Tooma's Annotated Work Health and Safety Act 2011

Tooma's Annotated Work Health and Safety Act 2011
Author: Michael Tooma
Publisher:
Total Pages:
Release: 2017-06-28
Genre: Industrial hygiene
ISBN: 9780455500270

Tooma's Annotated Work Health and Safety Act 2011 Second Edition provides an authoritative and easy-to-navigate, annotation of the national work health and safety (WH&S) law in Australia. In this precise annotation of the uniform WH&S law, leading practitioner and experienced author, Michael Tooma, uses the New South Wales enactment of the model legislation as his basis, with comparative tables referencing the law in other jurisdictions. Through his authoritative, section-by-section commentary, and analysis of the new duties and obligations, the author shares his insights into the how the national WH&S regime is developing. Michael Tooma draws on the latest case law to update the work with key developments since commencement of the uniform WH&S regime in 2011. These include decisions relating to: New interpretations of how the duty to workers interacts with the duty to others. Application of the general duty including a record penalty Horizontal consultation obligation Definition of officer Regulatory powers under s. 155 and s. 171 Judgements considered include WorkSafe v Rowson, DPP v Kidman, Kenos Contractors, Boland v TAPS, Perilya v Nash, Hunter Quarries, and the Al-Hassani case. For practitioners advising employers, or WH&S professionals in an office, project, factory, shop or store, this work is the go-to resource. Tooma's Annotated Work Health and Safety Act 2011 Second Edition equips practitioners and WHS professionals with the material required to understand and implement compliant WHS strategies, and to litigate on WHS issues in the courtroom.

Income Taxation in Australia

Income Taxation in Australia
Author: Ross Waite Parsons
Publisher:
Total Pages: 935
Release: 2011
Genre: Income tax
ISBN: 9780864607256

2011 marks the 50th anniversary of the late R.W.Parsons' appointment as a Professor at Sydney Law School, and the 25th anniversary of his retirement. It is also 26 years since the publication of his authoritative work, Income Taxation in Australia: Principles of Income, Deductibility and Tax Accounting. Those 26 years have cemented its reputation as the leading work on 'the common law' of Australian income tax. The careful reasoning, depth of analysis and the astute insights it contains are still unmatched. To mark this occasion and in response to numerous requests, Thomson Reuters has produced this facsimile edition of the original 1985 book, supplemented by two additional papers written by Professor Parsons after his retirement. Apart from the addition of the two papers, the text of the book has been reproduced unchanged.

The Complexity of Tax Simplification

The Complexity of Tax Simplification
Author: Simon James
Publisher: Springer
Total Pages: 286
Release: 2016-04-29
Genre: Business & Economics
ISBN: 1137478691

Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 44
Release: 2013-07-19
Genre:
ISBN: 9264202714

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.