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.
The latest Part of the Australian Law Journal includes the following articles: “Is access to justice a right or a service?” – Steven Rares; “Some judicial fallacies concerning entire agreement clauses” – I M Jackman; and “The ex ante approach to assessing materiality: To what extent are subsequent price movements relevant?” – Andrew Eastwood. Also in this Part are the following sections: Current Issues; Conveyancing and Property; Around the Nation: Tasmania; Personalia; Around the Nation: Northern Territory, Corporations and Securities; Environmental Law; Recent Cases; and a Book Review: “Principles of Taxation Law 2015” by Kerrie Sadiq.
The latest Part of the Australian Business Law Review includes the following articles: “Good faith in Australian contract law after Barker” – Anthony Gray; ““Re-thinking” the influence of regulatory capture in the development of government regulation” – Kerrie Sadiq and Janet Mack; and “Regulating unilateral supermarket misconduct as customer/acquirer of goods and services” – Stephen Corones. Also in this Part are the following sections: Media and Telecommunications: “Competition Law and Digital Disruption – International Trends” – Martyn Taylor; and a Book Review: “Anti-cartel Enforcement in a Contemporary Age” – Caron Beaton-Wells and Christopher Tran, reviewed by Ian Stewart.
The latest Part of the Australian Tax Review includes the following articles: “The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations” – Kerrie Sadiq; “The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act: An Australasian perspective” – Adrian Sawyer; and “The politics of tax: Rethinking the basis for an independent accountants tax advice privilege” – Robin H Woellner and Andrew J Maples.
Thomson Reuters is pleased to announce the appointment of Professors Dale Pinto and Kerrie Sadiq as Associate Editors for the Australian Tax Review. Dale and Kerrie will assist General Editor Chris Evans with the management of the Journal. Kerrie Sadiq is a Professor in the School of Accountancy at the QUT Business School, Queensland University of Technology, Australia, an ...more
The latest Part of the Australian Tax Review includes the following articles: “What is a question of law?” – Stephen Gageler; “BEPS: Thinking inside or outside the box?” – Michael D’Ascenzo; “Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?” – Mathew Leighton-Daly; “Taxing trust income by “entitlement”: The end of the road?” – John Glover; and “Taxation determinations as de facto regulation: Private equity exits in Australia” – Robin Cao, Larelle Chapple and Kerrie Sadiq.