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:

  • Sticking to the facts: Creditable purpose after Rio Tinto Add to cart

    01 Nov 2015

    The Full Court of the Federal Court in Rio Tinto v FCT, a goods and services tax case, held that the taxpayer was not entitled to claim input tax credits on acquisitions made to provide leased accommodation to its workforce in its Pilbara iron ore mining operations. This was on the basis that the acquisitions related wholly to the input taxed supply of leased accommodation and so were excluded under s 11-15(2)(a) of the A New Tax System (Goods and Services Tax) Act 1999.

    In this article, the author argues that the judgment raises significant issues on the interpretation of s 11-15(2)(a) and changes the way in which that interpretation has previously been understood in certain respects. The article examines the judgment and the key principles for the application of s 11-15(2)(a). The article applies these principles in the context of a number of practical examples.

  • Life cycle issues for charities Add to cart

    01 Nov 2015

    The Australian tax system offers a number of concessions to charities in the way that they deal with tax on income, salary packaging opportunities and GST. This article examines some of the tax and regulatory issues related to charities, and presents a casebook of experiences encountered by the author in professional practice. Charities are businesses and experience the same issues that any business experiences within the business life cycle. A business life cycle has three main parts, the establishment of the business, the operating of the business and the end of the business.

    The article discusses each stage of the business cycle with reference to tax and regulatory matters affecting the charity sector and illustrates current issues by reference to examples encountered by the author in practice. In this article, the term “charity” is used interchangeably to describe entities that are charities and others within the not-for-profit sector.

  • Cloud-based accounting and productivity tools for practitioners and taxpayers Add to cart

    01 Nov 2015

    Modern cloud-based accounting software and productivity tools allow financial records to be kept securely on an internet server in the cloud rather than a desktop computer and accountants, bookkeepers and small businesses can all access and work from the same real-time accounting system. Running, lodging and paying quarterly BAS and end-of-year tax returns can be done electronically, at the touch of a button. For nearly every accounting or business task, there is a cloud-based service or app that can save time and money.

    This article surveys current and likely future developments in the field. The author discusses the tools and providers that are currently available, notes the commitment of the Australian Taxation Office to online technology, and describes how cloud-based technology is changing the way accountants and bookkeepers work. The article argues that, for small businesses especially, cloud-based tools offer improved financial control.