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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:

  • Does the ATO think your client is too risky?

    shopping_cart Add to cart 01 Dec 2016

    In 2013, the Inspector-General of Taxation recommended that guidelines should address “the governance, inputs and transparencies of the ATO’s risk assessment process as well as related communication with taxpayers and the proportionality of resulting ATO compliance action to detected risks”. The ATO has been taking a fresh look at its compliance approaches through its “reinvention program”. The ATO’s reinvention has refocused its taxpayer segment from small-to-medium enterprises to private groups. This signals a number of significant shifts which allow the ATO to appreciate the structures and legal frameworks that are used by private groups, to recognise that private groups have different governance and reporting requirements, and to more effectively tailor its approaches based on choices, behaviours, circumstances and levels of certainty in recognising the needs of private groups. This article addresses risk and compliance issues for privately owned and wealthy groups, and examines how attitudes within the ATO, the tax profession and taxpayers generally are changing.

  • Lost trust deeds

    shopping_cart Add to cart 01 Dec 2016

    The ongoing maintenance of any trust structure is critical for all advisers working in the area. In particular, the starting point for all trust-related matters is ensuring trustees understand the exact terms and rules of a trust. However, when a trust’s rules are uncertain due to the loss of the original deed, there is a threshold issue of a likely breach of the trustee’s duty to ascertain the terms of the trust. This can have serious implications for the beneficiaries, as well as impact the trustee’s future ability to administer the trust from a tax perspective. This article explores a number of pathways and issues that trustees and advisers should consider when a trust deed has been lost or misplaced. This article also provides a summary of the key advantages and disadvantages for each of the main pathways explored.

  • Trust beneficiaries and exemptions from CGT: Reflections on the Oswal litigation

    shopping_cart Add to cart 01 Dec 2016

    A recent high-profile case litigated in the Federal Court promised to provide much needed judicial guidance on the availability of capital gains tax relief to temporary and foreign resident beneficiaries of Australian resident trusts. Additionally, it was expected that the scope of the role of s 115-215 of the Income Tax Assessment Act 1997 when assessing trust beneficiaries would be clarified by the decision. Following settlement of the dispute, these issues now must await fresh litigation. Perhaps this is to be expected, given the dismal state of the broader taxation legislation that applies to trusts. The plethora of rule changes over the last 20 years, accompanied by ambivalent text in explanatory memoranda, have left the area ripe for reform. This article explores the trust tax issues at stake in the Oswal case and the submissions put by the parties to the court, as well as the policy issues surrounding the availability of the CGT jurisdictional exemptions more generally.

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