tax reform

Australian Tax Review update: Vol 49 Pt 2

By Journal Alerts on September 11, 2020

The latest Part of the Australian Tax Review includes an Editorial and the following articles: “Deemed Dividend Rules: Tax-Free Extraction of Profits from Companies and Exploitation of Structural Foundations of the Income Tax Regime” – Dale Boccabella and Kayleen Manwaring; “Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation” – A Kayis-Kumar, J Noone, F Martin and M Walpole; and “Multi-cell Entities and the Duties Act 1997 (NSW): Practical Considerations” – Cullen Smythe. Also in this Part is a Case Note: “Elucidating Myer Emporium and Characterising Isolated Transactions: Greig v Commissioner of Taxation” – Benjamin Teng.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged A Kayis-Kumar, articles, AT Rev, Benjamin Teng, Case Note, Cullen Smythe, Dale Boccabella, Dale Pinto, Deemed Dividend Rules: Tax-Free Extraction of Profits from Companies and Exploitation of Structural Foundations of the Income Tax Regime, Delaware Series Limited Liability Companies, Domestic Tax and Stimulus Measures in the Spotlight, Editorial, Elucidating Myer Emporium and Characterising Isolated Transactions: Greig v Commissioner of Taxation, exploitation of income tax, F Martin, free community education to increase tax literacy, grassroots research to advocate for tax justice, integrity provisions in s 109 and Div 7A of the Income Tax Assessment Act 1936 (Cth), Isle of Man, J Noone, Kayleen Manwaring, Kerrie Sadiq, Life Insurance Act 1995 (Cth), M Walpole, Multi-cell Entities and the Duties Act 1997 (NSW): Practical Considerations, Pro Bono Tax Clinics: An International Comparison and Framework for Evidence-based Evaluation, shareholder-associate rule, Singaporean Variable Capital Company, skills-based volunteering, socially just tax system, Tax Clinics Program Logic, tax planning opportunities, tax reform, unit trusts with different unit classes and protected cell companies used in Guernsey, university-based pro bono tax clinics | Leave a response

Australian Tax Review update: Vol 48 Pt 1

By Journal Alerts on May 22, 2019

The latest Part of the Australian Tax Review includes the following articles: “Where Are All the Women in Tax?” – Ann O’Connell; “Laws to Protect Tax Whistleblowing in Australia: What Does This Mean for Taxpayers and the Taxation Profession?” – John McLaren; and “The Design Elements of Flow-Through Taxation” – Alex Evans. There is also an Editorial; and a Book Review: “Back to the Future: Double Taxation and the League of Nations” by Sunita Jogarajan – Reviewed by Gareth Redenbach.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged Alex Evans, Ann O’Connell, AT Rev, Back to the Future: Double Taxation and the League of Nations, book review, Corporations Act 2001 (Cth), Dale Pinto, Editorial, flow-through taxation, Gareth Redenbach, John McLaren, Kerrie Sadiq, laws to protect whistleblowers, Sunita Jogarajan, tax reform, women in senior tax roles, women studying taxation | Leave a response

Australian Tax Review update: May 2016 – Special Issue – Tribute to the Honourable Richard Edmonds

By Journal Alerts on May 4, 2016

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.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged AT Rev, capital gains tax, Chief Justice James Allsop AO, Chief Justice Robert French AC, Chief Justice Tom Bathurst AC, Chloe Burnett, Chris Evans, Dale Pinto, David Bloom QC, Fiona Martin, Gordon Cooper AM, GST legislation, Guest Editor Prof Ann O'Connell, Honourable Richard Edmonds, Jonathan Teoh, Justice Michelle Gordon, Justice Tony Pagone, Kerrie Sadiq, Richard Krever, Special Issue, tax cases, tax reform | Leave a response

Australian Business Law Review update: October 2015

By Journal Alerts on October 29, 2015

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.

Posted in Australian Business Law Review (ABLR), Update Summaries | Tagged "substantial lessening competition", "taking advantage", ABLR, Anthony Gray, Anti-cartel Enforcement, assumption or expectation, Australian Competition and Consumer Commission v Coles Supermarkets Australia Pty Ltd, Caron Beaton-Wells, Christopher Tran, Commonwealth Bank of Australia v Barker [2014] HCA 32, contract law, contractual discretion, customer/acquirer of goods and services, doctrine of good faith, Dr Martyn Taylor, Editorial, Food and Grocery Industry Code of Conduct, High Court, honesty, Ian Stewart, implied term, Janet Mack, Kerrie Sadiq, Media and Telecommunications, Minerals Resource Rent Tax (MRRT), Peter Lithgow, Professor Robert Baxt AO, Pt IVB of the Competition and Consumer Act 2010 (Cth), Re:think, reasonableness, regulatory capture, s 21 of the Australian Consumer Law, s 46(1) of the Competition and Consumer Act 2010 (Cth) (CCA), Stephen Corones, substantial market power, Supreme Court of Canada, Supreme Court of the United Kingdom, tax reform, tax system, unconscionable conduct, unilateral supermarket misconduct | Leave a response

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tax reform

Australian Tax Review update: Vol 49 Pt 2

Australian Tax Review update: Vol 48 Pt 1

Australian Tax Review update: May 2016 – Special Issue – Tribute to the Honourable Richard Edmonds

Australian Business Law Review update: October 2015

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