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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:

  • Unincorporated associations: Legal and tax consequences

    shopping_cart Add to cart 01 Mar 2019

    Unincorporated associations are often viewed as the simplest form that a not-for-profi t (NFP) organisation can take. It is estimated that the majority of NFP organisations in Australia (approximately 440,000 of 600,000 organisations) are unincorporated associations. It is essential that directors of unincorporated associations understand how the income tax and GST regimes apply to their organisations.

    This article poses the following questions: What is an unincorporated association? Is it a legal entity, akin to a corporation, or something different? What are the legal and tax consequences of being a member of an unincorporated association? The answers to these questions are important to determine the legal liability and responsibilities of directors and members of unincorporated associations, as well as their liability to income tax and GST.

  • Small business restructure roll-over: Planning issues

    shopping_cart Add to cart 01 Mar 2019

    Rather than considering the substantive law in this area, this article refl ects on the emerging practices and the signifi cant planning issues that arise when using the small business restructure roll-over in relation to business and property restructures. The article also considers the issues that typically arise in these kinds of restructures, such as the need to consider other possible tax relief. Some clients may qualify for both the small business CGT concessions and the small business restructure roll-over on a given set of facts. Which is preferable? The case studies bring these issues to life and also highlight some of the stamp duty issues that invariably arise when restructuring in this area. The article draws on the authors’ recent experience in advising on, and assisting clients to implement, restructures under the small business restructure roll-over. The key message is to embrace the concession for all of the opportunities it presents, but do so with a high degree of care.

  • The truth about the practical tax rate for families

    shopping_cart Add to cart 01 Mar 2019

    Many Australians believe that an increase in income leads to a positive increase in cash flow that equates to the full amount minus the excessive income tax and Medicare levy. However, this article seeks to unearth the truth about the practical tax rate for families. The article demonstrates that extra income can, in some cases, contribute very little (and sometimes even negative cash flow) to Australian families. The author is of the view that, although people are knowledgeable about their income tax rate, they are ill-informed about the full impact of an income change on their allowances, subsidies and discounts that frequently exceed the tax impact. The author has supported his claims with examples, and concludes that the Australian Government, despite its good intentions to help, generates a complex multi-layered methodology with inconsistencies, absurdity and even clear unfairness.

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