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: “Tax base erosion through thin capitalisation: Consequences of Australian reforms and the tax accounting interface” – Dean Hanlon and Les Nethercott; “Internal derivatives and the attribution of income and expenditure to permanent establishments of Australian banks” – Simon Croese; and “The constitutional validity of a statutory remedial power for the Commissioner of Taxation” – Nicole Wilson-Rogers. There is also an editorial, a Current note by Dr Terry Dwyer; and a Book review on “Value Added Tax: A Comparative Approach” by Alan Schenk, Victor Thuronyi and Wei Cui, reviewed by Richard Krever.
The first Part for Volume 44 of the Australian Tax Review includes the following articles: “From moral aspiration to rule of law – lessons from the United States in treating taxpayers fairly” – John Bevacqua; “A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules” – Nicole Wilson-Rogers and Professor Dale Pinto; and “Conceptualising “charity” in State taxation” – GE Dal Pont.
The February 2012 issue of the Australian Tax Review publishes three interesting articles on different aspects of taxation law. The first article comes from Ian Murray and discusses the release of two taxation rulings dealing with the income tax and GST consequences of farmout arrangements. The second article, by Brett Freudenberg, details a study of 81 Queensland advisors, exploring what they thought were important considerations regarding the formation of businesses. The final article is by Nicole Wilson-Rogers and examines the advantages and disadvantages of utilising an extra statutory concession power in Australia’s Commonwealth tax legislation.