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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:

  • Reminiscences in a post-truth world

    shopping_cart Add to cart 01 Nov 2017

    At the 2017 National GST Intensive in Melbourne, in September, long-time Institute member and supporter, Tony Long, delivered an elegant, yet wryly amusing, after-dinner address reflecting on a life of service to the A TO. In particular, as a founding member of the GST financial supply team, Tony shares numerous anecdotes that are, in a departure from the usual technical focus, most worthy of sharing with the membership. Resonating most loudly with the audience on the night, Tony’s analysis of the parallels drawn by the ABC comedy series Utopia is both amusing and scarily accurate! While the views expressed are those of the author and not the Institute, his speech is commendable, as something a little different and both an enjoyable and enlightening read. Matthew Pawson, President of The Tax Institute

  • Tax governance and justified trust

    shopping_cart Add to cart 01 Nov 2017

    The ATO’s “justified trust” appr oach involves the A TO obtaining assurance that the corr ect tax is being paid by large taxpayers. The approach is being implemented through a number of different programs, such as the “key taxpayer engagement” approach and the Top 1,000 Tax Performance Program. A key part of the justified trust appr oach is the A TO obtaining an understanding of a taxpayer’ s gover nance and tax risk management framework in practice. This article will pr ovide: an explanation by the ATO of the justified trust approach and how it is being put into action across the different programs; an explanation from the ATO of how the ATO governance framework is practically used within reviews; and practical experiences from advisers and corporates about how large business can implement the governance principles in practice.

  • Property developments: Finding the sweet spot

    shopping_cart Add to cart 01 Nov 2017

    Structuring property developments is a complex task at the best of times. It is infinitely more difficult where self-managed superannuation funds (SMSFs) are involved. Self-managed superannuation funds can undertake property developments by themselves, in partnership or indirectly through entities but are governed by a strict compliance framework in the Superannuation Industry (Supervision) Act 1993 (SISA) that is often difficult to satisfy. For advisers, failure to comply with the relevant compliance requirements now result in automatic administrative penalties of up to $10,800 per trustee. It is therefore critical that advisers have a detailed understanding of the structuring, tax and superannuation compliance issues when advising their SMSFs. The purpose of this article is to set out the superannuation compliance issues and SISA considerations that must be addressed where an SMSF is to be involved in a property development.

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