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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:

  • Separate SMSFs for collectables

    shopping_cart Add to cart 01 Apr 2019

    As part of the superannuation reforms which came into effect on 1 July 2017, self-managed superannuation funds (SMSFs) with at least one member in receipt of a retirement phase income stream, with a total superannuation balance over $1.6m, are no longer able to use the segregated method to calculate exempt current pension income (ECPI). One strategy which emerged to counter this restriction involved achieving a “quasi segregation” via separate SMSFs. The Australian Taxation Offi ce (ATO) has expressed the view that this will only be acceptable in limited circumstances and where the aim is not to manipulate taxation outcomes. This article examines the holding of “collectables” by an SMSF as a circumstance where a separate SMSF might be strategically useful as well as acceptable from an ATO point of view.

  • Lending greater certainty to uncertain tax treatments

    shopping_cart Add to cart 01 Apr 2019

    From income years commencing 1 January 2019, reporting entities will be required to recognise or account for uncertain tax positions or treatments in their financial statements. This will be a much more involved process than determining whether a position is reasonably arguable. In this article, the author will seek to propose a framework to apply the new rules. The author will also propose a systematic approach to quantify the degree of uncertainty in a tax position. The purpose is to lend greater certainty to uncertain tax positions.

  • The ATO’s director penalty notice powers

    shopping_cart Add to cart 01 Apr 2019

    The ATO’s enhanced debt collection powers against directors and other third parties seem to be continually expanding, but the fundamental touchpoint remains the director penalty notification mechanism, which has developed a very substantial body of law. Government announcements that want to press errant directors to pay a widening field of withheld amounts seem to be happening on a regular basis. When coupled with the parliamentary inertia that happens with minority governments, the passing of such proposed legislation with amendments is both intermittent and usually unannounced. This process seems to lead to a state of confusion and an inability to properly interpret the DPN rules. In this article, the authors review the DPN rules and consider imminent legislative changes. They also look at how individuals other than directors might become liable under the DPN rules, and the ATO’s take on the liability that applies to new directors.

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