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dc.contributor.authorJames, Simon
dc.contributor.authorWallschutzky, Ian
dc.contributor.authorAlley, Clinton
dc.date.accessioned2015-03-24T16:33:18Z
dc.date.issued2013-06
dc.description.abstractThe Henry Report on the future of the Australian tax system examined many areas of relevance to tax systems in general. One was the tax treatment of employment expenses. The Henry Report recommended that a new test should be introduced to narrow the definition of deductible employment expenses and that this test might be similar to the approach taken in the UK. In the light of the basic principles of the issue, this paper examines the reasons for the recommendation and the extensive experience of the UK arrangements. The situation in New Zealand is also examined as another approach. Finally a possible solution is suggested.en_GB
dc.identifier.citationVol. 11, Issue 2, pp. 46 - 58en_GB
dc.identifier.urihttp://hdl.handle.net/10871/16607
dc.language.isoenen_GB
dc.publisherCIPFAen_GB
dc.relation.urlhttp://www.cipfa.org/policy-and-guidance/the-journal-of-finance-and-management-in-public-servicesen_GB
dc.subjectAustraliaen_GB
dc.subjecttaxationen_GB
dc.subjectwork-related expensesen_GB
dc.subjectHenry Reporten_GB
dc.subjectNew Zealanden_GB
dc.titleThe Henry Report and the taxation of work related expenses: principles versus practiceen_GB
dc.typeArticleen_GB
dc.date.available2015-03-24T16:33:18Z
dc.identifier.issn1475-1283
dc.descriptiontypes: Articleen_GB
dc.descriptionFinal version published in Journal of Finance and Management in Public Services, available at http://www.cipfa.org/policy-and-guidance/the-journal-of-finance-and-management-in-public-servicesen_GB
dc.identifier.journalJournal of Finance and Management in Public Servicesen_GB


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