The latest Part of the Australian Tax Review includes four interesting articles on various aspects of taxation law in Australia. The first article, by GT Pagone, considers the development of the “sham” doctrine in Australian law and the elements that constitute a sham trust are explored. The second article comes from H David Rosenbloom and considers the debt ceiling debate and proposes specific steps toward an improved international tax system for the United States. In the third article Celeste M Black considers the taxation implications of Australia’s carbon pricing mechanism. The final article offers a quantitative analysis of tax decisions from 2001 to 2010 by Jeremy Hirschhorn and Alison Chen. A fascinating Part, to be sure.
The last Part of Volume 22 of the Public Law Review includes a wide range of material relevant to public law. The Comments section includes pieces on plain packaging on tobacco products, the uses and abuses of prorogation and consequences of Wainohu v NSW. The three articles tackle legal recognition of same-sex unions in Australia, government community service contracts and taxation by administrative discretion, as well as three separate commentaries on this article. There is also a developments section and a book review.
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.