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Recent Journal of Australian Taxation

2024

• Badola, Shivani; Mukherjee, Sacchidananda --- "Revisiting Vat Compliance Costs and Associated Burden: a Review" [2024] JlATax 7; (2024) 26 Journal of Australian Taxation 107
• Nichol, Matt --- "Not-For-profit Organisations and the Tax Status of Professional Sport: Revisiting the Exemption Status of the Australian Football League and Its Clubs" [2024] JlATax 6; (2024) 26 Journal of Australian Taxation 86
• Yasa, I Nyoman Putra; Herawati, Nyoman Trisna; Julianto, I Putu; Mendra, Ni Putu Yuria; Sastri, Ida I Dewa Ayu Mas Manik --- "The Meaning of Fairness of Voluntary Disclosure Program" [2024] JlATax 5; (2024) 26 Journal of Australian Taxation 73
• Tretola, John --- "Machiavellianism and Tax Avoidance" [2024] JlATax 4; (2024) 26 Journal of Australian Taxation 54
• Ndlovu, Jane; Poyana, Luvuyo Sidwell --- "Cross-Continental Perspectives: Analysing Tax Non-Compliance Regulations in Canberra, Johannesburg and Washington" [2024] JlATax 3; (2024) 26 Journal of Australian Taxation 21
• Black, Celeste M --- "Reviving Carbon Markets Under a Reformed Safeguard Mechanism: Taxation Perspective" [2024] JlATax 2; (2024) 26 Journal of Australian Taxation 5
• Belle Isle, Melissa; Freudenberg, Brett; Sarker, Tapan --- "Editorial" [2024] JlATax 1; (2024) 26 Journal of Australian Taxation 3

2023

• Pavlovich, Alison --- "Tax Justice and Free Data: a New Zealand Perspective" [2023] JlATax 11; (2023) 25(2) Journal of Australian Taxation 93
• Grimes, Arthur --- "Equity Dimensions of a Land Tax" [2023] JlATax 10; (2023) 25(2) Journal of Australian Taxation 78
• Vosslamber, Rob --- "Anaesthetising Taxation? Fairness in New Zealand Taxation Discussions" [2023] JlATax 9; (2023) 25(2) Journal of Australian Taxation 54
• Scobie, Matthew; Willson, Holly; Evans, Rachael; Williams, Madi --- "Tax Justice and Indigenous Sovereignty" [2023] JlATax 8; (2023) 25(2) Journal of Australian Taxation 33
• Barrett, Jonathan; Marriott, Lisa --- "The Tax Unfairness Paradox in Aotearoa New Zealand" [2023] JlATax 7; (2023) 25(2) Journal of Australian Taxation 9
• Barrett, Jonathan --- "Introduction and Observations on Promoting Tax Justice in the Online Public Forum" [2023] JlATax 6; (2023) 25(2) Journal of Australian Taxation 1
• Marriott, Lisa; Rashbrooke, Max --- "Political Donations and Tax Deductions in Aotearoa New Zealand and Australia" [2023] JlATax 5; (2023) 25(1) Journal of Australian Taxation 70
• Breznik, Dominik --- "The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform" [2023] JlATax 4; (2023) 25(1) Journal of Australian Taxation 49
• McMillan, James --- "Tax Audit Effectiveness and Revenue Collection Outcomes in Indonesia" [2023] JlATax 3; (2023) 25(1) Journal of Australian Taxation 34
• Belle Isle, Melissa; Freudenberg, Brett; Sarker, Tapan --- "Does Tax Literacy Matter? the Relationship Between Small Business Literacy and Business Performance and Cash Flow" [2023] JlATax 2; (2023) 25(1) Journal of Australian Taxation 5
• Belle Isle, Melissa; Freudenberg, Brett; Sarker, Tapan --- "Editorial" [2023] JlATax 1; (2023) 25(1) Journal of Australian Taxation 3

