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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:

  • Subdivision 328-G: The limitations become apparent

    shopping_cart Add to cart 01 Dec 2017

    The Subdiv 328-G roll-over, originally considered a “one stop shop” for small business owners to restructure their businesses into appropriate entities, has started to show its cracks. A little more than a year on from its commencement, the limitations of the Subdiv 328-G roll-over have become starkly apparent due to the complexity of the legislation and the narrow interpretation adopted by the ATO on issues such as “ultimate economic ownership”. The drafting of the relevant provisions and the ATO’s subsequent interpretation have meant many small businesses that philosophically should be able to access the roll-over relief have been left unable to qualify. This article explores the circumstances in which small businesses are unable to be restructured under Subdiv 328-G and highlights that the roll-over should be relied on with caution, as much will hinge on the application of technical requirements to the specific client circumstances and structure.

  • Transfer balance cap: post-30 June 2017 issues

    file_download Free to download 01 Dec 2017

    The introduction of the transfer balance cap measures led to a frantic amount of activity for self-managed superannuation fund advisers and their clients in the lead up to 1 July 2017. With the pre-1 July 2017 planning and compliance activities now in the rear-view mirror, this article seeks to demonstrate that it is an opportune time for advisers to consider the ongoing issues associated with the transfer balance cap regime. Due to subsequent legislative developments and ATO pronouncements, transition to retirement income streams, broader succession planning issues and dual fund strategies have become key areas of focus. While there is a need for further clarification and potentially for legislative refinement in some areas, it is clear that the transfer balance cap measures are here to stay for the foreseeable future.

  • Tax help for Australian start-ups

    shopping_cart Add to cart 01 Dec 2017

    The start-up world is full of exciting clients that need innovative and cutting-edge tax strategies. A quick look online shows that competition among advisers in this sector is strong. This article brings old-school tax strategy to the sector in order to add value and look at new ways of assisting these types of clients. The focus of this article is a fresh look at how the new provisions in Div 360 of the Income Tax Assessment Act 1997 (Cth) could potentially be used in conjunction with other tax rules to unlock access to cheaper after-tax equity funding for this sector.

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