Insolvency Law Journal update: Vol 24 Pt 2
The latest Part of the Insolvency Law Journal includes the following articles: “Illegal phoenix activity: Quantifying its incidence and cost” – Helen Anderson, Ian Ramsay and Michelle Welsh; “Unfair preferences: Putting an end to the peak indebtedness ‘rule’” – Stephen Russell and Sean Russell; and “The Australian Taxation Office – what role does it play in anti-phoenix activity?” – Colin Anderson, Jennifer Dickfos and Catherine Brown. It also contains and Editorial and the following section notes: Recent Developments: “The appointment of voluntary administrators, their conduct, and aspects of insolvency” – Dr David Morrison; Report from New Zealand: “Voidable transactions: recent developments” – Lynne Taylor; and a Book Review: “Cross-border Insolvency Law” – Stewart Maiden.
Australian Tax Review update: November 2011
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.
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