2022

• Fullarton, Alexander; Pinto, Dale --- "Australian Taxation Office Pronouncements: Why Tax Advisers Need to Exercise Caution" [2022] JlATax 6; (2022) 24(1) Journal of Australian Taxation 112
• Morgan, Annette; Freudenberg, Brett; Kayis-Kumar, Ann; Le, Van; Whait, Rob; Cull, Michelle; Castelyn, Donovan; Vitale, Connie --- "Pro Bono Tax Clinics: Aiding Australia's Tax Administration and Developing Students' Self-Efficacy" [2022] JlATax 5; (2022) 24(1) Journal of Australian Taxation 76
• Liew, Su Yee; Choong, Chee Keong; Lau, Lin Sea --- "The Determinants of Revenue in Malaysia: the Role of E-Filing, Tax Administration, and Tax Compliance" [2022] JlATax 4; (2022) 24(1) Journal of Australian Taxation 57
• Fullarton, Alexander; Pinto, Dale --- "The Foundations of the Wade Case: Concrete or Clay?" [2022] JlATax 3; (2022) 24(1) Journal of Australian Taxation 35
• Isle, Melissa Belle; Freudenberg, Brett; Sarker, Tapan --- "Top of the Grade: Factors That Could Influence Small Business Literacy" [2022] JlATax 2; (2022) 24(1) Journal of Australian Taxation 5
• McLaren, John; Minas, John --- "Editorial" [2022] JlATax 1; (2022) 24(1) Journal of Australian Taxation 3

2021

• Fullarton, Lex; Pinto, Dale --- "The Plug-In Hybrid Electric Vehicle in Remote Australia: a Further Case Study 2016-2021" [2021] JlATax 7; (2021) 23(1) Journal of Australian Taxation 138
• Shah, Amna Tariq; Devos, Ken --- "Tax Implications Arising From Mergers and Acquisitions - an Investigation of Australian Firms" [2021] JlATax 6; (2021) 23(1) Journal of Australian Taxation 103
• Isle, Melissa Belle; Freudenberg, Brett --- "A Comprehensive Analysis of the Business Literacies of Australian Small Businesses" [2021] JlATax 5; (2021) 23(1) Journal of Australian Taxation 67
• Ng, Elizabeth --- "An Evaluation of the Proposed Changes to the Individual Tax Residency Rules" [2021] JlATax 4; (2021) 23(1) Journal of Australian Taxation 38
• Mohan, S A --- "Fairness in the Indian Tax System" [2021] JlATax 3; (2021) 23(1) Journal of Australian Taxation 16
• Xynas, Lidia; Xynas, Alexander --- "Supporting Taxation's Extended 'purpose' to Encompass the Objective of Socially Engineering Human Behaviours" [2021] JlATax 2; (2021) 23(1) Journal of Australian Taxation 1
• McLaren, John --- "Editorial" [2021] JlATax 1; (2021) 23(1) Journal of Australian Taxation i

