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A user's guide to 'the Australian tax system survey of tax scheme investors'

Murphy, Kristina; Byng, Karen


Between January and July 2002, researchers at the Centre for Tax System Integrity conducted a national survey of 6000 Australian taxpayers involved in tax planning schemes. According to the Australian Taxation Office (Tax Office) scheme investments were largely funded through tax deductions and relatively little private capital was at risk. The Tax Office therefore believed that these schemes exploited loopholes in the tax law and were designed in such a way to avoid tax. The anti-avoidance...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper


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