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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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Tax Tips: CGT: first incomeproducing use of main residence
shopping_cart Add to cart 01 May 2021The CGT main residence exemption provision that applies where a main residence is first used to produce income raises a number
of issues.
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Estate planning and superannuation: current issues
shopping_cart Add to cart 01 May 2021This article discusses the following: when to use reversionary pensions, and when not to; alternatives for when binding death benefit nominations are not the answer; how to correctly pass control of self-managed superannuation funds on death or incapacity — and how not to; and the importance of knowing your trust deeds.
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CEO’s Report: Make your voice heard as a member
file_download Free to download 01 May 2021As a member with us, your thoughts, ideas and feedback are vital to who we are.
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Alternative Assets Insights: NSW build-to-rent land tax and stamp duty reforms
shopping_cart Add to cart 01 May 2021Recent land tax and duty reforms in NSW will remove some of the tax barriers to institutional investment in the build-to-rent market.
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Contributions: the latest and greatest
shopping_cart Add to cart 01 May 2021With the substantial taxation concessions provided by superannuation, Australian taxpayers are highly incentivised to build up assets within this structure. However, there are a plethora of contribution rules and contribution caps that we need to be aware of. With the contribution limits being indexed in the 2021-22 financial year, and many superannuation benefits being impacted by COVID-19 valuations at 30 June 2020, it is important that we are aware of the contribution strategies to be implemented prior to 30 June 2021 and into the new financial year to ensure that clients’ positions are optimised.
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Mid Market Focus: Division 83A: employee share schemes
shopping_cart Add to cart 01 May 2021A review of a couple of key areas of Div 83A ITAA 97, if incorrectly judged, may cause an unexpected tax liability.
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Associate Tax Counsel’s Report: My experience at The Tax Institute
shopping_cart Add to cart 01 May 2021This month, get to know our resident Associate Tax Counsel, Michelle Ma, and why she loves working at The Tax Institute.
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Pensions, SMSFs and the transfer balance cap
shopping_cart Add to cart 01 May 2021This article explores the implications of the indexation of the general transfer balance cap on 1 July 2021 for members commencing or receiving a retirement phase income stream from their self-managed superannuation fund. In particular, it analyses how the indexation of the general transfer balance cap impacts the calculation of a member’s personal transfer balance cap, as well as strategies to maximise the amount that can be transferred to tax-effective retirement phase income streams.
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Higher Education: Discovering a renewed enjoyment for learning
shopping_cart Add to cart 01 May 2021The Dux of Corporate Tax for 2020 study period 2 discusses his strategies for successful study.
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Superannuation: SMSFs – can all income be NALI?
shopping_cart Add to cart 01 May 2021Broadly, SMSF trustees may assume that, in any related party dealing, NALI will apply unless they can prove otherwise.
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President’s Report: The home of leading tax knowledge
file_download Free to download 01 May 2021President Peter Godber writes about our vital role in empowering young practitioners with tax knowledge.
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Tax News – at a glance: April – what happened in tax?
shopping_cart Add to cart 01 May 2021The following points highlight important federal tax developments that occurred during April 2021.
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A Matter of Trusts: When a declaration of trust is dutiable: part 2
shopping_cart Add to cart 01 May 2021In this two-part article, we explore two recent cases that provide guidance on when a declaration of trust will be a dutiable transaction.
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Member Profile: Lauren Jones
shopping_cart Add to cart 01 May 2021This month’s column features Lauren Jones, CTA, from Deloitte, Western Australia.