2020

• Raines, Ben; Walpola, Sonali --- "2019 National Tax Clinic Project: the Anu Tax Clinic" [2020] JlATax 15; (2020) 22(2) Journal of Australian Taxation 193
• Abeysekera, Indra --- "National Tax Clinic Program in the Northern Territory, Australia: a Projectmodel Innovation" [2020] JlATax 14; (2020) 22(2) Journal of Australian Taxation 174
• Le, Van; Hoyer, Tina --- "2019 National Tax Clinic Project: James Cook University Tax Clinic" [2020] JlATax 13; (2020) 22(2) Journal of Australian Taxation 162
• Whait, Robert B --- "2019 National Tax Clinic Project: Unisa Tax Clinic" [2020] JlATax 12; (2020) 22(2) Journal of Australian Taxation 137
• Vitale, Connie; Cull, Michelle --- "2019 National Tax Clinic Pilot Project: Western Sydney University" [2020] JlATax 11; (2020) 22(2) Journal of Australian Taxation 116
• McLaren, John --- "2019 National Tax Clinic Project: the University of Tasmania Tax Clinic" [2020] JlATax 10; (2020) 22(2) Journal of Australian Taxation 96
• Freudenberg, Brett; Perryman, Colin; Thomas, Kristin; Isle, Melissa Belle --- "The Griffith Tax Clinic" [2020] JlATax 9; (2020) 22(2) Journal of Australian Taxation 64
• Kayis-Kumar, Ann; Mackenzie, Gordon; Walpole, Michael --- "Interprofessional Collaborative Practice in Pro Bono Tax Clinics: a Case Study Approach" [2020] JlATax 8; (2020) 22(2) Journal of Australian Taxation 49
• Jogarajan, Sunita; Fischer-Doherty, Kate; Panetta, Julian --- "2019 National Tax Clinic Project: Melbourne Law School Tax Clinic" [2020] JlATax 7; (2020) 22(2) Journal of Australian Taxation 27
• Castelyn, Donovan; Bruce, Stephanie; Morgan, Annette --- "2019 National Tax Clinic Project: Curtin University - Curtin Tax Clinic" [2020] JlATax 6; (2020) 22(2) Journal of Australian Taxation 1
• Blissenden, Michael --- "Foreword" [2020] JlATax 5; (2020) 22(2) Journal of Australian Taxation i
• Gazal, Zaif Hassan --- "Tax Competition: a Blessing in Disguise for Small Countries" [2020] JlATax 4; (2020) 22(1) Journal of Australian Taxation 60
• Waddell, Harry --- "New Zealand's Look-Through Company Regime and Compliance Costs: Through the Eyes of the Practitioner" [2020] JlATax 3; (2020) 22(1) Journal of Australian Taxation 26
• Black, Celeste M --- "Taxing Energy or a Road User Charge? Australia's Fuel Tax System at the Crossroads" [2020] JlATax 2; (2020) 22(1) Journal of Australian Taxation 1
• McLaren, John --- "Editorial" [2020] JlATax 1; (2020) 22(1) Journal of Australian Taxation i

2019

• Walker, Ben --- "Analysing New Zealand's Digital Services Tax Proposal" [2019] JlATax 10; (2019) 21(2) Journal of Australian Taxation, Article 6
• Maples, Andrew; Yong, Sue --- "The Tax Working Group and Capital Gains Tax in New Zealand - a Missed Opportunity?" [2019] JlATax 9; (2019) 21(2) Journal of Australian Taxation, Article 5
• Morrissey, Suzy --- "Women and the Tax Working Group" [2019] JlATax 8; (2019) 21(2) Journal of Australian Taxation, Article 4
• Barrett, Jonathan; Makale, Kathleen --- "The Environment Is Not an Externality: the Circular Economy and the Tax Working Group" [2019] JlATax 7; (2019) 21(2) Journal of Australian Taxation, Article 3
• Pavlovich, Alison --- "Striving for Intergenerational Wellbeing" [2019] JlATax 6; (2019) 21(2) Journal of Australian Taxation, Article 2
• Scobie, Matthew; Love, Tyron Rakeiora --- "The Treaty and the Tax Working Group: Tikanga or Tokenistic Gestures?" [2019] JlATax 5; (2019) 21(2) Journal of Australian Taxation, Article 1
• Bayliss, Myles --- "Universal Basic Income: the Potential Impact on the Australian Tax System" [2019] JlATax 4; (2019) 21(1) Journal of Australian Taxation, Article 4
• Freudenberg, Brett; Mortimore, Anna --- "The Firm: Re-Thinking Tutorials to Provide Greater Authenticity for Future Tax Professionals" [2019] JlATax 3; (2019) 21(1) Journal of Australian Taxation, Article 3
• Barrett, Jonathan --- "The Role of Taxes in Promoting the Experience of Home for Tenants" [2019] JlATax 2; (2019) 21(1) Journal of Australian Taxation, Article 2
• Nethercott, Les; Gonzaga, Livia; Ozdil, Esin --- "Country-By-country Reporting: a New Dimension in Taxpayer Compliance Obligations in Australia" [2019] JlATax 1; (2019) 21(1) Journal of Australian Taxation, Article 1

