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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:

  • Large business and international: part 2

    shopping_cart Add to cart 01 Oct 2021

    In 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.

  • Tomorrow’s tax practice: part 2

    shopping_cart Add to cart 01 Oct 2021

    The 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.

  • Introducing a patent box in Australia

    shopping_cart Add to cart 01 Oct 2021

    A “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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