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The latest Part of the Australian Law Journal includes the following articles: “Is access to justice a right or a service?” – Steven Rares; “Some judicial fallacies concerning entire agreement clauses” – I M Jackman; and “The ex ante approach to assessing materiality: To what extent are subsequent price movements relevant?” – Andrew Eastwood. Also in this Part are the following sections: Current Issues; Conveyancing and Property; Around the Nation: Tasmania; Personalia; Around the Nation: Northern Territory, Corporations and Securities; Environmental Law; Recent Cases; and a Book Review: “Principles of Taxation Law 2015” by Kerrie Sadiq.
The latest Part of the Environmental and Planning Law Journal includes the following articles: “Natural capital risk management: Regulating the main externalities of business” – Rhett Martin; “The World Heritage Convention: Compliance, public participation and the rights of Indigenous people” – Simon Marsden; “‘Restorative justice activity’ orders: Furthering restorative justice intervention in an environmental and planning law context?” – Mark Hamilton; “Ku-ring-gai, New South Wales: A battleground between urban consolidation and green amenity” – Luke McGregor and Andrew H Kelly. This Part also includes a book review: “Interpreting Environmental Offences: The Need For Certainty” by Emma Lees – reviewed by Dr Chris McGrath.
The latest Part of the Australian Tax Review includes the following articles: “Tax base erosion through thin capitalisation: Consequences of Australian reforms and the tax accounting interface” – Dean Hanlon and Les Nethercott; “Internal derivatives and the attribution of income and expenditure to permanent establishments of Australian banks” – Simon Croese; and “The constitutional validity of a statutory remedial power for the Commissioner of Taxation” – Nicole Wilson-Rogers. There is also an editorial, a Current note by Dr Terry Dwyer; and a Book review on “Value Added Tax: A Comparative Approach” by Alan Schenk, Victor Thuronyi and Wei Cui, reviewed by Richard Krever.