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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.

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This comprehensive publication features articles with a strong, practical approach to the latest tax issues and professional development.

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Articles from the current issue:

  • ATO perspective on large super funds

    shopping_cart Add to cart 01 Oct 2019

    With the ever-expanding level of investment and subsequent oversight by regulators, we recognise that large superannuation funds operate in a complex and challenging environment as they seek to act in the best interests of members and meet their tax, reporting and other regulatory obligations. Through our engagement with large superannuation funds, we have seen the different ways funds are responding to these challenges and how they are continually evolving in the way they do business and interact with their members and regulators, including the ATO. In response, our responsibilities and services have also expanded to support funds and their advisers in meeting their tax and reporting obligations and in undertaking assurance activities that build community and government confidence in the sector. This article provides valuable insights from our engagement with large superannuation funds over the last 12 months and notes key areas of future focus.

  • The black economy measures: How they affect you and your clients

    shopping_cart Add to cart 01 Oct 2019

    While the ATO’s tax gap project commenced in 2015, its influence on the Commissioner of Taxation’s strategic direction and its potential to impact on every business and their advisers is only now emerging. This was inevitable, given the mutual impact of tax gap reporting on the Black Economy Taskforce (BET). The BET was established in late 2016, reported to the federal government during October 2017, and since then the government and its agencies have been busy adopting most of its 80 recommendations. Taxpayers and advisers are coming to terms with the impact of “separate” significant new legislative and administrative reforms, including digital business initiatives like single touch payroll and e-invoicing, new withholding and reporting requirements, non-compliant payments, and the Commissioner’s greater collection and enforcement powers, all of which are BET outcomes to some degree. As strategies to close tax gaps are emerging, it is timely to consider the BET’s influence in reforms, especially to plan for what is to come.

  • Are all dwellings “substantial and permanent structures”?

    shopping_cart Add to cart 01 Oct 2019

    Some interesting changes are about to apply to a broad range of individual, family trust and self-managed superannuation fund taxpayers when dealing with holding costs for residential property investments. New measures have been introduced which effectively deem land to be vacant until the land contains a substantial and permanent structure which is available for use. When these measures apply, holding costs will generally form part of the cost base of the property and cease to be deductible expenditure. There are exemptions for property used in business and for listed and corporate taxpayers. As the measures are slated to apply from 1 July 2019, taxpayers would be well served in familiarising themselves with these proposals.This article provides several examples to explain how the measures will apply. There are also minor twists to the examples to highlight some interesting issues for consideration.

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