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38 Austl. Tax F. [i] (2023)

handle is hein.journals/austraxrum38 and id is 1 raw text is: 








      The Tax                           Volume 38(1) 2023
      Institute





Australian


Tax Forum



A study of profit shifting using the Hines and Rice
approach                                            1
Alfred Tran and Wanmeng Xu

What is the future of individual tax residence under the
proposed rules?                                    51
Swapna Verma and John Minas

A policy approach to minimising fiscal illusion in Australian
local government                                   91
Joseph Drew, Brian Dollery and Masato Miyazaki

Acceptance of myTax in Australia                   111
Jawad Harb, Elizabeth Morton and Venkateshwaran Narayanan

Tax practitioner perspectives on selected 2019 TPB Review
recommendations                                    151
Ken Devos, Elizabeth Morton, Michael Curran and Chris Wallis