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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:

  • The Harman undertaking and tax litigation

    shopping_cart Add to cart 01 Oct 2017

    The Harman undertaking is an implied undertaking to the court, in litigation, that documents obtained as a result of the compulsory processes of the court will be used only for the purposes for which they were disclosed and will not be used for a collateral or ulterior purpose. It applies in tax litigation as in other litigation, but due regard is had to the fact that tax recovery proceedings and tax appeals, although often conducted in different forums, are nevertheless related proceedings. This article explains the scope and operation of the undertaking, and how it applies in tax litigation in particular. Examples of recent applications in tax cases are provided. Key considerations are discussed, including the “special circumstances” test, what constitutes an
    “ulterior purpose” and the implications of breach. The authors emphasise that tax practitioners should be aware of the undertaking, as a breach may constitute a contempt of court.

  • Minimising a trustee’s personal exposure to failed trust investments

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    The duty of a trustee to invest is a broad duty which requires the trustee to exercise a level of care, diligence and skill not just when deciding to make such an investment, but also when monitoring and managing that investment for the life of the investment. It is a duty which has the potential, where a trustee makes a poor investment, to expose not just the trustee to a suit from the beneficiaries, but also a tax adviser to a suit or cross-claim from his or her own client (the settlor of the trust) and possibly the beneficiaries. There are, however, means of minimising the risks associated with a trustee’s duty to invest, both from the perspective of a trustee and the settlor’s tax adviser. This article examines the foundation of a trustee’s duty of care in equity, and then outlines suitable risk minimisation strategies.

  • Income from property, partnerships and planning

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    Companies and trusts are common vehicles used to carry on business in Australia, and the clarity of taxation law for these structures provides certainty to business operators. However, the ambiguity and uncertainty surrounding the taxation of partnerships can mean that operating a business as a partnership is problematic. The conflicting case law and ATO commentary on income from personal exertion, personal services income and income from property of the partnership can lead to issues when structuring businesses in partnerships. This article discusses the recent legal history surrounding these ambiguities and what considerations should be kept in mind when operating businesses through partnerships. The article examines income from personal exertion and income from property, personal services income, the leading cases, the ATO focus on income earned in partnerships, structuring and restructuring partnership interests, professional standards and regulations,
    “no goodwill” partnerships, and the ATO view on alienation of income through discretionary trusts.

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