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The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Deemed Dividend Rules: Tax-Free Extraction of Profits from Companies and Exploitation of Structural Foundations of the Income Tax Regime” – Dale Boccabella and Kayleen Manwaring; “Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation” – A Kayis-Kumar, J Noone, F Martin and M Walpole; and “Multi-cell Entities and the Duties Act 1997 (NSW): Practical Considerations” – Cullen Smythe. Also in this Part is a Case Note: “Elucidating Myer Emporium and Characterising Isolated Transactions: Greig v Commissioner of Taxation” – Benjamin Teng.
This Issue of the Environmental and Planning Law Journal includes the following articles: “Regulation of Greenhouse Gas Emissions Generated by Major Projects: Scoping Out the Roles of the Commonwealth and State/Territory Governments” – Guy Dwyer; “Sustainable Finance in Australia: Compliance, Enforcement and Surrogate Regulation” – Neil Gunningham; “Energy Security and “Big Stick” Legislation” – Kin Pan; and “Designing Managed Retreat Policy for an Uncertain Future”– John Watson.
The latest Part of the Public Law Review includes the following content: Comments: “Determining Membership: Aboriginality and Alienage in the Australian High Court” – Michelle Foster and Kirsty Gover; “Rebuilt on Sand: Canadian Administrative Law after Vavilov” – Léonid Sirota; “The Constitution and Outer Space” – Matthew Stubbs and Joel Lisk; Book Symposium: The Politico-legal Dynamics of Judicial Review: “The Dynamics of Judicial Review” – Cheryl Saunders AO; “Comparing Judicial Review Regimes: A Review Essay on the Politico-legal Dynamics of Judicial Review, by Theunis Roux” – Dr Zim Nwokora; “Ideal Types and the Dynamics of Ideational Change” – Mark Tushnet; “Response to Zim Nwokora and Mark Tushnet” – Theunis Roux; the following Articles: “The “Threshold Question” in Clubb v Edwards: Political Communication, Severance and Practice” – Thomas Wood; “The Japan–Australia Investment Relationship: Treaties Then and Now” – Tania Voon; “Forty Years of Freedom of Information (FOI): Accountability, Policymaking and the National Innovation and Science Agenda” – AJ George, Julie-Anne Tarr and Susan Bird; Book Review: “The Coherence of Statutory Interpretation”, by Jeffrey Barnes (ed) – Reviewed by Jeffrey Goldsworthy AM; and Developments.