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Written by practitioners for practitioners Taxation in Australia® is continually ranked as Australia's leading tax journal. 

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. 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:

  • Effective disclaimers

    shopping_cart Add to cart 01 Feb 2018

    In the landmark case of FCT v Ramsden, the Full Federal Court held that disclaimers by particular beneficiaries were “necessarily” ineffective and provided guidance on what is required for a disclaimer to be effective. However, despite the guidance provided by the Full Federal Court in the Ramsden case, several recent cases have demonstrated that taxpayers continue to be troubled by the difficulties in making effective disclaimers — either by the form of those disclaimers or the circumstances in which they are made. For advisers, it is critical to be sensitive to these issues so that one can identify when a disclaimer is called for, and ensure that the interest is disclaimed effectively. This article focuses on the relevance of disclaimers to income tax disputes by reference to recent decisions, noting that there is also recent authority on the effectiveness (or lack thereof) of disclaimers in the context of payroll grouping provisions.

  • The evolving tax treatment of cryptocurrencies

    shopping_cart Add to cart 01 Feb 2018

    Cryptocurrencies are an emerging form of global currency which aims to revolutionise and challenge the traditional ways in which parties transact with each other. Bitcoin was the first cryptocurrency: a digital cash system without the need for a central controlling entity, where transactions are verified by a peer review system. In 2014, the ATO responded to the emergence of cryptocurrency by releasing guidance on its views of the taxation of bitcoin and other cryptocurrencies that shared the same characteristics as bitcoin. This article explores some of the challenges in applying the historic Australian taxation system to cryptocurrencies. It suggests that, given the changing environment and widespread acceptance of cryptocurrencies in recent years, the ATO may wish to reconsider the view expressed in TD 2014/25 that bitcoin is not a “foreign currency” for the purposes of Div 775 of the Income Tax Assessment Act 1997 (Cth).

  • Wickenby-related tax crime prosecutions

    shopping_cart Add to cart 01 Feb 2018

    The criminal prosecutions of Michael Milne and Raymond Osborne have been well publicised. The superseding of Project Wickenby by the Serious Financial Crime Taskforce, along with the so-called “Panama Papers” investigation, would suggest that tax crime prosecutions will continue to increase. Indeed, it has already been announced via mainstream media that the ATO is currently investigating at least 800 taxpayers. This article examines the matter of R v Osborne and conducts an analysis of the judgment, ideally to contribute to a better understanding of the law of tax crime and thus to help avoid further inappropriate prosecutions of “tax crimes” in the future.

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