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Australian Tax Forum is a prestigious quarterly journal with the objective of providing discussion on issues in tax policy, law and reform amongst tax professionals.

It is an essential reference source for understanding and contributing to the development of taxation systems worldwide. Australian Tax Forum is aimed at those who want to influence the future development of tax policy. It is an important journal for tax policy makers, academics and libraries.

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Articles from the current issue:

  • Getting the priorities right: ATO garnishee notices in times of corporate distress

    shopping_cart Add to cart 01 Oct 2020

    One of the most effective debt collection powers within Australia’s current tax regime is the Commissioner’s power to issue a notice to a third party that owes money to, or holds money for, a tax debtor under section 260-5 of Schedule 1 to the TAA (garnishee power). This article will discuss how an insolvent corporate tax debtor is likely to be impacted as a result of the use of this power by the Commissioner.

  • The taxation of capital gains in trusts after Bamford: A critical evaluation of the streaming regime in subdivision 115-C ITAA97

    shopping_cart Add to cart 01 Oct 2020

    The streaming regime in Subdivision 115-C ITAA97, which was enacted after the High Court’s decision in Commissioner of Taxation v Bamford (2010) 240 CLR 481 (‘Bamford’), is an integral component of the taxation of trusts in Australia. The main
    purpose of the 2011 measures was to ensure that the streaming of capital gains (as well as franked distributions) to specific beneficiaries would be effective for tax purposes as the Government had assumed that the ‘proportionate approach’, which
    was confirmed in Bamford, necessarily implied an inability to stream particular categories of income.

  • Solving subdiv 360-A’s ‘affiliate’ problem

    shopping_cart Add to cart 01 Oct 2020

    Subdivision 360-A provides investors in ‘early stage innovation companies’ with tax incentives in the form of a non-refundable tax offset equal to 20% of the value of their investments and a ‘modified CGT treatment’ for any gains or losses they ultimately realise on those investments.

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