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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 53 Pt 2

By journalalerts on July 11, 2024

Posted In:  Australian Tax Review (AT Rev)  Tagged:   “excess value” of a business   “going concern value” of a business   Base Erosion and Profit Shifting (BEPS) projects   Brett Bondfield   Domestic Preferential Tax Regimes   Graeme S Cooper   harmful tax competition   International Tax   Michael Dirkis   Neil Brooks   Nick Gangemi   OECD   Rick Krever   the business of goodwill   Tribute to Rick Krever 

Australian Tax Review update: Vol 52 Pt 3

By journalalerts on October 26, 2023

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Case study of Australian SME advisors and what business structure they would recommend to their clients   Goods and Services Tax (GST)   GST and healthy eating habits   New Zealand   obesity crisis   OECD   Organisation for Economic Co-operation and Development   Part IVA   Professor Dale Pinto   Professor Kerrie Sadiq   Pt IVA over the last 40 years   Ranjana Gupta   removal of GST on fresh fruit and vegetables in New Zealand   small and medium enterprise (SME) sector   small business owners (SBOs)   Small Business Tax Literacy   smart card scheme for purchasing fruit and vegetables   The Hon Richard Edmonds AM SC 

Australian Business Law Review update: Vol 50 Pt 5

By journalalerts on March 10, 2023

Posted In:  Australian Business Law Review (ABLR)  Tagged:   ACCC Digital Platform Services Inquiry   Australia’s competition and consumer protection laws   Australian Competition and Consumer Commission   competitive neutrality policy   Cordelia Egerton-Warburton   corporate criminal liability   Deborah Healey   developing fit-for-purpose digital regulation   digital platforms   doctrine of standing   judicial review   Matthew Groves   Michael Terceiro   multijurisdictional anti-bribery actions   multinational corporations (MNCs)   Nicholas Felstead   NSW Independent Pricing and Review Tribunal   OECD   OECD Recommendation on Competitive Neutrality   Qingxiu Bu   Rhonda L Smith   standing of business competitors   standing of public interest groups   transnational bribery 

Australian Tax Review update: November 2015

By journalalerts on November 7, 2015

Posted In:  Australian Tax Review (AT Rev)  Tagged:   “value-added” tax   Alan Schenk   AT Rev   ATO guidance   attribution of income and expenditure to permanent establishments of Australian banks   BEPS   book review   Commissioner of Taxation   constitutional validity of statutory remedial power (SRP)   Current note   Dean Hanlon   debt financing   Editorial   excess debt   excessive interest deductions   internal derivatives   Les Nethercott   Nicole Wilson-Rogers   OECD   profit shifting   Richard Krever   s 55 of the Commonwealth Constitution   Simon Croese   tax accounting interface   tax base erosion   tax outcomes   tax reforms   thin capitalisation   Victor Thuronyi   Wei Cui 

Australian Tax Review update: May 2014

By journals.team on May 5, 2014

Posted In:  Australian Tax Review (AT Rev)  Tagged:   AT Rev   base erosion and profit shifting   BEPS Action Plan   criminal law   de facto regulation   entitlement   international tax policy   John Glover   Kerrie Sadiq   Larelle Chepple   Mathew Leighton-Daly   Michael D’Ascenzo   OECD   prescribed taxation offences   procedural dispensations   question of law   Robin Cao   statutory construction   Stephen Gageler   tax administration   tax practice   taxation determinations   taxing trust income 
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