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Written by practitioners for practitioners Taxation in Australia® is continually ranked as Australia's leading tax journal. Access the latest issue of Taxation in Australia in print, on your iPad or Android tablet, or online with our new digital edition.

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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, and now as an app on the Apple iPad and on Android tablets. 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:

  • Primary production exemption for land tax

    shopping_cart Add to cart 01 Mar 2017

    Section 10AA of the Land Tax Management Act 1956 (NSW) provides an exemption where the dominant use of land is for primary production purposes. In recent years, a practice has developed of property developers buying rural land from farmers and obtaining rezoning to allow subdivision for residential, commercial and industrial use. While engaging in this process, the property developer runs some farm animals and seeks an annual land tax exemption. The debate for years has been whether the process of comparison directed by s 10AA entails setting the current physical uses on the land against one another or whether the comparison includes also considering the acts of the property developer off the land, such as the stages in the land development process.

  • Negative gearing: separating fact from fiction

    shopping_cart Add to cart 01 Mar 2017

    Negative gearing is commonly understood among the wider public to mean a concession in the tax law that allows a taxpayer to deduct a loss made on a geared residential rental property against other income, thereby reducing the taxpayer’s tax exposure. However, as practitioners, we know that this understanding is misconceived. It also misses the broader policy context within which negative gearing exists. The poor quality of the discourse on negative gearing in the lead up to last year’s election was disappointing. It was apparent that it had been an unexamined subject for so long that myths had solidified into truths in the minds of both defenders and detractors. While the re-election of the government means there will be no changes to negative gearing for now, it is clear that the subject is not going to go away. This article examines the various claims made about one of the most controversial tax policies in Australia’s history, and in doing so, reveals an opportunity for a value-added client service.

  • Early stage innovation companies – A deeper dive

    shopping_cart Add to cart 01 Mar 2017

    As part of the National Innovation and Science Agenda, the government has been working to encourage innovation by ensuring that tax incentives are available for early stage investors in qualifying “early stage innovation companies” (ESICs) — typically, start-up companies with high growth potential. In May 2016, the Tax Laws Amendment (Tax Incentives for Innovation) Bill 2016 was passed to incentivise investors to direct funds towards ESICs through the provision of tax concessions, provided the ESIC satisfies both the “early stage” limb and the “innovation” limb — the latter of which can be satisfied by passing the “principles-based test” or the “100 points test”. This article examines the new legislation and concludes that, despite the ambiguity surrounding the principles-based test and the lack of available guidance regarding the incentives generally, the ESIC tax concessions are a welcome initiative by the government and the uncertainty regarding these provisions can be resolved through further ATO guidance.

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