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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 digital 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:

  • Is a “statutory fiction” necessarily a horror story for taxpayers?

    shopping_cart Add to cart 01 Oct 2016

    Expert evidence is often relied on in taxation litigation, especially when provisions of the taxation legislation call for consideration of a hypothetical, such as a hypothetical transaction, sale or purchase price. Recent cases have highlighted that, in relation to these hypothetical situations, the usual procedures may have significant shortcomings. In three recent cases, expert evidence called by the taxpayers did not address the correct statutory question and therefore could not satisfy the taxpayer’s burden, ultimately because in each case the taxpayer construed the provision in question differently from the court.

    These cases are concerning because of the possible perception that the taxpayer did not have the opportunity to adduce evidence to address the correct statutory construction, and the inefficient use of resources in adducing and considering extensive evidence which was, in the final analysis, of little or no relevance. This article provides an overview of each of the three decisions and then proposes potential alternative approaches to using expert evidence more effectively and efficiently in tax litigation.

  • Contemporary issues in construing tax legislation

    shopping_cart Add to cart 01 Oct 2016

    Statute law has become so pervasive that almost every legal problem is affected by, or requires consideration of, the provisions of an enactment. No more is this so than in the area of taxation, the imposition of which necessarily finds its source in legislation. Principles of statutory interpretation and, in particular, the search for “legislative intention” continue to develop.

    This article explores some of the key problems that arise when the application of the ordinary meaning of the words of a tax Act gives rise to anomalous or arbitrary outcomes and the extent to which courts may find a meaning in the words of a tax provision which, on its face, may depart from the ordinary meaning of such words. The article focuses on recent developments, including three tax cases in which the courts have had to decide whether to depart from the ordinary meaning of the words of a tax Act.

  • Brave new world … recent developments in duty law

    shopping_cart Add to cart 01 Oct 2016

    The majority of state and territory jurisdictions now generally only impose duty on transactions involving land or landholding entities. Most jurisdictions no longer subject acquisitions of business assets to duty; however, in each jurisdiction, some notable exceptions still apply. This article explores some of the topical issues arising in duty law throughout the Australian states and territories. The first part of the article considers the current ramifications of acquiring businesses operating in different states and territories.

    The second part of the article considers the implications of acquiring interests in landholding entities now that most Australian jurisdictions, including NSW, have moved towards a land-based regime for imposing duty. The final part of the article briefly reviews some of the common duty concessions or exemptions that arise in land and business restructures.

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