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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:

  • No restrictions to negative gearing? Think again!

    shopping_cart Add to cart 01 Aug 2019

    Significant changes to negative gearing are on the horizon for individual, family trust and self-managed superannuation fund taxpayers. Adverse tax consequences during construction phase involving involuntary destruction, significant damage and otherwise legitimately vacant rental properties are raised for consideration. The article discusses new concepts proposed to apply from 1 July 2019, including an unexpected and expanded meaning given to “vacant land” and “substantial permanent structure”. There are practical examples of how the proposed measures apply in the simple case of a residential property investor building on vacant land, and an individual or family trust taxpayer purchasing a basic house and land package for rental purposes. There is an exemption for assets used in business, and the not-so-transitional application dates are also looked at. This is an important legislative proposal that all advisers of residential property investors need to be aware of.

  • The onus of proof following the Cassaniti decision

    shopping_cart Add to cart 01 Aug 2019

    The Full Federal Court decision of Steward J (Greenwood J agreeing and Logan J concurring with additional reasons) in FCT v Cassaniti notably clarifies the law in relation to what is necessary for a taxpayer to discharge their burden of proof on review in a  tribunal or court. The practical effect of this clarification may be that taxpayers are more likely to succeed in meeting their burden of proof on review. For corporations, both large and small, individuals and small-to-medium enterprises, the commentary in the case provides an effective roadmap to assist them in discharging the burden of proof.

  • Tax tips: Tax indemnities

    shopping_cart Add to cart 01 Aug 2019

    A recent decision of the England and Wales Court of Appeal considered how tax indemnities and warranties contained in a contract for the purchase of shares were to be construed and applied.

  • Elections: Outlays by candidates, and gifts and donations for candidates

    shopping_cart Add to cart 01 Aug 2019

    Many practitioners are about to wrestle, perhaps for the first time, with the deductibility of outlays incurred in relation to elections, whether as gifts or donations for candidates, whether by candidates themselves and whether in relation to federal, state or municipal elections. In the first part of the article, the author examines the tax treatment of donations or gifts made for, by or on behalf of candidates in the May 2019 federal election. The relevant tax provisions were last amended in 2010. In the second part of the article, the author considers the deductibility of outlays made by candidates themselves and the consequences of a recoupment. The article does not consider outlays in relation to elections conducted for internal positions within political parties  or for elections conducted by trade unions or similar bodies.

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