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: “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 June 2012 issue of the Australian GST Journal is a Special Issue with papers from The Institute of Chartered Accountants in Australia’s National GST Symposium 2012. Five articles are included in this Part: “Interpretation of s 11-15: Significance of the text, context and history” by Justice Richard Edmonds; “A consideration of the jurisprudence in relation to the deduction provisions in the Income Tax Assessment Acts” by David Bloom QC; “What’s VAT got to do with it?” by Associate Professor Rebecca Millar; “Input tax relief and financial supplies: Nexus and relevance for apportionment” by John de Wijn QC and “An ATO perspective on the creditable purpose test” by Robert Olding. Not to be missed!