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Australian Tax Review update: Vol 54 Pt 3

By journalalerts on October 31, 2025

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Christina Allen   crypto data aggregators   definition of an employee   Digitalisation in Australian Tax Law   distinguishing employees from contractors in income tax or superannuation law   Elizabeth Morton   European Union   incorporation of a tort law definition into income tax and superannuation law   Jessica Wood   Lisa Greig   OECD   Professor Dale Pinto   Professor Kerrie Sadiq   Public Country-by-Country (CBC) Reporting in Australia   Richard Krever   TASA Code of Professional Conduct   tax agent services (TAS)   Tax Practitioners Board (TPB) 

Australian Tax Review update: Vol 54 Pt 2

By journalalerts on August 8, 2025

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Ann Kayis-Kumar   Australian tax treatment of land tokens   Christina Allen   Chun-Chieh Hwang   Commissioner of Taxation   Elizabeth Morton   Income Tax Assessment Act 1936 (Cth)   Ken Devos   Kevin O'Rourke   limitation of res judicata in tax refunds   Michael Walpole   mining tokens   Professor Dale Pinto   Professor Kerrie Sadiq   real estate tokens   Redefining ATO Powers   res judicata   Review of the TPB Register   Taiwan   Taiwan’s Tax Collection Act   tax debt   Tax Practitioner Board (TPB) Reforms   Tax Practitioner Misconduct   Taxing non-resident holders relating to Australian land   taxpayers experiencing financial vulnerability   taxpayers’ rights to claim refunds for overpaid taxes   Tien-Wei Hwang   tokenisation of rights to land   TPB Annual Reports   TPB Investigations   Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023 (Cth)   unregistered tax practitioners   Vu Manh Hoai (Mike) Nguyen 

Australian Tax Review update: Vol 53 Pt 3

By journalalerts on October 14, 2024

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Administrative Appeals Tribunal   Australia’s Evolving Tax Regime   Australian Taxation Office (ATO)   Belinda Harrison   bitcoin   Bronwyn McCredie   Christina Allen   compliance model   Connie Vitale   Crypto-assets   David Bond   Digital Currency   Donovan Castelyn   Elizabeth Morton   forex regime   GST   Jawad Harb   Lodging via E-filing   pre-filled income-related data   Robert Whait   Seribu Pty Ltd v Federal Commissioner of Taxation   Tax Agents   taxing digital currencies in Australia   taxpayers claiming D10   taxpayers’ costs of managing their tax affairs 

Australian Business Law Review update: Vol 52 Pt 1

By journalalerts on April 5, 2024

Posted In:  Australian Business Law Review (ABLR)  Tagged:   “Personal-Use” Crypto Assets   10 Hunter Valley coal producers   Australian Competition and Consumer Commission (ACCC)   Australian Competition Tribunal   Australian Taxation Office (ATO)   AWE Perth Pty Ltd v Clough Projects Australia Pty Ltd   Bluewaters Power 1 Pty Ltd v Griffin Coal Mining Co Pty Ltd   Capital Gains Tax (CGT)   Christina Allen   Crypto-assets   Customer Data Sharing Frameworks: Twelve Lessons for the World by Anton Didenko; Natalia Jevglevskaja and Ross P Buckley   Dr Rob Nicholls   Lucy Cameron   Michael Terceiro   Minerals Council of NSW   Personal Property Securities Act 2009 (Cth) (PPSA)   Port of Newcastle Authority   principles-based interpretation of the tax law for crypto transactions involving personal-use assets   Rhonda L Smith   Richard Winter   Step-in rights   Step-in Rights and the PPSA   The Law of Civil Penalties edited by Deniz Kayis; Eloise Gluer and Samuel Walpole 

Australian Tax Review update: Vol 51 Pt 4

By journalalerts on March 9, 2023

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Bifurcated Tangible Asset Depreciation Regime   Brett Freudenberg   Christina Allen   COVID-19 measures   custom concept of goodwill   determining a worker’s status as an employee or independent contractor   excess value concept of goodwill   goodwill   implications of goodwill in taxation   intellectual property and commercial   legal concept of goodwill   Nick Gangemi   privilege concept of goodwill   small business depreciation concessions   tax and regulatory compliance   United Kingdom   worker status 

Australian Tax Review update: Vol 51 Pt 1

By journalalerts on October 21, 2022

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Anthony C Infanti   Bridget J Crawford   Capital Allowance Regimes   Christina Allen   COVID-19   Critical Tax Theory   doctrine of rectification   economic policy   federal income tax   Hawke-Keating reforms of 1985–1988   Howard-Costello reforms of 2000   income tax law   Julianne Jaques QC   Norman Hanna   scope and application of the rectification doctrine in the context of tax cases   tax reform   United States 

