner of Taxation, Future Directions in Tax Administration (A Relationship of Mutual Dependency), 17 June 2003.
- Minutes of the Small to Medium Enterprises Sub-committee of the National Tax Liaison Group, held on 26 August, 2005 at page 6. These minutes are available on the Tax Office’s website at www.ato.gov.au.
- Australian Taxation Office, Draft guidance on service arrangements, Media Release Nat-2005/42 dated 29 June 2005.
- Taxation Ruling TR 2006/2.
- Australian Taxation Office, Your service entity arrangements, Guide Nat 13086-04.2006, April 2006.
- ATO Practice Statement Law Administration PS LA 2006/8.
- ATO Practice Statement Law Administration PS LA 2005/13.
Official Papers
- Australian National Audit Office, The Australian Taxation Office’s Administration of Taxation Rulings, Audit Report No. 3 of 2001-01, dated 17 July 2001.
- Australian National Audit Office, Administration of Taxation Rulings Follow up Audit, Audit Report No. 7 of 2004-05, dated 9 August 2004.
- The Treasury, Report on Aspects of Income Tax Self Assessment, August 2004, Commonwealth of Australia.
Parliamentary Papers
- Commonwealth of Australia, Explanatory Memorandum to Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005.
- Senate Estimates Committee hearing, transcript of 3 November 2005.
Other publications
- CCH Australia Limited, Australian Taxation Office Assessing Handbook — Trust Volume 4, Current at October 1985.
- O’Donohue, P, The ATO perspective on Phillips, paper given to SA Annual Convention of the Taxation Institute of Australia, March 1994.
- Forsyth, S, Professional income structures and personal service income, paper given at Taxation Institute of Australia Queensland State Convention, May 1998.
- Sharma, C, Service Entities (Trusts/Companies): The Commissioner’s Perspective, paper given at Sunrise Seminar of the South Australian Division of the Taxation Institute of Australia, 4 November 1998.
- Fitzpatrick, K, ATO plans aggressive attack, Charter, Institute of Chartered Accountants, April 2002.
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