H.R. 1 OBBB Depreciation Query
H.R. 1, One Big Beautiful Bill (OBBB) Act, was passed by the House on May...
Small Business Tax
How to Avoid the Foreign Gift Penalty Trap, Important Filing Tips
How to Avoid the Foreign Gift Penalty Trap in 2025/2026 How to Avoid the...
Beware of ‘Emergency Tax Service’ Sales Pitches, Protect Yourself
Beware of ‘Emergency Tax Service’ Sales Pitches, Protect Yourself Beware of ‘Emergency Tax Service’ Sales...
21st Century Taxation: OBBBA Effective Dates Caution
Often, the effective date for tax legislation is for tax years beginning after 12/31/xx with...
H.R. 1 OBBBA’s New Limited Deduction for Interest on Car Loan
H.R. 1, the One Big Beautiful Bill Act (OBBBA) (officially known as An Act to...
Preparing for a Civil Exam
How to Navigate an FBAR Examination: What You Must Know How to Minimize FBAR Audit...
The Tax Exemption Status of Sports Clubs and Leagues: Should Australia Follow New Zealand and Treat Sport as a Charity?
Sport, not-for-profits and the income tax exemption in New Zealand and Australia Not-for-profit organisations engage...
Federalism and Vertical Tax Competition
Among federal nations, Australia is notable for its high degree of tax centralisation. The Commonwealth...
Beyond Self-Assessment: A New Model for Fair and Modern Tax Administration in Indonesia
Let’s imagine this condition: two parties must cooperate to achieve a fair outcome, yet one...
Call for Papers: Adam Smith’s Wealth of Nations at 250
The Journal of Australian Taxation (JAT) invites submissions to a special edition of the Journal...