Lex Fullarton Boeken

Tax Accounting and Livestock in Australia offers an in-depth look at an accepted practice of classifying ALL animals held in a business of primary product in Australia as revenue assets regardless of the function they perform in that business.

Lex Fullarton takes a closer look at the three pillars of the sustainable development framework known as the Triple Bottom Line (TBL). The concept of the TBL is that for a project to be sustainable it must not simply be profitable in economic terms, but it must also benefit society and enhance the natural environment. In the 21st century, the greatest threat to Earth’s natural environment and the population of the planet is the rise of greenhouse gas emissions caused from burning fossil fuel as an energy source. The rise of GHG emissions has resulted in a rise in the ambient air temperature of the Earth’s atmosphere and is resulting in a significant change in climatic conditions on Earth. Fullarton scrutinizes the problem of getting industry and governments to understand the significance of creating harmony within the TBL. One of the main problems is that partisan politics tends to fragment the factors of the TBL rather than bring them together. Fullarton takes a strong stand in suggesting that taxation systems, which have traditionally been viewed primarily as a means of raising government finance, can be effectively applied to influence industrial and consumer attitudes towards transiting away from polluting fossil-fuel energy sources towards non-polluting renewable energy use.

In The Artful Aussie Tax Dodger, Lex Fullarton examines a century of taxation legislation in Australia from 1915 to 2016. He reveals that despite the lessons learned over this period, taxpayer and administrative behaviors remain largely unchanged. Following Federation on January 1, 1901, the Commonwealth gained the authority to impose income tax, but it wasn't until September 3, 1915, that the first Income Tax Assessment Act marked the beginning of a century of tax reform. Fullarton explores the evolution of tax legislation driven by various political and social influences, including the historical British Trust, the introduction of the Goods and Services Tax (GST), and the analysis of tax avoidance schemes. He highlights a significant moment when, just one year into the new century, the Australian Federal Government proposed to repeal certain sections of the Income Tax Assessment Act, reverting to a pre-1936 model that transferred income taxing powers back to the states. This work details how Australia’s tax legislation has been shaped, circumvented, and transformed, ultimately reflecting a journey that seems to echo the past. It is a culmination of insights gathered from two decades of experience and research in taxation law, particularly in rural and remote regions of Australia.

This unique book offers an introduction to the development of renewable energy in Australia in the early 2000s. Examining the rise of dispersed, embedded solar energy systems in Western Australia, it looks specifically at the Solex project in Carnarvon, WA, which pioneered the harvest of solar energy from what was once considered the pursuit of the lunatic fringes of society to a viable energy source for mainstream society and industry. In this fascinating case study Fullarton shows how a practical demonstration of innovative existing technology can have an incredible impact on a national scale. The ideas behind the Solex project slowly became adopted by the broader community and were eventually taken up enthusiastically by the general population of Australia. Analyzing government and utility policies throughout the 2000s, the book traces how ambivalence was followed by wholehearted incentives to the roll-out of alternative energy and subsequent active opposition to alternative energy in favor of traditional fossil fuel as government philosophies changed.

In ‘Heat, Dust, and Taxes,’ Lex Fullarton explores the taxpayer compliance behavior of blue-collar workers in the Pilbara region of Western Australia in the 1990s who participated in mass-marketed tax avoidance schemes at significantly higher rates than any other group of Australian taxpayers. Investigating the motivational factors which might have caused that and providing a broad background and context, Fullarton considers the physical, economic, and social environments of the Pilbara region, highlighting the extremely harsh physical and social environments in which the locals live and work. He examines the history of tax avoidance schemes in Australia from the 1970s to the 1990s to illustrate the development of mass-marketed tax avoidance schemes. Drawing on first-hand interviews with the miners as well as archival and statistical material, this rich and detailed study skillfully reveals the dominant motivational factors leading to the remarkable spread of tax avoidance schemes.