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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:

  • Section 353 notices: Powers to obtain information

    shopping_cart Add to cart 01 Dec 2020

    A recent decision of the Queensland Court of Appeal canvasses the use of information obtained during a compulsory interview under provisions such as s 353-10, Sch 1 TAA53 or former s 264 ITAA36. The Full Court found that relying on the transcript to formulate charges abrogates the common law fundamental right to a fair criminal trial.

  • Tax effects of COVID-19 cash flow boosts

    shopping_cart Add to cart 01 Dec 2020

    The cash flow boosts should be brought to account as at the dates credited by the Australian Taxation Office. They are tax-free to their direct recipient, but taxable to shareholders when distributed by a company. However, the cash flow boosts are usually tax-free when distributed by a trust or partnership. Although trusts and partnerships can usually distribute the cash flow boosts tax-free, they should be credited to a cash flow boost reserve and not distributed.

  • Death duties again? Really?

    shopping_cart Add to cart 01 Dec 2020

    There has been an increasing level of discussion about the feasibility of reintroducing death duties or similar taxes in Australia as a way of bolstering government revenue and addressing growing income and wealth inequality.

  • When international tax meets the family trust

    shopping_cart Add to cart 01 Dec 2020

    Dealing with the Australian taxation of offshore trusts is very difficult. The scope of the application of the law is highly uncertain and not well known. This is because the tax law uses core definitions that are not exact equivalents of trust law terms. In addition, foreign law uses terms that are not equivalent to Australian trust law usages. The result of this, combined with the statutory complexity, is that it becomes much easier than usual to make an incorrect analysis of tax consequences by relying on an incorrect understanding of a term. This article looks at the issues that arise with basic terms and core starting points in offshore trust taxation.

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