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Tag: Richard Krever

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 

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 52 Pt 2

By journalalerts on August 31, 2023

Posted In:  Australian Tax Review (AT Rev)  Tagged:   Aotearoa New Zealand   debt management options   debts owed to the government   director's liability   Ireland   Jeremy Hirschhorn   Lisa Marriott   New Zealand’s Inland Revenue   personal liability   personal liability of directors for non-remitted taxes   primary company income tax   Professor Dale Pinto   Professor Kerrie Sadiq   Richard Krever   tax administration   tax debt   Unpaid Company Tax   Unpaid Tax 

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 

Australian GST Journal update: Vol 16 Pt 1

By journalalerts on August 30, 2016

Posted In:  Australian GST Journal (AGSTJ)  Tagged:   “value-added” tax   alternative interpretations   arm’s length transactions   bodies corporate   definitional issues   Editorial   Federal Court   GST Update   interpretation principles   Jonathan Teoh   jurisprudence   Justice Edmonds   leaky buildings   Michael Evans   New Zealand   notion services   Richard Krever   third party contributions   transitional issues   uncertainty   Zena Razoki 

Australian Tax Review update: May 2016 – Special Issue – Tribute to the Honourable Richard Edmonds

By journalalerts on May 4, 2016

Posted In:  Australian Tax Review (AT Rev)  Tagged:   AT Rev   capital gains tax   Chief Justice James Allsop AO   Chief Justice Robert French AC   Chief Justice Tom Bathurst AC   Chloe Burnett   Chris Evans   Dale Pinto   David Bloom QC   Fiona Martin   Gordon Cooper AM   GST legislation   Guest Editor Prof Ann O'Connell   Honourable Richard Edmonds   Jonathan Teoh   Justice Michelle Gordon   Justice Tony Pagone   Kerrie Sadiq   Richard Krever   Special Issue   tax cases   tax reform 

Australian Tax Review update: February 2016

By journalalerts on March 20, 2016

Posted In:  Australian Tax Review (AT Rev)  Tagged:   AH Slater QC   Annual Tax Expenditures Statement   AT Rev   Book reviews   capital gains and losses   characterisation   Chinese VAT   Chris Evans   Corporate Transparency Report 2015   Dale Pinto   debt financing   debt-equity rules   Div 974 of the Income Tax Assessment Act 1997 (Cth)   Editorial   equity financing   financial supplies in a VAT regime or GST regime   income   International and Cross-Border Taxation in New Zealand   Jesse Murphy   Kerrie Sadiq   Peter Mellor   Professor Craig Elliffe   related scheme aggregation rules   Richard Krever   Rick Krever   Tax Reform White Paper   Tax Simplification   Yan Xu 

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 
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