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Taxation in Australia

Written by practitioners for practitioners

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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:

  • 2018: The biggest year in estate planning in a generation

    shopping_cart Add to cart 01 Dec 2018

    In light of ongoing changes to the taxation regime and the expanding wealth of Australia’s ageing population, there has for many years been a growing need for estate planning to utilise appropriate structuring. Estate planning related areas have largely been outliers from radical simultaneous rule overhauls — indeed, the framework of the specifi c relevant laws have stayed largely unchanged for over 30 years. However, 2018 will likely be seen as an exception to this position, at least in recent years. Indeed, arguably, 2018 has seen more changes in key estate planning areas in a single year than each of the previous 30 years combined. With the post-baby boomer intergenerational wealth transfer wave gathering pace, it is argued that the 2018 changes mean that it is critical for tax and estate planning advisers to fully understand the impact of the changes and invest to monitor their ongoing impact.

  • Aussiegolfa and Hart – Important guidance for SMSFs

    shopping_cart Add to cart 01 Dec 2018

    Two recent decisions provide much needed guidance in respect of self-managed superannuation funds. In Aussiegolfa, the Full Court applied the general law conception of a trust and determined that a sub-fund was a distinct trust, with the result that the in-house asset test was breached, notwithstanding an express provision in the constitution to the contrary. Further, their Honours held that the sole purpose test could be met if a related party has the use of the SMSF’s asset, where market rent is paid. In Hart, the Administrative Appeals Tribunal dealt with a potential consequence of failing to meet those fundamental tests, namely, the disqualification of a trustee (or its directors), and serves as an important reminder of the wider implications that disqualification may cause.

  • Tax treaties: How to read them

    shopping_cart Add to cart 01 Dec 2018

    The OECD commentaries are pivotal to understanding the web of double tax agreements. In particular, the Vienna Convention on the Law of Treaties, to which Australia is a party, is critical to understanding how treaties are interpreted. The place to start is Australian domestic law. For example, evidence of a later agreement about a treaty’s meaning may work in some countries without a written constitution, but runs up against Australia’s strict separation of government powers. The purpose of this article is to unpack the following questions: whether there is a particular approach to the language; whether there is an “international fiscal language”; whether it is legitimate to drive towards common approaches in the application of the DTA, at least between contracting states; whether in doing so, it is legitimate to look at practices and case law of other states; and whether this flows from the primary objective, of a DTA, to protect against double taxation.

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