Web Access Research Portal

Researcher: McLaren, JA (Dr John McLaren)

Fields of Research

Taxation law
Taxation accounting
Accounting theory and standards
Accounting, auditing and accountability
International accounting

Research Objectives

Ability and disability
Finance services
Professional, scientific and technical services
Taxation
Superannuation and insurance services

Career Best Publications

Research Publications

2019 National tax clinic project: The University of Tasmania tax clinic; Journal of Australian Taxation
A critical review of the proposed law to remove the main residence exemption for non-residents; Journal of the Australasian Tax Teachers Association
A uniform land tax in Australia: What is the potential for this to be a reality post the ‘Henry Tax Review’?; Australian Tax Forum
Are returns received by householders from electricity generated by solar panels assessable income?; Australian Tax Review
Australia is facing a housing affordability crisis: is the solution to this problem the Singapore model of housing?; Australasian Accounting Business & Finance Journal
Dividend imputation: a critical review of the future of the system; Australian Tax Forum: A Journal of Taxation Policy, Law and Reform
Doubt about the central management and control residency test for companies?; Journal of Australian Taxation
Exchange of information agreements with tax havens: how will this affect the rights of non-resident taxpayers and investors?; Journal of the Australasian Tax Teachers Association
Given the fact that Australia has had a ‘Petroleum Resource Rent Tax’ since 1987, why should there be any opposition to a ‘Mineral Resource Rent Tax’?; Journal of the Australasian Tax Teachers Association
Laws to protect tax whistleblowing in Australia: what does this mean for taxpayers and the taxation profession; Australian Tax Review
Leasehold property and the deductibiIity of stamp duty; Australian Tax Law Bulletin
Long service leave in Australia: an examination of the options for a national long service leave minimum standard; Journal of Applied Law and Policy
Microbusinesses in Australia: a robust definition; Australasian Accounting Business & Finance Journal
Petroleum and mineral resource rent taxes: could these taxation principles have a wider application?; Macquarie Law Journal
Residential property, commercial property, Goods and Services Tax and deregistration: a case study on how the GST law may have been manipulated; Canberra Law Review
Should the international income of an Australian resident be taxed on a worldwide or territorial basis?; Journal of the Australasian Tax Teachers Association
Tax havens: do they have a future providing banking and financial services?; Canberra Law Review
The Asian Development Model and mining reforms in Indonesia; Australasian Accounting Business & Finance Journal
The Australian Capital Territory has adopted measures to abolish stamp duty and impose a land tax on all real property: Will this approach be adopted by other States in Australia?; Journal of the Australasian Tax Teachers Association
The current retirement system in Australia needs to be more attuned to a mobile international workforce: a case for reform; Australian Tax Forum
The economic development of northern Australia: A critical review of the taxation benefits and incentives both past and present and the potential taxation options for the future; Journal of the Australasian Tax Teachers Association
The mineral resource rent tax has been repealed: is it now time for a better-designed resource rent tax on all extracted minerals and gas?; Journal of the Australasian Tax Teachers Association
The OECD’s ‘harmful tax competition’ project: Is it international tax law?; Australian Tax Forum
The tax offset for entrepreneurs: a critical review of the 25 per cent tax offset for small business; Journal of Australasian Tax Teachers Association
The taxation of foreign investment in Australia by sovereign wealth funds: why has Australia not passed laws enshrining the doctrine of sovereign immunity?; Journal of Australian Taxation
The “review of Australia’s future tax system”: Implication for local government in Australia and recommendations; Local Government Law Journal
Would the Singaporean approach to whistleblower protection laws work in Australia?; Australasian Accounting, Business and Finance Journal

Research Projects

Tax Clinic 2019 - 2020

Research Candidate Supervision