The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Deemed Dividend Rules: Tax-Free Extraction of Profits from Companies and Exploitation of Structural Foundations of the Income Tax Regime” – Dale Boccabella and Kayleen Manwaring; “Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation” – A Kayis-Kumar, J Noone, F Martin and M Walpole; and “Multi-cell Entities and the Duties Act 1997 (NSW): Practical Considerations” – Cullen Smythe. Also in this Part is a Case Note: “Elucidating Myer Emporium and Characterising Isolated Transactions: Greig v Commissioner of Taxation” – Benjamin Teng.
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The Application of Australia’s Domestic Tax Laws and Tax Treaties Where a Foreign Company is a Resident” – Norman Hanna; “Streaming of Franking Credits Curtailed by Bamford-Induced Amendments – an Unintended Consequence?” – Brett Freudenberg and Dale Boccabella; and “Tax Implications of Intangibles in the World of the BEPS: Do APAs Still Have a Role to Play in the Tax Planning Strategies of Multinationals?” – Ranjana Gupta.
The latest Part of the Company and Securities Law Journal includes the following articles: “Litigation Funding and Liquidators – The New Zealand Court of Appeal Takes a Permissive Approach” – Victoria Stace; “Who Bears the Burden for Business Losses: To What Extent Are Liability Issues of Business Structures Taught in Australian Accounting Degrees?” – Dale Boccabella and Dr Brett Freudenberg; “Whistleblowing Reforms: A Critical Analysis of the Current Law and the New “Bells and Whistles” Proposed” – Jim Apollo Mathiopoulos, Katrina Hogan and Jean Jacques du Plessis; Corporate Insolvency – Helen Anderson: “No “Silver Bullet”: A Multifaceted Approach to Curbing Harmful Phoenix Activity” – by Jasper Hedges, Helen Anderson, Ian Ramsay and Michelle Welsh.
The latest Part of the Australian Tax Review includes the following articles: “Part IVA: An international perspective” – A H Slater; “Prior to being bankrupt, superannuation is a claimable asset – characterising and shaping the nature of a member’s interest” – Peter Bobbin; and “CGT event K7 provides loss recognition for personal consumption expenditure: History, anomalies and policy basis” – Dale Boccabella. There is also a review of the book “Incentivising Employees: The Theory, Policy and Practice of Employee Share Ownership Plans in Australia”.