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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.
From May 2019, it is available in an all-new digital format, with new tools and features to boost your productivity.
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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:
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Large business and international: part 2
shopping_cart Add to cart 01 Oct 2021In last month’s journal, part 1 of the Case for Change chapter on large business and international addressed the corporate tax
system’s current complexities and shortcomings. This month, part 2 looks at particular sets of rules within the corporate tax system — some quite considerable in size and scope — and challenges the need for the level of complexity and reach, and in some cases, the need for some of these rules at all.
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Successful Succession: Trust a little bit of uncertainty
shopping_cart Add to cart 01 Oct 2021A recent Victorian case supports the proposition that an express trust can be properly constituted even where the named trustee does not then exist.
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Associate Tax Counsel’s Report: Electrifying the tax engine
file_download Free to download 01 Oct 2021With Australia starting to take more serious steps towards the adoption of electric vehicles, now is the time to consider the role of tax in their uptake.
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Member Profile: John Elliott
shopping_cart Add to cart 01 Oct 2021This month’s column features John Elliott, CTA, from Strategic Edge Business Services, Queensland.
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A Matter of Trusts: Appointors: the problem of incapacity
shopping_cart Add to cart 01 Oct 2021This article aims to clarify some of the uncertainties and difficulties that arise on the appointor or guardian of a discretionary trust
losing their decision-making capacity.
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Superannuation: SMSFs: pros and cons of adding a member
shopping_cart Add to cart 01 Oct 2021Before adding a member to an SMSF, you should ensure that control and management of the fund is appropriately maintained by those best suited to this role.
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Tomorrow’s tax practice: part 2
shopping_cart Add to cart 01 Oct 2021The tax practice is now being influenced by constantly developing artificial intelligence. Like many other professions, technology will influence and change how the industry works. However, despite what many think, it isn’t something us humans haven’t dealt with before.
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Tax News – at a glance: September – what happened in tax?
shopping_cart Add to cart 01 Oct 2021The following points highlight important federal tax developments that occurred during September 2021.
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CEO’s Report: Start here, start now
file_download Free to download 01 Oct 2021CEO Giles Hurst shares the importance of taking the time to regroup and move ahead with purpose.
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President’s Report: A welcome chance to reconnect
file_download Free to download 01 Oct 2021Seeing out a second disrupted year, and enjoying being together with our members.
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Introducing a patent box in Australia
shopping_cart Add to cart 01 Oct 2021A “patent box” is a generic term for regimes that apply a concessional tax rate to profits derived from eligible intellectual property. Currently, over 20 jurisdictions have patent boxes or other similar concessional tax regimes. This article explores the proposed introduction of a patent box in Australia, including how such a tax regime will likely interact with the existing research and development tax incentive, the OECD action plan on base erosion and profit shifting, and the recent release of TR 2021/D4 in relation to royalties and the character of receipts in respect of software.
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Alternative Assets Insights: Corporate collective investment vehicles
shopping_cart Add to cart 01 Oct 2021The release of exposure draft legislation represents a leap forward for the CCIV regime towards a promised start of 1 July 2022.
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Higher Education: The direct benefit of a supportive employer
shopping_cart Add to cart 01 Oct 2021The dux of CTA 1 Foundations for Study Period 1 2021 shares how study has deepened his knowledge on calculating and including
tax offsets.
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Tax tips: Presumption of advancement?
shopping_cart Add to cart 01 Oct 2021A recent Full Federal Court decision in a taxation appeal considered issues relating to the presumption of advancement in the context of the purchase of a matrimonial home.