John Passant

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Lex Wotton
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Me quoted in Fairfax papers on tax haven use
Me quoted by Georgia Wilkins in The Age (and other Fairfax publications) today. John Passant, from the school of political science and international relations, at the Australian National University, said the trend noted by Computershare was further evidence multinationals did not take global regulators seriously. ”US companies are doing this on the hard-nosed basis that any [regulatory] changes that will be made won’t have an impact on their ability to avoid tax,” he said. ”They think it is going to take a long time for the G20 to take action, or that they are just all talk.” (1)

Sprouting sh*t for almost nothing
You can prove my 2 ex-comrades wrong by donating to my blog En Passant at BSB: 062914 Account: 1067 5257, the Commonwealth Bank in Tuggeranong, ACT. More... (12)

My interview Razor Sharp 18 February
Me interviewed by Sharon Firebrace on Razor Sharp on Tuesday 18 February. http://sharonfirebrace.files.wordpress.com/2014/02/18-2-14-john-passant-aust-national-university-g20-meeting-age-of-enttilement-engineers-attack-of-austerity-hardship-on-civilians.mp3 (0)

My interview Razor Sharp 11 February 2014
Me interviewed by Sharon Firebrace on Razor Sharp this morning. The Royal Commission, car industry and age of entitlement get a lot of the coverage. http://sharonfirebrace.com/2014/02/11/john-passant-aust-national-university-canberra-2/ (0)

Razor Sharp 4 February 2014
Me on 4 February 2014 on Razor Sharp with Sharon Firebrace. http://sharonfirebrace.files.wordpress.com/2014/02/4-2-14-john-passant-aust-national-university-canberra-end-of-the-age-of-entitlement-for-the-needy-but-pandering-to-the-lusts-of-the-greedy.mp3 (0)

Time for a House Un-Australian Activities Committee?
Tony Abbott thinks the Australian Broadcasting Corporation is Un-Australian. I am looking forward to his government setting up the House Un-Australian Activities Committee. (1)

Make Gina Rinehart work for her dole
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Real debate?
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System change, not climate change
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Archive for 'Tax'

Cleaning the muck of ages from the windows into the soul of tax

The aim of this paper is to provide readers with an insight into Marx’s methods as a first step to understanding income tax more generally but with specific reference to Australia’s income tax system. I do this by introducing readers to the ideas about the totality that is capitalism, appearance and form, and the dialectic in Marx’s hands. This will involve looking at income tax as part of the bigger pi…cture of capitalism, and understanding that all things are related and changes in one produce changes in all. Appearances can be deceptive and we need to delve below the surface to understand the reality or essence of income and, hence, of income tax. Dialectics is the study of change. By developing an understanding of the processes of contradiction and change in society, the totality, we can then start to understand income tax and its role in our current society more deeply. To do that, we need to understand the ways of thinking and approaches that Marx and others have employed. Only then, armed with the tools we have discovered, can we begin the process of cleaning the muck of ages from the windows into the soul of tax and move from the world of appearance to the essence of tax.

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Neoliberalism and the destruction of the Australian Tax Office

The outcome of neoliberal policy since 1983, when Hawke Labor began implementing it and laid out the red carpet for Howard and then Abbott, has been a massive shift in wealth in Australia from labour to capital. The process of neoliberal regulatory capture in tax policy and tax law has now, if Second Commissioner Mills’ speech is any indication, also successfully infected the administration of the Australian Tax Office. All the sweet words in the world will not disguise the fact that the fox is now in charge of the revenue hen house.

Don Argus, superannuation and the end of the age of entitlement

The top ten percent of income earners receive about one third of all the superannuation tax concessions, that is about $15 billion worth of tax expenditures annually. A couple in a similar position to the Arguses, if they stay within the rules, will get payments totaling $1.2 million per year tax free. Far better to slug poor and sick people between $5 and $20 to go to the doctor or put the GST on fresh food than to tax the rich eh Mr Abbott and Mr Hockey? So tell me again about the end of the age of entitlement.

Solar panel payments and income tax

My latest missive to the Canberra Times, prompted by a page one article about solar panels.  Given I have a success rate of 0% these days with the Canberra Times letters, I expect this too to go into their rubbish bin of history. _______________________ The article ‘Solar take-up through the roof’ (Kirsten Lawson, The Canberra […]

Joe Hockey is the best friend big business tax avoiders have

When announcing that the Abbott government wouldn’t go ahead with the repeal of section 25-90, Hockey said they would introduce more targeted changes to address the issue. They abandoned even this pretence in Monday’s Mid-Year Economic and Fiscal Outlook. Evidently it would be impractical to go ahead with any changes. Impractical for whom Mr Hockey? Your rich and powerful tax avoiding mates.

I have a simple question for the Treasurer. Why don’t you tell us what the ATO thinks about section 25-90?

Joe Hockey is the best friend the big business tax avoiders have.

The Google tax and the tax office ‘auditing’ mutlinationals

My letter today to the Australian Financial Review John Without seeing the detail of the so-called ‘Google tax’, as a former Assistant Commissioner of Taxation in the international area of the ATO it appears to me there is one possibly insurmountable problem, Australia’s double tax agreement with Singapore.  (Phillip Coorey and Fleur Anderson, ‘Treasurer poised […]

Are returns received by householders from electricity generated by solar panels assessable income?

My article (with others) on the taxation of payments for household solar panel generated electricity has just been published in the Australian Tax Review. ‘Are returns received by householders from electricity generated by solar panels assessable income?’  (2014) 43 AT Rev 263. Our answer is yes, where the electricity is fed back into the grid. […]

Me in The Conversation today on tax avoidance

Me in the Conversation today on tax avoidance: Tax haven crackdown still to deliver missing billions

A link to speaking notes on the G20 and tax avoidance: Fighting the One Percent for Tax Justice and Equity

Passant, John, Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity (November 4, 2014). Available at SSRN here. To view the whole paper hit the download button in the middle of the page or thereabouts.

The G20 and tax avoidance: fighting for justice and equity against the one percent

These are the speaking notes I wrote for a talk at a conference on the G20 and tackling tax avoidance organised by Political Economy students at Sydney Uni, Action Aid and Green Left Weekly. They bear some vague resemblance to what I said in the 20 minutes I had. I finish off with: The protests against the parasites of the G20 in November in Brisbane should be one focus. Tax the rich is a slogan we can take to those protests. Real tax change won’t come from the politicians of the one percent. It has to come from us mobilising along with the mass of people for such change as part of a wider campaigns for equity and justice economically and politically. Fighting for tax justice can be and has to be part of that national and international struggle.