2018

• Marriott, Lisa --- "Pursuit of White-Collar Crime in New Zealand" [2018] JlATax 9; (2018) 20(2) Journal of Australian Taxation, Article 3
• Martin, Fiona; O'Connell, Ann --- "Crowdfunding: What Are the Tax Issues?" [2018] JlATax 8; (2018) 20(2) Journal of Australian Taxation, Article 2
• Grant, Hayden; de Zwaan, Laura --- "Assessing the Threshold of the Division 293 Contributions Tax" [2018] JlATax 7; (2018) 20(2) Journal of Australian Taxation, Article 1
• Lee, Joanne --- "The Effectiveness of Part IVA of the "" income Tax Assessment Act 1936 "" (Cth): Time for a 'not Merely Incidental' Purpose Test?" [2018] JlATax 6; (2018) 20(1) Journal of Australian Taxation, Article 6
• Fullarton, Alexander Robert (Lex) --- "The Impact of the Changing Technology of Motor Vehicles on Road Tax Revenue" [2018] JlATax 5; (2018) 20(1) Journal of Australian Taxation, Article 5
• Bajada, Christopher; Shashnov, Mikhail --- "The Effects of Regulatory Change on Taxpayer Compliance Behaviour in the Building and Construction Industry" [2018] JlATax 4; (2018) 20(1) Journal of Australian Taxation, Article 4
• Trad, Barbara; Freudenberg, Brett --- "A Dual Income Tax System for Australian Small Business: Achieving Greater Tax Neutrality?" [2018] JlATax 3; (2018) 20(1) Journal of Australian Taxation, Article 3
• Barrett, Jonathan --- "Vacant Property Taxes and the Human Right to Adequate Housing" [2018] JlATax 2; (2018) 20(1) Journal of Australian Taxation, Article 2
• Yong, Sue; Vosslamber, Rob --- "Race and Tax Policy: the Case of the Chinese Poll Tax" [2018] JlATax 1; (2018) 20(1) Journal of Australian Taxation, Article 1

2017

• Passant, John --- "Fair Game: Is Australia Vulnerable or Getting Its Fair Share?" [2017] JlATax 8; (2017) 19(3) Journal of Australian Taxation Article 1
• Marriot, Lisa --- "Taxing Poverty in New Zealand" [2017] JlATax 7; (2017) 19(2) Journal of Australian Taxation, Article 4
• Barrett, Jonathan --- "Sustainability, Cities and Subnational Taxation: an Analysis of Auckland and Brisbane" [2017] JlATax 6; (2017) 19(2) Journal of Australian Taxation, Article 3
• Freudenberg, Brett; Chardon, Toni; Brimble, Mark; Isle, Melissa Belle --- "Tax Literacy of Australia Small Business" [2017] JlATax 5; (2017) 19(2) Journal of Australian Taxation, Article 2
• D'Ascenzo, Michael --- "Academia as an Influencer of Tax Policy and Tax Administration" [2017] JlATax 4; (2017) 19(2) Journal of Australian Taxation, Article 1
• Burton, Mark --- "A Review of Judicial References to the Dictum of Jordan Cj, Expressed in Scott v Commissioner of Taxation, in Elaborating the Meaning of 'income' for the Purposes of the Australian Income Tax" [2017] JlATax 3; (2017) 19(1) Journal of Australian Taxation, Article 3
• Barrett, Jonathan --- "Why the Australasian Tradition of Labour Defence Is a Barrier to a Universal Basic Income" [2017] JlATax 2; (2017) 19(1) Journal of Australian Taxation, Article 2
• Stern, Steven --- "Digital Currency: May Be a 'bit Player' Now, but in the Longer Term a 'game Changer' for Tax" [2017] JlATax 1; (2017) 19(1) Journal of Australian Taxation, Article 1

