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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:

  • Managing family and beneficiary disputes

    shopping_cart Add to cart 01 Sep 2017

    Acting for and advising an executor or trustee may involve consideration of competing interests of various family members and beneficiaries of the estate or trust. The client, of course, is the executor or trustee and the adviser’s duty is to advise that client and to look after that client’s best interests. The executor or trustee, however, will often have competing interests and obligations to various family members and beneficiaries. Providing the executor or trustee with the best advice to deal with those competing interests and obligations necessarily involves providing advice which may or may not be desired advice from the beneficiary’s perspective. This will often, in turn, lead to dispute and conflict. This article identifies where those areas of dispute and conflict are likely to arise and how the adviser may best manage such issues for the benefit of the client.

  • The expanding offshore client

    shopping_cart Add to cart 01 Sep 2017

    Australia’s tax system contains complex rules for Australian entities that wish to expand offshore. The rules can be a minefield and often present difficulties for tax advisers, particularly where they involve applying Australian tax concepts in foreign jurisdictions. This article is intended to provide an overview of the different rules that can apply to Australian entities expanding offshore. While the focus of the article is on offshore investments via a corporate entity, specific issues regarding investments through non-resident trusts are also discussed. The article opens with discussion of basic concepts, including residency and types of entity. The article then discusses in detail what is involved in expanding offshore through a corporate entity, including discussion of the CFC rules. The article concludes with a briefer examination of expansion offshore through a trust.

  • Judged by your deeds

    shopping_cart Add to cart 01 Sep 2017

    The central document which constitutes a trust is the trust deed. This article considers the trust deed, the essential machinery that needs to be considered by advisers in addressing commercial and tax law issues associated with trust structures. The article reviews some challenging but relatively typical issues that the author has addressed in advising on trust structures, including recent developments. The article begins with a discussion of trust law issues, including the power of amendment, trustee powers, trustee indemnity, and the rule against perpetuities. The article then considers essential and desirable provisions in the discretionary trust, including provisions for income and capital distributions and distributions of unrealised gains. Typical provisions in a unit trust deed are then considered. Governance issues for discretionary trusts are discussed. Capital distributions and unit redemptions from unit trusts are considered. The article concludes with discussion of some significant distribution issues.

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