Australian Business Law Review update: Vol 49 Pt 6

By journalalerts on August 30, 2022

Posted In:  Australian Business Law Review (ABLR)  Tagged:   Australian Multinational Corporations   Christina Allen   Commonwealth Criminal Code   Corey Byrne   Corporate Accountability   Increasing risks for Australian multinational corporations   Lease payments in the Australian tax system   Michael Terceiro   Misconduct in foreign jurisdictions   Principle of tax neutrality   Remedial consequences of frustration   Zamir R Golestani 

Australian Tax Review update: Vol 50 Pt 4

By journalalerts on August 30, 2022

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Australian Government   Australian tax system   Australian Taxation Office (ATO)   Bridgid Cowling   Capital Gains Tax (CGT)   Caroline Malcolm   Christina Allen   Contemporary Tax Issues Relating to Blockchain Technologies   Crypto-Asset Transactions   Crypto-assets   cryptocurrency   CryptoKitty NFTs   Dale Pinto   Decentralised Autonomous Organisation (DAO)   Deductible Gift Recipient (DGR)   Digital Tokens   Eileen Liu   gig economy   House of Representatives Standing Committee on Tax and Revenue   Income tax deduction for a gift of cryptocurrency   Jitesh Golani   Joni Pirovich   Kerrie Sadiq   Luisa Scarcella   money laundering   Non-fungible Tokens (NFTs)   Noopur Trivedi   Potential use of blockchain technology for tax administration and compliance.   Senator Andrew Bragg   Shaun Cartoon   Stablecoins   Tax evasion   Taxpayer Engagement with Blockchain   Vidyasagar Potdar   Vincent Ooi   Wendy Lim 

Australian Tax Review update: Vol 50 Pt 3

By journalalerts on January 24, 2022

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Analysing the Judicial Definition of Income in Light of Folk Justice   articles   AT Rev   Australia’s GST legislation   automated payments and refunds   benefits of Blockchain for GST administration   Blockchain and Tax Administration: A Critical Assessment   bonus shares   business income   Caroline Malcolm   challenges for administering Australia's Goods and Services Tax (GST) with Blockchain   characterising the GST treatment of certain transactions   Christina Allen   concept of flows   Connie Vitale   Contemporary Tax Issues Relating to Blockchain Technologies   Dale Pinto   digitalisation   Donovan Castelyn   e-invoicing system   Editorial   effective operation of a tax system   Eliza Mik   fairness   gifts   global Value Added Tax (VAT) gap   Goods and Services Tax (GST)   income from hobbies   judicial meaning of income   Kerrie Sadiq   Meeting Tax Challenges Inherent with Blockchain Technology through the Lens of Australia's GST   Noam Noked   real-time GST reporting   real-time reporting system based on blockchain technology   reducing compliance costs   Reducing the GST Gap in a Decentralised Confidential Manner   Robert Whait   Sascha Jafari   Scrapes of the Bank Manager's Big Black Dog Since 1991   social justice   Special Feature: Marking 40 Years of Part IVA   tax administration   The Hon GT Pagone QC   welfare payments   windfalls 

Australian Tax Review update: Vol 50 Pt 2

By journalalerts on November 15, 2021

Posted In:  Australian Tax Review (AT Rev)  Tagged:   alternative place of work   Amanda Darshini Selvarajah   Ambiguous Doctrines and Legislative Responses to Current/Capital Expenditure   Ann O’Connell   articles   AT Rev   Boccabella and Bain   book review   capital expenses   Case Note   Charities   charity for federal tax purposes and for State and Territory tax purposes   charity membership private benefits   childcare services   Christina Allen   COVID-19 and Childcare Expense Deductions: Revisiting the Decision in Lodge   COVID-19 Responses and the Contemplative Worker's Home Occupancy Expense Claim   current expenses   Dale Pinto   Editorial   Elizabeth F Morton   essential service   expenses relating to intangible wasting assets and benefits   federal tax legislation   François Vaillancourt   government-mandated stay-at-home directives   income tax exemption   John Azzi   Kerrie Sadiq   Lodge v Commissioner of Taxation (Cth)   Lydia Thiagarajah   Michael F Curran   Michael Legg   office closures   parents' income   principal deduction provision in the federal income tax legislation   Ram Pandey   Responding to the Continuing Challenges of COVID-19   Review of Business Taxation   Richard Krever   Sarah A Hinchliffe   scope of deductibility of home occupancy expense claims   Stretching the Concept of Charity in the Tax Context: Membership-based Entities as Charities   tax concessions eligibility   tax deductions   tax deductions for childcare expenses   tax laws   tax system   tax value method (TVM)   The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option   The Commissioner of Taxation's Power to Require the Production of Information and Challenge Claims of Legal Professional Privilege 
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