2016

• Dollery, Brian; Drew, Joseph --- "In Whose Interest? an Assessment of the New South Wales Government's Post-Amalgamation Rate Path Freeze Policy" [2016] JlATax 8; (2016) 18(1) Journal of Australian Taxation 143
• Jones, David; Passant, John; McLaren, John --- "Doubts About the Central Management and Control Residency Test for Companies?" [2016] JlATax 7; (2016) 18(1) Journal of Australian Taxation 121
• Murray, James --- "Optional Distributions Under New Zealand's Imputation and Resident Withholding Tax Systems" [2016] JlATax 6; (2016) 18(1) Journal of Australian Taxation 103
• Thistleton, Cyrus --- "When Is the Commissioner Empowered or Required to Negate a Gst Benefit?" [2016] JlATax 5; (2016) 18(1) Journal of Australian Taxation 71
• Nguyen, H Khiem (Jonathan) --- "A Question of the Integrity of the Dividend Imputation System When Corporate Tax Rate Changes: an Australian Study" [2016] JlATax 4; (2016) 18(1) Journal of Australian Taxation 43
• Jogarajan, Sunita --- "Regulating the Regulator: Assessing the Effectiveness of the Ato's External Scrutiny Arrangements" [2016] JlATax 3; (2016) 18(1) Journal of Australian Taxation 23
• Marriot, Lisa; Sim, Dalice --- "Comparisons of Tax Evasion and Welfare Fraud: How Well Does Policy in Australia and New Zealand Reflect Public Attitudes to These Crimes?" [2016] JlATax 2; (2016) 18(1) Journal of Australian Taxation 1
• McLaren, John; Passant, John --- "Editorial" [2016] JlATax 1; (2016) 18(1) Journal of Australian Taxation iii

2015

• Wu, Yanghui (Maggie); Brown, Philip G; Brown, Rob --- "Evasion of Interest Withholding Tax: Evidence From Trading Volumes in Australian Government Bonds" [2015] JlATax 7; (2015) 17(2) Journal of Australian Taxation 254
• Sourdin, Tania --- "Dealing With Disputes About Taxation in a 'fair' Way" [2015] JlATax 6; (2015) 17(2) Journal of Australian Taxation 169
• Steen, Adam; Peel, Victoria --- "Economic and Social Consequences of Changing Taxation Arrangements to Working Holiday Makers" [2015] JlATax 5; (2015) 17(1) Journal of Australian Taxation 225
• Drew, Joseph; Dollery, Brian --- "Careful What You Wish For: Rate-Capping in Victorian Local Government" [2015] JlATax 4; (2015) 17(1) Journal of Australian Taxation 139
• Boccabella, Dale --- "Reconciling the Overlap of Charging Provisions in Regard to Non-Cash Benefits From Employment, Peronal Exertion and Business" [2015] JlATax 3; (2015) 17(1) Journal of Australian Taxation 85
• McLaren, John --- "The Taxation of Foreign Investment in Australia by Sovereign Wealth Funds: Why Has Australia Not Passed Laws Enshrining the Doctrine of Sovereign Immunity?" [2015] JlATax 2; (2015) 17(1) Journal of Australian Taxation 53
• Braverman, Daniel; Marsden, Stephen; Sadiq, Kerrie --- "Assessing Taxpayer Response to Legislative Changes: a Case Study of 'In-House' Fringe Benefits Rules" [2015] JlATax 1; (2015) 17(1) Journal of Australian Taxation 1

2014

• Akhand, Zakir --- "Understanding the Effects of Coercive and Persuasive Tax Compliance Tools on Large Corporate Taxpayers" [2014] JlATax 6; (2014) 16(2) Journal of Australian Taxation 206
• Maples, Andrew; Karlinsky, Stewart --- "The United States Capital Gains Tax Regime and the Proposed New Zealand CGT: Through Adam Smith's Lens" [2014] JlATax 5; (2014) 16(2) Journal of Australian Taxation 156
• Webster, Katie; Augustinos, Nicholas --- "Tackling Base Erosion and Profit Shifting Through Enhanced Information Exchange" [2014] JlATax 4; (2014) 16(2) Journal of Australian Taxation 108
• Giardina, Anna; Pinto, Dale --- "A Proposal to Address the Impact of Fraudulent Phoneix Activities on Unremitted Superannuation Guarantee Contributions in Australia" [2014] JlATax 3; (2014) 16(1) Journal of Australian Taxation 74
• Fisher, Rodney --- "Dissent in High Court Revenue Decisions: Changing Jurisprudence and the Incidence of Dissent" [2014] JlATax 2; (2014) 16(1) Journal of Australian Taxation 32
• Sadiq, Kerrie --- "Powering Innovation Through Tax Concessions: the Changing Research & Development Tax Incentives" [2014] JlATax 1; (2014) 16(1) Journal of Australian Taxation 1

