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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:

  • $1.6m super transfer balance cap

    shopping_cart Add to cart 01 May 2017

    With the announcement of the federal Budget on 2 May 2016, superannuation laws regarding pensions were tipped to change. After the ensuing re-election of the Coalition, it can be easy to forget that we have had almost a year to get used to the idea of the transfer balance cap. The questions surrounding this new legislation have been varied and expansive. What specifically is the new law, and what are the opportunities for clients and practitioners? What are the issues when a member has more than $1.6m?

    What are the options when there is more than one member in the fund? How should we deal with succession or estate planning? The ability to articulate tax changes to your clients, with examples and practical guidance, is invaluable for any major new law coming into effect.

  • Negative gearing: An update ahead of the 2017-18 federal Budget

    shopping_cart Add to cart 01 May 2017

    Housing policy continues to be a key area of discussion this year, with the negative gearing arm-wrestle again rearing its ugly head as an issue for parliament. From budgetary pressures to housing affordability concerns, people from all political persuasions are expressing their concerns over the controversial policy. Industry commentators are beginning to question the inequities and inefficiencies of generous tax concessions derived through negative gearing. With the federal Budget just months away, will parliament join the conversation and tackle this unsustainable policy?

    This article briefly outlines the rationale of negative gearing and discusses how it has developed in Australia. It then provides an overview of the negative gearing debate in the 016 federal election before addressing more recent updates ahead of the May Budget.

  • Corporate tax residency after Bywater Investments

    shopping_cart Add to cart 01 May 2017

    A recent High Court case, Bywater Investments Ltd v FCT; Hua Wang Bank Berhad v FCT, has further refined the concept of corporate residency when the central management and control test is used. It is also the first time that the Australian courts have considered in detail the implications for tax residency of the shadowy activities of those located in tax havens that provide “fiduciary and administration services”. While the High Court’s decision relates to only some $14m in tax liabilities, press reports suggest that the decision will impact favourably on related audits of entities with over $300m in tax liabilities. The case also considered possible limitations to tax information exchange agreements, particularly as they apply to arrangements entered into prior to an agreement coming into effect. This article considers these issues in turn.

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