Australian Tax Review update: Vol 48 Pt 2
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.
Australian Tax Review update: November 2016
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; [2016] HCA 21”, by Jared Clements; and an Obituary tribute to the late Vale Geoffrey Hart, written by Cynthia Coleman.
Australian Tax Review update: August 2016
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.
Changes to the managing editorial team for the Australian Tax Review
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
Australian Tax Review Special Edition – the retirement of Justice Richard Edmonds
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
Australian Tax Review update: May 2016 – Special Issue – Tribute to the Honourable Richard Edmonds
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.
Australian Tax Review update: November 2015
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.
Australian Tax Review update: August 2015
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.
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