2013

• Krever, Richard --- "Book Review: Gianluigi Bizioli and Claudio Sacchetto, Tax Aspects of Fiscal Federalism, IBFD, 2011" [2013] JlATax 10; (2013) 15(2) Journal of Australian Taxation 351
• Dimac, Adam --- "Australia's Thin Capitalisation Regime: OECD Compliance, Policy Issues and an International Comparison" [2013] JlATax 9; (2013) 15(2) Journal of Australian Taxation 313
• Chaplin, Sally --- "Outsourcing Income Tax Returns: Convenient And/or Controversial" [2013] JlATax 8; (2013) 15(2) Journal of Australian Taxation 279
• Murray, Ian --- "Fierce Extremes: Will Tax Endorsement Stymie More Nuanced Enforcement by the Australian Charities and Not-For-profits Commission?" [2013] JlATax 7; (2013) 15(2) Journal of Australian Taxation 233
• Marin, Kraal; Marin, Lugo --- "Stage One of Australia's Transfer Pricing Changes; Public Submissions (Re)Action" [2013] JlATax 6; (2013) 15(2) Journal of Australian Taxation 189
• Martin, Fiona; Murray, Ian --- "The 'direct' Requirement for a Public Benevolent Institution - Does the Hunger Project Case Confirm It Never Applied" [2013] JlATax 5; (2013) 15(2) Journal of Australian Taxation 161
• Gupta, Ranjana --- "Inland Revenue's Powers of Search and Seizure and Taxpayers' Constitutional Rights" [2013] JlATax 4; (2013) 15(2) Journal of Australian Taxation 133
• Boccabella, Dale --- "What Should Be the Timing Rule for 'derivation' of Assessable Income by Beneficiaries of Discretionary Trusts?" [2013] JlATax 3; (2013) 15(1) Journal of Australian Taxation 85
• Dirkis, Michael; Bondfield, Brett --- "Striking Gold Offshore With Australia's Tax Information Gathering Powers: Alchemy or Evolution?" [2013] JlATax 2; (2013) 15(1) Journal of Australian Taxation 41
• Sawyer, Adrian --- "Rewriting Tax Legislation - Can Polishing Silver Really Turn It Into Gold?" [2013] JlATax 1; (2013) 15(1) Journal of Australian Taxation 1

2012

• Ergas, Henry; Robson, Alex --- "Revenue Allocation Under the MRRT: Economic Aspects" [2012] JlATax 6; (2012) 14(2) Journal of Australian Taxation 183
• Evans, Chris --- "Reviewing the Reviews: a Comparison of Recent Tax Reviews in Australia, the United Kingdom and New Zealand or 'a Funny Thing Happened on the Way to the Forum'" [2012] JlATax 5; (2012) 14(2) Journal of Australian Taxation 146
• Walpole, Michael --- "The New 'option 2'? the Henry Review's Broad Based Cash Flow Tax" [2012] JlATax 4; (2012) 14(2) Journal of Australian Taxation 123
• Barrett, Jonathan --- "Democratic Discourse, Taxation and Hypothecation" [2012] JlATax 3; (2012) 14(1) Journal of Australian Taxation 89
• Maples, Andrew --- "Online Sales and Auction Sites, Isolated Transactions and the Income Tax Act 2007 (NZ)" [2012] JlATax 2; (2012) 14(1) Journal of Australian Taxation 57
• Atkinson, Chris --- "Exploring the Balance Between the Taxpayer's Need for Certainty and the Government's Need to Prevent Tax Avoidance" [2012] JlATax 1; (2012) 14(1) Journal of Australian Taxation 1

2010

• Loo, Ern Chen; McKerchar, Margaret; Hansford, Ann --- "Findings on the Impact of Sale Assessment on the Compliance Behaviour of Individual Taxpayers in Malaysia: a Case Study Approach" [2010] JlATax 1; (2010) 13 Journal of Australian Taxation 1

2009

• Pinto, Dale --- "A Proposal to Reform Income Anti-Tax-deferral Regimes" [2009] JlATax 2; (2009) 12(1) Journal of Australian Taxation 41
• Gupta, Ranjana --- "An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand" [2009] JlATax 1; (2009) 12(1) Journal of Australian Taxation 1

