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latest tax knowledge

Taxation in Australia

Taxation in Australia Blue 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 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. 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:

  • Tax-effective restructuring for SMEs Add to cart

    01 Apr 2014

    Business and investment structures which may have been appropriate for the business and personal circumstances of particular taxpayers when first established may become less efficient and appropriate as those circumstances change over time, and may require adjustment or restructuring. This paper sets out some structuring options and techniques that can be used when changes in circumstances occur and the client’s structure or structures may require some modification.

    The paper discusses a range of changes in circumstances and/or client-driven behaviour that are commonly encountered in practice. They include legislative and Australian Taxation Office change, particularly in the treatment of unpaid present entitlements, growth and asset protection, streamlining a complex structure, and preparing for a sale and injection of equity.

  • Could an Australian APA be enforced in a court? Add to cart

    01 Apr 2014

    An advance pricing arrangement (APA) is generally an arrangement between a taxpayer, the Australian Taxation Office (ATO) and sometimes also a foreign tax authority regarding the income tax treatment of international transactions, agreements or arrangements between related parties or associates. Advance pricing arrangements often represent a compromise between the taxpayer and the ATO where a dispute is resolved by execution of an APA in relation to future years (sometimes bilaterally). Since an APA is a compromise and deals with future years, the outcome may differ from that which would result under arm’s length conditions.

    Taxpayers who wish to enforce such agreements against the ATO will find it difficult to do so through court processes. Disputes over APAs are currently resolved by administrative means, importantly including mutual agreement procedure. This article considers whether taxpayers or the Commissioner of Taxation might also be able to bring such disputes before a court.

  • Tax adviser of the year awards Add to cart

    01 Apr 2014

    The response to the awards was overwhelming. High-calibre nominations flooded in, making the judging process a long and difficult one. Three finalists were selected in each category and flown to Hobart to attend the 29th National Convention and the tax awards gala dinner.

  • Testamentary trusts: Bespoke planning opportunities Add to cart

    01 Apr 2014

    In recent years, the need for effective structuring of business and personal assets has been brought into sharp focus for high net worth individuals and business owners. Fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds and the increasing tendency for both business and personal relationships to be relatively short term, as opposed to life long, have meant that traditional estate planning has been revolutionised.

    This article focuses on the creative use of testamentary trusts in the context of estate planning. The article considers assets that do not form part of an estate, testamentary trusts, tax treatment of testamentary trusts, the attitude of the Australian Taxation Office towards testamentary trusts, trust cloning, trust splitting, bespoke company constitutions and fettering of a trustee’s discretion, and changing of domicile.

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