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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:

  • Hurdles anyone? Setting aside judgments in the Commissioner’s favour

    shopping_cart Add to cart 01 Jul 2016

    Taxpayers are often embroiled in disputes with the Commissioner, which involve proving that their assessments are excessive. It is not uncommon for the Commissioner to apply for judgment during the course of these disputes. Even if the taxpayers are successful in proving that their assessments are excessive, they are faced with having the judgment against them set aside.

    This article canvasses the issues which can arise when one or both parties attempt to set aside a judgment which has been entered in favour of the Commissioner in relation to a tax debt that is due and payable pursuant to s 255-5 of Sch 1 to the Taxation Administration Act 1953 (Cth) and s 5-5 of the Income Tax Assessment Act 1997 (Cth). The issues identified in this article relate to judgments entered in the Supreme Court of NSW and the Federal Court of Australia and are based on the experiences of the author.

  • Small business restructure

    shopping_cart Add to cart 01 Jul 2016

    Legislation to implement a small business restructure roll-over was enacted early in 2016, following the release of, and submissions on, an exposure draft in 2015. The new measure will take effect on 1 July 2016. It is intended to provide a mechanism to enable small businesses to restructure their affairs without income tax implications (but still requiring a consideration of GST, duty, Corporations Act, Bankruptcy Act and trust law issues). The roll-over works to disregard any gains or losses that would otherwise arise as a consequence of transferring business assets, making it less costly to change legal structure.

    This article examines the original proposal, submissions on the exposure draft, and the roll-over requirements as finally enacted. The important question of consideration being provided is highlighted as it is likely to become a practical issue that will be required to be addressed in the context of private company and trust transferors.

  • The MAAL and the diverted profits tax - A comparative

    shopping_cart Add to cart 01 Jul 2016

    A diverted profits tax was proposed by the federal government in the 2016-17 Budget. A multinational anti-avoidance law (MAAL) was enacted in late 2015. Both the MAAL and the diverted profits tax focus on multinationals that derive $1b or more in group income. The diverted profits tax is proposed to be applicable for income years following 1 July 2017, but to arrangements whenever they were entered into. This means that the development of the diverted profits tax should be closely monitored and risk mitigation should be considered.

    This article compares the MAAL and the diverted profits tax to demonstrate where they intersect and the differences between them, and to highlight how these regimes provide a new framework for multinational taxation in Australia. The article also considers example structures to demonstrate where the MAAL and proposed diverted pr ofits tax pr ovide the ATO with two additional avenues to attack structures which concern it.

  • Tax tips: 1 = 2

    shopping_cart Add to cart 01 Jul 2016

    When construing a provision of a taxation statute (or, for that matter, any statue) the question may arise as to whether a singular expression includes the plural or vice versa.

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