Indian and Australian perspectives on demonetization and Its tax implications

Jain, Saurabh and Kamath, Amit (2017) Indian and Australian perspectives on demonetization and Its tax implications. Asia-Pacific Tax Bulletin, 23 (5). ISSN 1385-3082

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The article reviews the underlying rationale and tax aspects of the implementation of demonetization of INR 500 and INR 1,000 currency notes in India in November 2016. The authors consider suggestions for demonetization of AUD 100 bank notes in Australia and, in that context, contrast the cash transaction reporting requirements, penalties for undisclosed income and voluntary disclosure rules in Australia and India.

Item Type: Article
Keywords: Demonitisation | Tax Management | Procedure | Administration | Filings | Returns | Interest & Penalties | Disclosure | Tax Shelter Rules | Anti-Money Laundering
Subjects: Social Sciences and humanities > Economics, Econometrics and Finance > Economics
Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Arjun Dinesh
Date Deposited: 15 May 2022 15:08
Last Modified: 15 May 2022 15:08
Additional Information: PDF not available


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