When you need the<br>latest tax knowledge

When you need the
latest tax knowledge

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 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:

  • Part IVA and private business advisers Add to cart

    01 Jul 2014

    This article aims to provide a practical understanding of how Pt IVA would have application to an arrangement, and a path to explain Pt IVA to would-be adversaries as well as clients. The article sets out to clarify that, despite a taxpayer’s subjective purpose, purpose as referenced in Pt IVA is unrelated and does not take into consideration the client’s subjective purposes or any other. For advisers, there needs to be an alignment between the two so that the adviser can comfortably address Pt IVA when advising clients.

  • Tax tips: Post-30 June issues Add to cart

    01 Jul 2014

    While the passing of 30 June means that taxpayers’ tax positions for 2013-14 are in many respects fixed, there are some significant matters that may nevertheless still need to be attended to.

  • Choices and elections: No longer a protected species Add to cart

    01 Jul 2014

    This article critically reviews the operation of the GST anti-avoidance rules in Div 165 of the A New Tax System (Goods and Services Tax) Act 1999 in the context of the decisions in FCT v Unit Trend Services Pty Ltd and VCE and FCT. On the basis of the analysis in this article, it will be demonstrated that the use of choices or elections as part of a scheme will not immunise the scheme from the operation of the anti-avoidance provisions.

    The article critically analyses whether these decisions enable us to predict how other anti-avoidance rules may apply in the context of choices and elections.

  • Employees vs contractors Add to cart

    01 Jul 2014

    The distinction between “employees” and “independent contractors”, as developed by the courts over several centuries, is an important concept in various areas of the law, and particularly in tax law. There is no overarching statutory definition of “employee” in either the ordinary law or in the tax law. Even so, the tax law does expand the scope of various taxing regimes to cover certain non-employee service arrangements, albeit not consistently. Further, all of these rules are expansive only, and they do not define the concept of employment; rather, they build on it. This means that the concept of employment remains an important starting point.

    This article examines the leading cases in the area, the tests applicable to determining whether a particular arrangement is one of employer and employee or independent contractor, and surveys the rules that expand the scope of various taxing regimes beyond the employment relationship.

  • Senior tax counsel's report: Temporary Budget repair levy: Adding complexity Free to Download

    01 Jul 2014

    At the time of writing, the increase in the top marginal income tax rate looks to be the only Budget measure passed into law by 1 July 2014. The Government is heavily reliant upon the new Senate to allow its remaining measures through the upper House. However, the income tax levy, whilst seemingly a simple law change, adds considerable complexity to the tax laws.

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