Your shopping cart is empty
Search Journal Articles
Written by practitioners for practitioners Taxation in Australia is continually ranked as Australia's leading tax journal.
Published 11 times per year, the 'blue journal', as it is affectionately known, is available exclusively to members.
From May 2019, it is available in an all-new digital format, with new tools and features to boost your productivity.
Important: You may need to download software to view the digital edition. Read more in our FAQs or watch the video below.
This comprehensive publication features articles with a strong, practical approach to the latest tax issues and professional development.
Access the latest issue in an all-new digital format by clicking the button below. You will need your website log in details to access.
.
Articles from the current issue:
-
Tax tips: Proving your case
shopping_cart Add to cart 01 Dec 2020A recent AAT decision illustrates the difficulties that can be encountered where a taxpayer seeks to challenge an assessment and relevant evidence is lacking.
-
Mid market focus: Corporate tax residency in a global context
shopping_cart Add to cart 01 Dec 2020With the recent announcement on the changes to corporate tax residency, it may be the start of the long road of tax reform.
-
Superannuation: How administrative penalties are applied to SMSFs
shopping_cart Add to cart 01 Dec 2020Self-managed superannuation fund trustees must play by the rules or suffer the consequences. Trustees should obtain advice
before implementing any strategy, embarking on any significant transaction, or where there is any doubt.
-
A matter of trusts: Changes to the taxation of testamentary trusts
shopping_cart Add to cart 01 Dec 2020Legislation passed on 17 June 2020 has amended the ITAA36 to change the taxation treatment of distributions of income from
testamentary trusts to minors.
-
Section 353 notices: Powers to obtain information
shopping_cart Add to cart 01 Dec 2020A recent decision of the Queensland Court of Appeal canvasses the use of information obtained during a compulsory interview under provisions such as s 353-10, Sch 1 TAA53 or former s 264 ITAA36. The Full Court found that relying on the transcript to formulate charges abrogates the common law fundamental right to a fair criminal trial.
-
President's report: Closing on one of the most challenging years
file_download Free to download 01 Dec 2020While challenging, 2020 will not hold us back as an organisation and a community.
-
CEO's report: Revitalisation and rebirth: Looking ahead
file_download Free to download 01 Dec 2020Leading the way on change in our tax system and embracing the digital future at the Institute.
-
Tax counsel's report: A year no one will forget …
file_download Free to download 01 Dec 2020As we move towards 2021, it is a good time to reflect on the positives from 2020 and to refocus our attention on the future.
-
Alternative assets insights: Aggregated turnover threshold
shopping_cart Add to cart 01 Dec 2020How an entity’s aggregated turnover is calculated is critical when determining whether it can access the recently enacted temporary loss carry-back and super-charged instant asset write-off measures.
-
Tax effects of COVID-19 cash flow boosts
shopping_cart Add to cart 01 Dec 2020The cash flow boosts should be brought to account as at the dates credited by the Australian Taxation Office. They are tax-free to their direct recipient, but taxable to shareholders when distributed by a company. However, the cash flow boosts are usually tax-free when distributed by a trust or partnership. Although trusts and partnerships can usually distribute the cash flow boosts tax-free, they should be credited to a cash flow boost reserve and not distributed.
-
Death duties again? Really?
shopping_cart Add to cart 01 Dec 2020There has been an increasing level of discussion about the feasibility of reintroducing death duties or similar taxes in Australia as a way of bolstering government revenue and addressing growing income and wealth inequality.
-
Individual residency: The cases just keep coming!
shopping_cart Add to cart 01 Dec 2020The recent decision of the Full Federal Court in Pike sheds some light on important residency issues — what is residence on ordinary concepts, what counts when determining where a habitual abode is, and what are closer personal and economic relations?
-
Tax News – at a glance: November – What happened in tax?
shopping_cart Add to cart 01 Dec 2020The following points highlight important federal tax developments that occurred during November 2020.
-
When international tax meets the family trust
shopping_cart Add to cart 01 Dec 2020Dealing with the Australian taxation of offshore trusts is very difficult. The scope of the application of the law is highly uncertain and not well known. This is because the tax law uses core definitions that are not exact equivalents of trust law terms. In addition, foreign law uses terms that are not equivalent to Australian trust law usages. The result of this, combined with the statutory complexity, is that it becomes much easier than usual to make an incorrect analysis of tax consequences by relying on an incorrect understanding of a term. This article looks at the issues that arise with basic terms and core starting points in offshore trust taxation.