"Regulatory Impact Statements and Accountability: Recent Australasian Experience"

(2008) 11 Journal of Australian Taxation 42

Sawyer, Adrian

Journal of Australian Taxation

Australia

Legislation Cited

Legislation Name	Provision
Fuel Tax (Consequential and Transitional Provisions) Bill 2006 (Cth)
New Business Tax System (Untainting Tax) Bill 2006 (Cth)
Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006 (Cth)
Superannuation Legislation Amendment (Simplification) Bill 2007 (Cth)
Taxation (Trustee Beneficiary Non-Disclosure Tax) Bill (No 1) 2007 (Cth)
Taxation (Trustee Beneficiary Non-Disclosure Tax) Bill (No 2) 2007 (Cth)
Tax Laws Amendment (2005 Measures No 1) Bill 2005 (Cth)
Tax Laws Amendment (2006 Measures No 2) Bill 2006 (Cth)
Tax Laws Amendment (2006 Measures No 7) Bill 2006 (Cth)
Tax Laws Amendment (2007 Measures No 1) Bill 2007 (Cth)
Tax Laws Amendment (2007 Measures No 4) Bill 2007 (Cth)
Tax Laws Amendment (Small Business) Bill 2007 (Cth)
Tax Laws Amendment (Personal Income Tax Reduction) Bill 2005 (Cth)
Tax Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Bill 2006 (Cth)
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Limited Partnerships Bill 2007
Income Tax Bill 2006
Taxation (Care and Management) Bill 2000
Taxpayers' Charter Bill 2000
Taxation (Base Maintenance and Miscellaneous Provisions) Bill 2004
Taxation (Relief, Refunds and Miscellaneous Provisions) Bill 2001
Taxation (Disaster Relief) Bill 2004
Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill 2002
Income Tax Bill 2002
KiwiSaver Bill 2006
Taxation (Annual Rates and Urgent Measures) Bill 2005
Taxation (Annual Rates, GST and Miscellaneous Provisions) Bill 2000
Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous Provisions) Bill 2003
Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill 2006
Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill 2001
Taxation (Annual Rates, Venture Capital and Miscellaneous Provisions) Bill 2004
Taxation (FBT, SSCWT and Remedial Matters) Bill 2000

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
"s Tax Rewrite Program: In Pursuit of the (Elusive) Goal of Simplicity"	(2007) 4 British Tax Review 405	British Tax Review	United Kingdom	circa 2007	Westlaw	3
"s Tax Design Principles"	(2005) 20 Australian Tax Forum 579	Australian Tax Forum	Australia	circa 2005		3
"Compliance Cost Impact Statements in New Zealand: How Far Have We Come?"	(2002) 17 Australian Tax Forum 441	Australian Tax Forum	Australia	circa 2002		2
"Use and Misuse of Tax Compliance Costs in Evaluating the GST"	(2001) 34 (3) Australian Economic Review 279	Australian Economic Review	Australia	circa 2001		3
"Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia"	(2000) 53 National Tax Journal 229	National Tax Journal	United States	circa 2000		5
"Broadening the Scope of Consultation and Strategic Focus in Tax Policy Formulation: Some Recent Developments"	(1996) 2 New Zealand Journal of Taxation Law and Policy 17	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996		3
McCulloch v Maryland	17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278	United States Supreme Court	United States	1 Feb 1819	WorldLII	896

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