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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:

  • Unravelling trusts: splitting, cloning and umbrella trusts

    shopping_cart Add to cart 01 Jul 2017

    The need for effective structuring of business and personal assets has been brought into sharp focus for high net worth individuals and business over recent years. The benefits of family trusts are generally still sufficient to make them the preferred structure for asset protection, tax planning and succession purposes. However, the capital gains tax and commercial issues raised in the context of umbrella trusts, trust cloning and trust splitting are significant, and care should be taken when restructuring and establishing discretionary trusts. The author argues that, in this regard, the optimal approach is to methodically follow a tailored checklist. This article provides a starting point for the development of such a list.

  • A refresher on retrospectivity

    shopping_cart Add to cart 01 Jul 2017

    The high profile case of Chevron has received a barrage of media attention in recent times. As one of the biggest tax cases in Australia, it also highlights the difficulty and uncertainty in applying the concept of retrospectivity — an often controversial and complex concept that continues to be raised in legal arguments and policy debates concerning taxation. Chevron unsuccessfully argued that the retrospective effect of Subdiv 815-A of the Income Tax Assessment Act 1997 (Cth) rendered it an arbitrary and incontestable tax which was beyond the legislative power of the Commonwealth. The Chevron case serves as a timely opportunity for practitioners to revisit the meaning of retrospectivity and to consider the way in which taxpayers and the ATO can make use of it.

  • Multinationals targeted down under

    shopping_cart Add to cart 01 Jul 2017

    Australia enacted its multinational anti-avoidance law (MAAL) in December 2015 to prevent large multinationals using contrived selling arrangements implemented in order to avoid attributing business profits to Australia. Heavily influenced by Australia’s MAAL, the New Zealand Government released its own discussion document in March 2017 proposing a permanent establishment avoidance rule (PEAR) targeting multinationals with more than €750m annual consolidated global turnover. It is unsurprising that NZ is likely to be the first country to follow Australia by introducing its own version of the MAAL. Tax policymakers of both countries experience the same challenges in relation to the digital economy, resulting from the fact that Australia and NZ are typically viewed as end-user market jurisdictions by multinational enterprises. This article provides a comprehensive comparison of the MAAL and the PEAR, including a summary of the key requirements and the main consequences of both measures.

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