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:

  • Stamp duty consequences of infrastructure and development agreements Add to cart

    01 Jun 2015

    The High Court has delivered a significant blow to the property development, infrastructure and mining sectors with its decision in Commissioner of State Revenue v Lend Lease Development Pty Ltd. These sectors generally use development or infrastructure agreements when a purchaser agrees to acquire an interest in property (such as land, infrastructure assets or mining tenements) from a seller and also carry out or fund the future development of the property or its surrounding area. In Lend Lease Development, the High Court unanimously held that payments and non-monetary development commitments given by a property developer under a development agreement could be brought to duty as consideration for a dutiable transaction arising under a separate contract providing for the sale of land.

    This article examines the implications of this decision for the property development, infrastructure and mining sectors and answers the burning question: is this the end of development and infrastructure agreements in Australia?

  • The ATO and SMSFs: An update Add to cart

    01 Jun 2015

    The ATO has been working on initiatives to strengthen the self-managed superannuation funds (SMSF) sector to ensure that it achieves its sole purpose: to grow and protect retirement incomes. In this article, the ATO’s Assistant Commissioner, SMSF Segment, outlines some of those initiatives, including technical guidance around the reporting of exempt current pension income, and non-commercial limited recourse borrowing arrangements and other loan arrangements that contravene superannuation laws.

    The article also discusses the current state of play, compliance management and service delivery by the ATO, the minimum pension payment requirement, paying pension on death, and forward planning for possibilities including reduced capacity to manage a fund.

  • Tax tips: CGT concession stakeholder Add to cart

    01 Jun 2015

    The AAT has held that the fact that a dividend access share was on issue in a company did not affect the direct small business participation percentage of an ordinary shareholder in the company.

  • The Inspector-General of Taxation - “checking in” Add to cart

    01 Jun 2015

    The office of the Inspector-General of Taxation has been in operation for over 12 years, having been created by way of enabling legislation in 2002 in response to taxpayer concerns about the administration of the tax system. The role as established was to investigate issues relating to the tax administration system and to make recommendations for improving it for the benefit of all Australians. The office has evolved since its establishment. An important recent change is the transfer of the individual taxation complaints facilitation and investigation function to the Inspector-General, a function previously managed by the Commonwealth Ombudsman.

    This article discusses that change, and goes on to survey the Inspector-General’s work program and review reports, past, present and future. In particular, the article discusses the recent management of tax disputes report, and the review into the ATO’s administration of valuation matters report.

  • The Tax Institute working in Asia Add to cart

    01 Jun 2015

    The Tax Institute through its membership of AOTCA has developed relationships with many organisations in the Asia-Oceania region in working together towards safeguarding the professional interest of tax advisers and assuring the quality of tax services provided to the public.