Australian Tax Review update: Vol 54 Pt 4 By journalalerts on January 22, 2026 Posted In: Australian Tax Review (AT Rev) Tagged: Comparing Indonesian and Australian Approaches to Tax Administration Dale Boccabella Death changes the status of a pre-capital gains tax asset to a post-CGT asset for the deceased’s donee Death Concession Rule differences between the Australian and Indonesian approaches to tax administration ESG Accountability FCT v PepsiCo Fei Gao Hadrian Geri Djajadikerta Hafiz Yasir Ali Henderi James McMillan John Curtin Distinguished Professor Dale Pinto Leonardo Zulkarnain Pre-CGT Assets Professor Kerrie Sadiq Richard Krever Terri Trireksani the association between ESG performance and corporate tax
