Australian Tax Review (AT Rev)
Critical evaluation of Australian and international tax law
About the Journal
Since 1971, the Australian Tax Review (ISSN: 0311-094X) has been providing in-depth analysis of current tax issues in the Australian tax environment in all areas of tax law, recent cases and legislative developments.
The journal has a national and international reputation which services both the academic and professional tax law markets. Contributors include Justices of the Federal Court, the Commissioner of Taxation, and senior practitioners and academics from Australia and overseas.
Being a fully refereed journal, articles are only accepted for publication after a rigorous peer review process. Appropriate referees (a minimum of two for each article submitted) are selected by the editors from the ranks of senior Australian and international tax academics and practitioners.
Professor Dale Pinto, Head of the Taxation Department, Curtin Law School, Curtin University, Western Australia
Professor Kerrie Sadiq, School of Accountancy, QUT Business School, Queensland University of Technology
Editorial Board Members
Professor Catherine Brown, Faculty of Law, University of Calgary
Michael D’Ascenzo AO, Adjunct Professor, University of Melbourne and University of New South Wales; former Commissioner, Australian Taxation Office
Professor Chris Evans, School of Taxation and Business Law, University of New South Wales
Professor Judith Freedman, Faculty of Law, Oxford University
The Hon Justice Michelle Gordon, High Court of Australia
Professor Richard Krever, Professor, Monash Business School, Monash University
The Hon Sir Anthony Mason AC, KBE, Barrister; former Chief Justice of the High Court of Australia
Professor Ann O’Connell, Melbourne Law School, The University of Melbourne
The Hon Justice Tony Pagone, Federal Court of Australia
Professor John Prebble, Faculty of Law, Victoria University, Wellington
Professor Joel Slemrod, Ross School of Business, University of Michigan
Tony Slater QC, Barrister, Sydney
Subscribe or Purchase
To subscribe to this Journal or purchase individual articles, please visit our “Subscribe or Purchase” page.
For the individual contents pages for each Part, click here.
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The “Sufficiently Influenced” Benchmark for a Company to Be an Associate of Another Company: An Analysis of the BHP Case” – The Hon Richard Edmonds AM SC; “The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives” – Ann Kayis-Kumar, Peter Mellor and Chris Evans; “Doing the BEPS We Can? Addressing Distortions in the Cross-border Intercompany Setting” – Ann Kayis-Kumar; and “Non-Competition Agreements and the Capital/Revenue Distinction: A Comparative Analysis” – Meena Hanna.
The latest Part of the Australian Tax Review includes the following articles: “Where Are All the Women in Tax?” – Ann O’Connell; “Laws to Protect Tax Whistleblowing in Australia: What Does This Mean for Taxpayers and the Taxation Profession?” – John McLaren; and “The Design Elements of Flow-Through Taxation” – Alex Evans. There is also an Editorial; and a Book Review: “Back to the Future: Double Taxation and the League of Nations” by Sunita Jogarajan – Reviewed by Gareth Redenbach.
The latest Part of the Australian Tax Review includes the following articles: “Combatting serious tax non-compliance: Tax fraud and money laundering” – Celeste Black; “A proposed statutory remedial power for the Commissioner of Taxation: A Henry VIII Clause to benefit taxpayers?” – Nicole Wilson-Rogers; “Related schemes and section 974-80: a close reading of the Board of Taxation’s proposed amendments” – Antony Faisandier. There is also an Editorial; a Case Note, “Nell Group NV (in liq) v Western Australia (2016) 90 ALJR 655;  HCA 21”, by Jared Clements; and an Obituary tribute to the late Vale Geoffrey Hart, written by Cynthia Coleman.
The latest Part of the Australian Tax Review includes the following articles: “What is taxable Australian real property” – Michael Rigby; and “A re-evaluation of Murry’s Case (1998) from a valuation perspective” – Dr Hung Chu. There is also an Editorial; and Book Review on “The Rise of the Value-Added Tax” by Kathryn James – reviewed by Richard Krever.
Thomson Reuters would like to announce some changes to the managing editorial team for the Australian Tax Review. Professor Chris Evans has recently stepped down as General Editor, and has joined the journal’s Editorial Board. Thomson Reuters would like to thank Chris for his contribution to the journal in his role as General Editor, which ...more
A special event was recently held to mark the retirement of the Honourable Richard Edmonds. Members of the legal and academic profession attended a reception at the Allens office in Sydney on Monday 2 May to pay tribute to Justice Edmonds, who retired from the Federal Court of Australia in February 2016. The latest issue ...more
The latest Part of the Australian Tax Review is a special issue by Guest Editor Prof Ann O’Connell, dedicated to the Honourable Richard Edmonds, with a Foreword by Chief Justice Robert French AC, Preface by Justice Tony Pagone, and tributes by Chief Justice James Allsop AO and Chief Justice Tom Bathurst AC. This Part includes the following articles by eminent contributors: “Justice Richard Edmonds: Part IVA – ‘I am firmly of the view …’” – Justice Michelle Gordon; “The Indooroopilly saga” – David Bloom QC; “Justice Edmonds’ contributions to extra-judicial writing and tax reform” – Chloe Burnett; “Charities, tax and wrongdoing: A principled approach” – Ann O’Connell and Fiona Martin; “A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia” – Chris Evans and Gordon Cooper AM; “Justice Edmonds and interpretation of Australia’s GST legislation” – Richard Krever and Jonathan Teoh; “From Switzerland to New Zealand: Around the world in 13 cases” – Dale Pinto and Kerrie Sadiq. Finally, a comprehensive table of judgments sets out his Honour’s legacy over the course of his Honour’s appointment in 2005 to his retirement in February 2016.
The latest Part of the Australian Tax Review includes the following articles: “Revenue v capital: A new direction, or back to the future?” – AH Slater QC; “The debt-equity rules: A continuing experiment in economic substance” – Jesse Murphy; and “Applying VAT to financial services in China: Opportunities for China and lessons for the world?” – Yan Xu and Richard Krever. There is also an Editorial; and Book Reviews on “Tax Simplification” by Chris Evans, Rick Krever and Peter Mellor – reviewed by Helen Hodgson; and “International and Cross-Border Taxation in New Zealand” by Professor Craig Elliffe – reviewed by Kerrie Sadiq.
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.
The latest Part of the Australian Tax Review includes the following articles: “Australian international taxation of attributed trust gains” – Mark Brabazon SC; “Tracking down stamp duty avoidance – do Western Australia’s general antiavoidance rules capture tracking notes?” – Jared Clements and Matthew Plint; and “Unit Trend: It’s not just about GST” – Nick Gangemi. There is also an editorial and a Case notes section with notes by Kathrin Bain on the following cases: ATS Pacific Pty Ltd v FCT; and Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT.