Taxation in Australia

The Taxation in Australia Journal

Written by practitioners for practitioners Taxation in Australia® is continually ranked as Australia's leading tax journal. Access the latest issue of Taxation in Australia in print, on your iPad or Android tablet, or online with our new digital edition.

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With a readership exceeding 35,000, Taxation in Australia is published 11 times per year and available exclusively to members in hard copy and online format, and now as an app on the Apple iPad and on Android tablets. This comprehensive publication features articles with a strong, practical approach to the latest tax issues and professional development. It is affectionately known as the Blue Journal.

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Articles from the current issue:

  • Valuations for taxation: Practical implications of the IGT review Add to cart

    01 May 2015

    Valuations are commonly required for taxation purposes. Examples include tax consolidations, capital gains, transfer pricing, off-market buybacks, company restructures, financing and small business concessions. This article considers the recent review by the Inspector-General of Taxation of the administration of valuation matters by the ATO. The article contends that the recommendations made in the review are too conceptual, for the most part, to result in any meaningful reform. Further, the practical realities of the implementation of a number of the recommendations will likely result in further complications to the tax system and to the administration of the tax system in the absence of policy and legislative reforms from government. However, where government is willing to work on legislative reform or amendment/s in relation to the valuation aspects of the law, the recommendations may result in a simplification of the compliance requirements faced by taxpayers and the ATO.

  • Finding fraud or evasion in the corporate tax environment Add to cart

    01 May 2015

    When the Commissioner of Taxation forms an opinion that conduct of a corporate taxpayer or the taxpayer’s tax agent involves fraud or evasion, drastic consequences can ensue. The Commissioner can then amend earlier years’ assessments indefinitely, and may impose severe penalties. This article considers what conduct might constitute fraud or evasion, and provides guidance for assessing whether an organisation’s past conduct may have involved fraud or evasion, through some common scenarios. Documentation that will help to minimise the risk of adverse A TO findings is discussed.

    The article outlines how a taxpayer or its tax adviser can expect the ATO to interact with them if the ATO forms a view that fraud or evasion has occurred. Finally, the article explores the recent recommendations about fraud or evasion findings from the House of Representatives Standing Committee on Tax and Revenue Inquiry into Tax Disputes, and the ATO’s recent amnesty, Project DO IT.

  • Inspector-General of Taxation now handling your tax complaints Add to cart

    01 May 2015

    Following the passage of enabling legislation, the Inspector-General of Taxation (IGT) will, from 1 May 2015, assume the function of dealing with complaints about administrative actions of the Australian Taxation Office (ATO) or the Tax Practitioners Board (TPB), formerly undertaken by the Commonwealth Ombudsman. The IGT also retains his current role of investigating systemic tax administration issues and making recommendations for improvements to the ATO and government.

    This article describes the likely benefits of the change to taxpayers, tax practitioners, the ATO and the TPB, and the broader tax system. The role of the IGT in resolving taxation complaints, and its approach to resolving complaints, are discussed, as are matters of confidentiality. The IGT says that it welcomes any matters or complaints persons may wish to have addressed.