The latest Part of the Australian Tax Review includes the following articles: “COVID-19 and Childcare Expense Deductions: Revisiting the Decision in Lodge” – Lydia Thiagarajah and Amanda Darshini Selvarajah; “COVID-19 Responses and the Contemplative Worker’s Home Occupancy Expense Claim” – Elizabeth F Morton, Michael F Curran and Sarah A Hinchliffe; “Ambiguous Doctrines and Legislative Responses to Current/Capital Expenditure” – Christina Allen; and “Stretching the Concept of Charity in the Tax Context: Membership-based Entities as Charities” – Ann O’Connell. Also in this Part are the following sections: Editorial: “Responding to the Continuing Challenges of COVID-19”; Case Note: “The Commissioner of Taxation’s Power to Require the Production of Information and Challenge Claims of Legal Professional Privilege” – Ram Pandey and Michael Legg; and Book Review: “The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option”, by Richard Krever and François Vaillancourt (eds) – Reviewed by John Azzi.
The latest Part of the Australian GST Journal includes the following content: Editorial: “Sooner or later, everything old is new again”; Article: “Justice Edmonds and interpretation of Australia’s GST legislation” – Richard Krever and Jonathan Teoh and GST Update: “The GST treatment of bodies corporate in New Zealand: uncertainty, change and leaky buildings” – Zena Razoki.
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 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 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”.
The second Part of Volume 41 of the Australian Tax Review includes an article by Tim Russell discussing the commercial motivations underpinning the choice of foreign private equity investment structures and an article by Sylvia Villios, Domenic Carbone, John Tretola and Pasqualina Callea analysing the capital gains tax implications of buy-sell agreements. There is also an editorial looking at tax law change and a review of “Tax Polymath: A Life in International Taxation – Essays in Honour of John F Avery Jones”.