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Designed for the specialist tax professional, The Tax Specialist journal is essential reading for corporate tax advisers, accountants, lawyers and academics. Featuring in-depth analysis, opinion and argument on legislative, administrative and judicial issues it is published five times per year and is available by subscription. Also known as the Red Journal.

The Tax Specialist covers the latest issues affecting your role and your business, including:

  • consolidations
  • mergers and acquisitions
  • international tax
  • GST securitisation
  • venture capital
  • legal professional privilege
  • Part IVA
  • TOFA, and more.

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Articles from the current issue:

  • Trust distributions – part 2: trust deed considerations and distribution examples

    shopping_cart Add to cart 01 Oct 2021

    A trust is often used for business and investment vehicles because the beneficiaries are taxed on distributions of trust income, unless accumulated by the trustee. The form of the trust, the terms of the trust instrument, the drafting of distribution resolutions, legislative restrictions and Australian Taxation Office administrative practices may alter the intended distribution effect with unanticipated tax consequences.

  • Crypto-donations and tax deductibility

    shopping_cart Add to cart 01 Oct 2021

    This article examines the implications of gifts made by non-business taxpayers in the form of cryptocurrencies, such as bitcoin, pursuant to Div 30 of the Income Tax Assessment Act 1997 (Cth). What may seem to be an equivalent series of transactions to those that occur in fiat currency (Australian dollars), crypto-donations raise a unique set of complexities in complying with taxation law in order to obtain a Div 30 deduction.

  • Dastardly implications arising from Greensill and Martin decisions – attribution and discretionary beneficiaries

    shopping_cart Add to cart 01 Oct 2021

    Five justices in the Greensill and Martin decisions have unanimously decided that the attributed income of a discretionary beneficiary was not “from” the CGT event to allow access to an exemption/disregard. However, if you look at the under-litigated judicial analysis of the single undefined word “from” in the charging provisions of s 6-5 and s 6-10 of the Income Tax Assessment Act 1997 (Cth) (ITAA97), especially in the under-litigated s 6-10, you will observe good unanimous legal reasoning from the four recent decisions to doubt whether attributed or non-owned income can satisfy the undefined “from” precondition for inclusion of amounts in assessable income where the amounts do not factually represent property owned by the person.

  • New Zealand developments affecting M&A transactions

    shopping_cart Add to cart 01 Oct 2021

    New Zealand, like Australia, has been experiencing an M&A “boom”, and it is not uncommon for M&A transactions to involve both Australian and New Zealand tax issues, either because the target operates in both countries, or because the transaction is a trans-Tasman transaction. Recent examples include: Ampol’s bid for New Zealand fuel retailer Z Energy; the takeover of Vocus Group (which has operations in New Zealand and Australia); and the divestment by Infratil of its stake in Tilt Renewables. 

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