5 Ergebnisse.

The authors take an in-depth look at an accepted practice of classifying ALL animals held in a business of primary product in Australia as revenue assets regardless of the function they perform in that business. This practice denies retiring farmers tax concessions granted to other businesses. They describe the practice as unfair, and after a deep examination of the circumstances that gave rise to the generally accepted accounting and tax inte...

Lex Fullarton takes a closer look at the three pillars of the sustainable development framework known as the Triple Bottom Line (TBL). The concept of the TBL is that for a project to be sustainable it must not simply be profitable in economic terms, but it must also benefit society and enhance the natural environment.In the 21st century, the greatest threat to Earth's natural environment and the population of the planet is the rise of greenhou...

In The Artful Aussie Tax Dodger Lex Fullarton studies the impact of 100 years of taxation legislation in Australia 1915-2016. He finds that despite the lessons of a century of actions and reactions of taxpayers and administrators little changes-despite entering a new century old habits are hard to break. At Federation on January 1, 1901, the Commonwealth of Australia was empowered to impose income tax on its citizens. However, it was not until...

Lex Fullarton`s book "Heat, Dust and Taxes: A story of tax schemes in Australia's outback" set in the picturesque but treacherous landscape in the Outback of North-western Australia, tells the story of one of the greatest series of tax avoidance schemes in history. This book is not only an interesting read, it makes a significant contribution to our understanding of taxpayer compliance behaviour development in the highly problematic area of ma...

This unique book offers an introduction to the development of renewable energy in Australia in the early 2000s. Examining the rise of dispersed, embedded solar energy systems in Western Australia, it looks specifically at the Solex project in Carnarvon, WA, which pioneered the harvest of solar energy from what was once considered the pursuit of the lunatic fringes of society to a viable energy source for mainstream society and industry. In thi...