The latest Part of AT Rev includes the following articles: “The Hatter’s watch: Tax benefit in Part IVA” – Mark Brabazon SC; “The “economic benefits model” for trusts – fool’s gold?” – Alex Evans; and “The Commissioner’s power to issue creditor’s statutory demands: Implications for corporate rescue post insolvency” – Sylvia Villios. There is also an editorial and a review of the book “Sham Transactions” edited by Edwin Simpson and Miranda Stewart.
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 latest Part of the Australian Tax Review includes the following articles: “Part IVA: An international perspective” – A H Slater; “Prior to being bankrupt, superannuation is a claimable asset – characterising and shaping the nature of a member’s interest” – Peter Bobbin; and “CGT event K7 provides loss recognition for personal consumption expenditure: History, anomalies and policy basis” – Dale Boccabella. There is also a review of the book “Incentivising Employees: The Theory, Policy and Practice of Employee Share Ownership Plans in Australia”.