• Jim Killaly, The Chevron Australian Holdings Case and the reach of the arm's length principle

• Jim Killaly, The Chevron Australian Holdings Case and the reach of the arm's length principle

The Chevron Australian Holdings case and the reach of the arm's length principle

30 Oct 2018

Jim Killaly

Tax and Transfer Policy Institute

The recent decision by the Full Federal Court in Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 is a watershed, not only in Australia but internationally. It provides important insights into how the arm’s length principle takes account of the economic,...

*Jim Killaly | APO

Mr Jim Killaly - Researchers - ANU

Paradise Papers: What we learned, and what can be done

• Maria Sandoval Guzman, Behavioural Insights, and Public Policy: A discussion - Part 1
• Maria Sandoval Guzman, Behavioural Insights, and Public Policy: A discussion - Part 2
• John D'Attoma, More bang for your buck: What makes people less willing to pay tax?

NSW government announces reforms to stamp duty brackets The NSW government has announced that it will index stamp duty brackets to CPI resulting in stamp duty savings. NSW Treasurer, Dominic Perrottet, said that the reform was the "most significant in a generation with the current system having remained largely unchanged for over 30 years". The Treasurer noted that over the past 15 years (2002-2017), bracket creep has resulted in the average rate of stamp duty payable increasing from 3.37% to 4.05% as the median house price in Sydney rose from around $400,000 to $1m. The reform will affect transactions made on or after March State election - 1 July 2019. Source: NSW Treasurer's media release, 5 November 2018.