The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The Application of Australia’s Domestic Tax Laws and Tax Treaties Where a Foreign Company is a Resident” – Norman Hanna; “Streaming of Franking Credits Curtailed by Bamford-Induced Amendments – an Unintended Consequence?” – Brett Freudenberg and Dale Boccabella; and “Tax Implications of Intangibles in the World of the BEPS: Do APAs Still Have a Role to Play in the Tax Planning Strategies of Multinationals?” – Ranjana Gupta.
The first Part of Volume 2 of the Property Law Review includes three interesting articles on a variety of subjects. In the first article, Sharon Christensen and WD Duncan consider the rule of the risk of loss under a contract for the sale of real property. The second article comes from Cathy Sherry and looks at the presence of children in strata schemes in Sydney and the legal ramifications of children’s falls and injury suffered on common property. The final article is by Rebecca Leshinsky, Kathy Douglas, Peter Condliffe and Robin Goodman and reports on research into the experiences of owners corporation managers and committees regarding conflict in Victoria. There is also a comment on green commercial leases by Susan Bright.