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 AT Rev includes the following articles: “The Hatter’s watch: Tax benefit in Part IVA” – Mark Brabazon SC; “The “economic benefits model” for trusts – fool’s gold?” – Alex Evans; and “The Commissioner’s power to issue creditor’s statutory demands: Implications for corporate rescue post insolvency” – Sylvia Villios. There is also an editorial and a review of the book “Sham Transactions” edited by Edwin Simpson and Miranda Stewart.
The final Part of Volume 41 of the Australian Tax Review includes three interesting articles on different aspects of taxation law in Australia. The first article comes from Alex Evans and examines a Cabinet document that sheds light on the federal government’s intention in introducing s 95A(2) to the Income Tax Assessment Act 1936 (Cth). The second article, by Rodney Fisher, examines the circumstances under which a court may grant a stay, arguing that such power partially redresses the power imbalance in favour of the Commissioner, and serves the interests of the law by allowing a tax dispute to be resolved. The final article is by Robin Woellner and examines the decision in FCT v Clark and its implications. Not to be missed!
The latest issue of the Australian Tax Review includes three articles on various aspects of Australian tax law, including the imposition of Australian tax on capital gains derived by non-resident taxpayers, the worldwide changes that have taken place in relation to transfer pricing regulation and enforcement, and the legislative origin of present entitlement in Australia. As this Part is the last in the volume it also includes an editorial on the politics and practicalities of tax in 2011.