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: “Taxpayer Attitudinal Responses to Tax Audits – Strategic Implications of Recent Findings from the United States” – John Bevacqua; “Preventing Pension Double Taxation: The Treatment of Australian Superannuation Guarantee under the Existing Australia-US Tax Treaty” – KE Powell; and “When Is There an “Adventure or Concern in the Nature of Trade” for GST Purposes?” – Rami Hanegbi.
The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “Australia’s System for Relieving Foreign Source Income from Double Taxation: Yesterday, Today and Tomorrow” – The Hon Richard Edmonds AM SC; and “Digitalisation and Broadcasting: Evaluating the Application of Royalty Withholding Tax to Digitalised Business Models” – Celeste M Black.
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 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.
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 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;  HCA 21”, by Jared Clements; and an Obituary tribute to the late Vale Geoffrey Hart, written by Cynthia Coleman.
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.
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.
The latest Part of the Australian Tax Review includes the following articles: “Revenue v capital: A new direction, or back to the future?” – AH Slater QC; “The debt-equity rules: A continuing experiment in economic substance” – Jesse Murphy; and “Applying VAT to financial services in China: Opportunities for China and lessons for the world?” – Yan Xu and Richard Krever. There is also an Editorial; and Book Reviews on “Tax Simplification” by Chris Evans, Rick Krever and Peter Mellor – reviewed by Helen Hodgson; and “International and Cross-Border Taxation in New Zealand” by Professor Craig Elliffe – reviewed by Kerrie Sadiq.