The first Part of the Australian GST Journal for 2013 publishes two articles on GST in Australia: “GST on judgments and out of court settlements: Is GSTR 2001/4 still relevant?” – Christopher Sievers and “Taxation of “the margin” – a different paradigm?” – Michael Evans. There is also a case note: “Cyonara Snowfox – Unusual arguments about ordinary transactions”.
The latest Part of the Australian Tax Review includes four interesting articles on various aspects of taxation law in Australia. The first article, by GT Pagone, considers the development of the “sham” doctrine in Australian law and the elements that constitute a sham trust are explored. The second article comes from H David Rosenbloom and considers the debt ceiling debate and proposes specific steps toward an improved international tax system for the United States. In the third article Celeste M Black considers the taxation implications of Australia’s carbon pricing mechanism. The final article offers a quantitative analysis of tax decisions from 2001 to 2010 by Jeremy Hirschhorn and Alison Chen. A fascinating Part, to be sure.
The first Part of Volume 22 of the Journal of Judicial Administration includes three articles on a range of issues. The first article comes from Binh Tran-Nam and Michael Walpole and examines how costs to taxpayers influence tax dispute resolution routes in the Australian context. The second article, by Dr Pamela D Schulz, discusses the influence and scope of social media and the theoretical impact on the integrity and independence of courts and the judiciary. The final article is by Anthony Gray and Gerard Elmore and reflects upon the constitutionality of the increasing use by the legislature of minimum mandatory sentencing regimes.
The last Part of Volume 22 of the Public Law Review includes a wide range of material relevant to public law. The Comments section includes pieces on plain packaging on tobacco products, the uses and abuses of prorogation and consequences of Wainohu v NSW. The three articles tackle legal recognition of same-sex unions in Australia, government community service contracts and taxation by administrative discretion, as well as three separate commentaries on this article. There is also a developments section and a book review.