| Description |
xxii, 235 pages ; 25 cm |
|
regular print |
| Series |
Parliamentary paper / The Parliament of the Commonwealth of Australia, 0727-4181 ; no. 101 of 1998 |
|
Report ; 360 |
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Australia. Parliament. Joint Committee of Public Accounts and Audit.
Report ; 360
|
|
Parliamentary paper (Australia. Parliament) ; 1998, no. 101
|
| Contents |
Recommendations -- 1. Introduction -- 2. Internet commerce statistics -- 3. Internet commerce and taxation -- 4. Australian taxation administration -- 5. The Customs screen free limit -- 6. Growth opportunities for Australian SMEs -- 7. Consumer portection and privacy issues -- Appendices |
| Summary |
The key issues and recommendations in the report include: (1) the future of taxation sharing concepts such as source, residency and permanent establishment - the JCPAA is yet to be convinced that the US preference for residency principles is either in Australia's best interests as a taxation formula, or that it is an inevitable development; (2) OECD countries should also critically review the applicability of existing taxation concepts, in particular source and residency, and consider how these concepts can be adapted to the internet environment; (3) the Australian Treasury and the ATO should report on international developments concerning possible strategies for collecting goods and services tax on products and services ordered and delivered electronically; (4) the customs duty and sales tax free limit should remain at $50; (5) the commercial entry thresholds for both postal and non-postal consignments should immediately be set at $1000; and (6) the Australian Government should introduce privacy legislation, with specific reference to information communications, to govern the use of personal information in the private sector |
| Analysis |
Australia overseas comparisons |
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Computer security |
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Consumer protection |
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Customs duties |
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Electronic commerce |
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Federal issue |
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Internet |
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Joint Committee of Public Accounts and Audit |
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Privacy |
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Small to medium-sized enterprises |
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Statistics |
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Tax base |
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Tax collection |
| Notes |
"May 1998" |
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Chairman: Bob Charles |
| Bibliography |
Bibliography: pages [231]-235 |
| Notes |
Also published as Parliamentary paper (Australia. Parliament) ; 101/1998 |
| Subject |
Commerce -- Australia -- Data processing.
|
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Electronic commerce -- Economic aspects -- Australia.
|
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Electronic commerce -- Government policy -- Australia.
|
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Electronic commerce -- Taxation.
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Electronic commerce -- Australia.
|
| SUBJECT |
Australia -- Commerce http://id.loc.gov/authorities/subjects/sh2008114305 -- Data processing.
http://id.loc.gov/authorities/subjects/sh99005487
|
| Author |
Charles, Bob, 1936-
|
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Australia. Parliament. Joint Committee of Public Accounts and Audit
|
| ISSN |
0727-4181 |
| ISBN |
0644527463 |
|
