Australian Tax Review update: Vol 50 Pt 1
The latest Part of the Australian Tax Review includes the following articles: “The Taxation of Both Sides of Take-or-Pay Contracts” – Hon Richard Edmonds AM SC; “A Cautionary Application of the Myer Emporium Principle to Deductions” – Alexander Schatz; and “What Does It Take to Make a House New?” – Christine Peacock. Also in this Part are the following sections: Editorial; and Book Review: “Taxation of Charities and Not-for-profits”, by Ann O’Connell – Reviewed by Anne Robinson AM and Jae Yang.
Australian Tax Review update: Vol 49 Pt 3
The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Justice Hill Memorial Lecture 2020: The Judicial Work of the Hon Justice Edmonds” – Hon Justice Steward; “Double Taxation Agreements: Shield or Sword?” – Joseph Tranzillo; “Taxation of Live Stock in Australia: A Critical Review of Tax Law and Policy” – Christina Allen; and “BHP in the High Court: An Analysis of the Court’s Reasons” – Hon Richard Edmonds AM SC.
Australian Tax Review update: Vol 49 Pt 2
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.
Australian Tax Review update: Vol 49 Pt 1
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.
Australian Tax Review update: Vol 48 Pt 4
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.
Australian Tax Review update: Vol 48 Pt 3
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.
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.
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