Graeme S Cooper
The latest Part of AT Rev includes the following articles: “Judicial construction of Part IVA: What to expect from the application of existing principles going forward” – Justice Richard Edmonds; “The 2013 Part IVA “reforms”” – A H Slater QC; “The new “improved” Part IVA – with extra tax benefit!” – Gordon Cooper and Tim Russell; “Taxation by analogy” – Graeme S Cooper; “The GAAR panels in Australia and the UK: Identical twins or distant cousins?” – Ann O’Connell; and “When is avoiding tax not abusive? Comparative approaches to a GAAR in Australia and the United Kingdom” – Malcolm Gammie CBE QC.
The August 2011 issue of the Australian Tax Review contains three articles on different aspects of taxation law. The first examines aspects of the anti avoidance provisions in Australia and New Zealand, the second discusses the role that the trustees’ right of indemnity plays in tax analysis and the third looks at the problem of “predicting the past” in tax avoidance disputes.