Research Expertise

The research expertise by the sub-groupings within The Applied Law and Policy Area of Research Focus are listed below:
Taxation Law and Policy
The sub-group has existing expertise in a wide range of taxation law and policy areas including the following areas: tax compliance costs, tax simplification, tax reform (including in reform of personal income taxes), small business taxation, state taxation, taxation of superannuation and international tax law and policy. Considerable existing expertise also exists in the area of international tax policy, including in electronic commerce tax policy. Future directions of the group include the following: harmonisation of state taxes, technical and simplification issues for state taxes (with a focus on WA laws), GST rate increase issues (including legal and governance issues as well as revenue issues), taxation of resource companies in WA (eg FBT issues), international taxation law and policy in emerging areas (eg, money laundering and environment taxes – carbon tax debate), company taxation, superannuation law and policy (including the administration of superannuation funds, comparative performance of superannuation funds and investment effects) and specific comparative international taxation studies of selected countries.
Workplace Law and Policy
This subgroup will specialise on the effects of major workplace legislative changes and will be connected with the other sub-groups – in particular the effects of the Federal WorkChoices laws on pay equity, occupational health and safety, work stress and family values issues as well as consideration of how the WorkChoices law impact on issues relating to discrimination in the workplace. In addition this focus will tie in with the research conducted by other sub-groups as it will connect with changes to Taxation laws relating to business, individuals and franchisees who have changed their modes of operation by virtue of WorkChoices. A potential change in Federal Government makes the surveillance of these issues particularly relevant.
Regulatory Law and Policy
The sub-group has expertise in law and policy relating to the media, intellectual property and the consumer. This includes the many forms of overt and covert censorship (present day and historical) of the media, for example through media regulation, national security legislation, defamation, copyright and breach of confidence. It also includes laws that affect the consumer, through trade practices legislation and advertising regulation. Future research directions include the following: intellectual property law policies in Australia and in developing countries, the ongoing and increasing censorship of information in Australia by various means, the impact of trade practices and other legislation on different types of consumer.