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
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For the individual contents pages for each Part, click here.
The proposed client-accountant tax privilege in Australia: How does it sit with the common law doctrine of legal professional privilege?
By Andrew J Maples and Michael Blissenden. Legal professional privilege protects confidential communications between legal advisors and their clients from compulsory disclosure. In the taxation arena, this will include protection from disclosure to taxation authorities using coercive information-gathering powers.
A finding that a taxpayer carries on a business: What is required, related issues and what are the tax consequences?
By Justice Richard Edmonds. His Honour undertakes a survey of the cases relevant to the criteria that need to be satisfied before a court finds that a business is being carried on, or whether a transaction is in the ordinary course of carrying on business.
By Ian Tregoning. This article examines the meaning and nature of goodwill in several tax contexts. It examines the concept of goodwill as it relates to the relevant areas of tax legislation, rather than examining these areas of legislation themselves.