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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, 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:

  • The duty of trustees to invest

    shopping_cart Add to cart 01 Jun 2017

    In recent times, there has been an explosion in testamentary trusts. Due to the significant income tax and capital gains tax advantages, it is common for a will to create trusts over property on death, rather than having a disposition to the beneficiaries. At the heart of trusts is the duty of trustees to invest. Trustees are armed with power and may invest at their discretion but must act in the best interests of their beneficiaries. They must act impartially and exercise the care, diligence and skill that a prudent person would exercise when investing for others. Trustees must also take into account the factors set out in the Trustee Act while acting. As such, the obligation on trustees to invest is one of the most difficult tasks for trustees to perform. This article sets out the basic components of the duty of trustees to invest.

  • Recent state taxes changes affecting foreign investors in land

    shopping_cart Add to cart 01 Jun 2017

    The increases across Australian states in stamp duty and land tax have meant that foreign purchasers of land will now be subject to a surcharge. The changes make it more complex for foreign investors but are intended to improve housing affordability for Australians. The measures were kick-started by the Victorian Government, based on recent data findings suggesting that between 10 and 20% of new properties are bought by foreign buyers, putting pressure on supply and keeping many Victorian families out of the market. In subsequent years, other jurisdictions have also followed suit to impose a surcharge on foreign purchasers. It is important to note that the rules in each state vary and investors will need to be aware of these differences when responding to the changes. This article provides an overview of the changes in each jurisdiction and addresses the different rates, rules, commencement dates and definitions of who is “foreign” and what land is affected.

  • Hypothesising the future after Chevron

    shopping_cart Add to cart 01 Jun 2017

    This article summarises the much-anticipated judgment of Chevron Australia Holdings Pty Ltd v FCT. In a landmark win for the ATO, the Full Federal Court unanimously dismissed Chevron’s appeal, making it one of Australia’s largest tax cases, with global implications for large companies and multinationals. With a tax bill totalling $340m, a special leave application has been filed by Chevron. This case provides the foundation for multinational entities to examine their own internal financing arrangements. However, with the changes to Australia’s transfer pricing rules in 2013, significant changes have been enacted to the way in which the transfer pricing regime is invoked and the operation of the arm’s length principle. The utility of Chevron must be considered in light of these legislative changes.

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