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2008 Journal of the Australasian Tax Teachers Association
2008 Journal of the Australasian Tax Teachers Association
Carbone, Domenic --- "Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1; (2008) 3(1) Journal of The Australasian Tax Teachers Association 1
Burton, Mark --- "Australia's Taxation Regulation Impact Statements - Helping or Hindering Accountable Representative Democracy?" [2008] JlATaxTA 2; (2008) 3(1) Journal of The Australasian Tax Teachers Association 19
O'Connell, Ann --- "Employee Share Ownership Plans In Australia: The Taxation Law Framework" [2008] JlATaxTA 3; (2008) 3(1) Journal of The Australasian Tax Teachers Association 36
Hart, Geoffrey --- "Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4; (2008) 3(1) Journal of The Australasian Tax Teachers Association 61
Dabner, Justin --- "Partners or Combatants: A Comment on the Australian Tax Office's View of Its Relationship with the Tax Advising Profession" [2008] JlATaxTA 5; (2008) 3(1) Journal of The Australasian Tax Teachers Association 76
Smith, Andrew --- "The Reform of Partnership Law and Taxation in New Zealand" [2008] JlATaxTA 6; (2008) 3(1) Journal of The Australasian Tax Teachers Association 95
Van Der Westhuysen, Tony --- "Just What Is A 'Residence' For GST Purposes?" [2008] JlATaxTA 7; (2008) 3(1) Journal of The Australasian Tax Teachers Association 116
Edmonds, Richard --- "Recent Tax Litigation: A View From The Bench" [2008] JlATaxTA 8; (2008) 3(2) Journal of The Australasian Tax Teachers Association 1
D'Ascenzo, Michael --- "Delivering For The Community: Making Tax And Superannuation Easier, Cheaper And More Personalised" [2008] JlATaxTA 9; (2008) 3(2) Journal of The Australasian Tax Teachers Association 23
Fleming Jr., J Clifton; Peroni, Robert J.; Shay, Stephen E --- "Some Perspectives from The United States on The Worldwide Taxation Vs. Territorial Taxation Debate" [2008] JlATaxTA 10; (2008) 3(2) Journal of The Australasian Tax Teachers Association 35
Cassidy, Julie --- "Devil's in the Detail: Non-Commercial Business Losses" [2008] JlATaxTA 11; (2008) 3(2) Journal of The Australasian Tax Teachers Association 87
Gupta, Ranjana --- "Taxation of Illegal Activities in New Zealand and Australia" [2008] JlATaxTA 12; (2008) 3(2) Journal of The Australasian Tax Teachers Association 106
McKerchar, Margaret; Drever, Margaret --- "The influence of Tax Reform on Entrepreneurship and Management Practices in The Small Business Sector in Australia" [2008] JlATaxTA 13; (2008) 3(2) Journal of The Australasian Tax Teachers Association 129
McLaren, John --- "The Distinction Between Tax Avoidance and Tax Evasion Has Become Blurred in Australia: Why Has It Happened?" [2008] JlATaxTA 14; (2008) 3(2) Journal of The Australasian Tax Teachers Association 141
Marriott, Lisa --- "Tax Policy and Globalisation: A Comparative Case Study of Retirement Savings Taxation" [2008] JlATaxTA 15; (2008) 3(2) Journal of The Australasian Tax Teachers Association 164
O'Keefe, Patricia --- "Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?" [2008] JlATaxTA 16; (2008) 3(2) Journal of The Australasian Tax Teachers Association 189
Dirkis, Michael; Bondfield, Brett --- "Rosa's Last Gasp: The Final Steps in Self Assessment's 21 Year Journey" [2008] JlATaxTA 17; (2008) 3(2) Journal of The Australasian Tax Teachers Association 202
Kenny, Paul --- "Tax Accounting Concessions for Small Business Entities: one Small Step for Business" [2008] JlATaxTA 18; (2008) 3(2) Journal of The Australasian Tax Teachers Association 226
Fisher, Rodney --- "The Application of Standing in Reviewing Taxation Decisions" [2008] JlATaxTA 19; (2008) 3(2) Journal of The Australasian Tax Teachers Association 251
Sridaran, Maheswaran --- "Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?" [2008] JlATaxTA 20; (2008) 3(2) Journal of The Australasian Tax Teachers Association 269
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