2008

• Murray, Ian --- "Charitable Fundraising Through Commercial Activities: the Final Word or a Pyrrhic Victory" [2008] JlATax 3; (2008) 11(2) Journal of Australian Taxation 138
• Sawyer, Adrian --- "Regulatory Impact Statements and Accountability: Recent Australasian Experience" [2008] JlATax 2; (2008) 11(1) Journal of Australian Taxation 42
• Hyde, Nina --- "The Hidden Power of Taxation: How the High Court Has Enabled Punitive Legislation to Bypass the Senate" [2008] JlATax 1; (2008) 11(1) Journal of Australian Taxation 1

2007

• Pinto, Dale; Karlinsky, Stewart --- "Darwinian Evolution of the Taxation of Trusts: a Comparative Analysis" [2007] JlATax 7; (2007) 10(2) Journal of Australian Taxation 251
• Glover, John --- "Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects" [2007] JlATax 6; (2007) 10(2) Journal of Australian Taxation 220
• Devos, Ken --- "Measuring and Analysing Deterrence in Taxpayer Compliance Research" [2007] JlATax 5; (2007) 10(2) Journal of Australian Taxation 182
• Boccabella, Dale --- "Enactment of a Deduction Rule Regarding Travel Between Workplaces or Income Producing Activities Can Lead to Errors" [2007] JlATax 4; (2007) 10(2) Journal of Australian Taxation 133
• Sadiq, Kerrie --- "The Taxing Effects of the Advance Pricing Arrangement Program: a Review of APAs and Their Impact on Stakeholders" [2007] JlATax 3; (2007) 10(1) Journal of Australian Taxation 104
• Pennicott, Scott --- "Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures" [2007] JlATax 2; (2007) 10(1) Journal of Australian Taxation 53
• Black, Celeste M --- "Employment Disputes: the Implications of Taxing of Settlement Receipts as Eligible Termination Payments" [2007] JlATax 1; (2007) 10(1) Journal of Australian Taxation 1

2006

• Duggan, Michael --- "Contemporary US Tax Policy by C Steuerle (Washington DC: Urban Institute Press, 2004) (Book Review)" [2006] JlATax 5; (2006) 9(2) Journal of Australian Taxation 173
• Niemirowski, Pauline; Wearing, Alexander J --- "Do Australian Taxation Office Staff and Compliant Taxpayers Identify With Tax From the Same Perspective, or Are There Significant Degrees of Separation?" [2006] JlATax 4; (2006) 9(2) Journal of Australian Taxation 119
• Fong, Colin; Pinto, Dale --- "A Research Guide to International Tax: an Australian Perspective" [2006] JlATax 3; (2006) 9(1) Journal of Australian Taxation 82
• Stacey, Paul --- "The GST Treatment of Bare Trusts" [2006] JlATax 2; (2006) 9(1) Journal of Australian Taxation 36
• Hodgson, Helen --- "Walking the Line: When Is Tax Advice a Conspiracy to Defraud the Commonwealth? an Analysis of Perce v the Queen" [2006] JlATax 1; (2006) 9(1) Journal of Australian Taxation 1

2005

• Tregoning, Ian --- "Partnership Salaries and TR 2005/7" [2005] JlATax 11; (2005) 8(2) Journal of Australian Taxation 351
• Teo, Eu-Jin --- "Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?" [2005] JlATax 10; (2005) 8(2) Journal of Australian Taxation 328
• McKerchar, Margaret; Ingraham, Laura R; Karlinsky, Stewart --- "Tax Complexity and Small Business: a Comparison of the Perceptions of Tax Agents in the United States and Australia" [2005] JlATax 9; (2005) 8(2) Journal of Australian Taxation 289
• Kirby, Michael --- "The Late Justice Graham Hill" [2005] JlATax 8; (2005) 8(2) Journal of Australian Taxation 206
• D'Ascenzo, Michael --- "The Intent of the Consolidation Regime" [2005] JlATax 7; (2005) 8(2) Journal of Australian Taxation 371
• Boccabella, Dale --- "Is the Australian Taxation Office Failing to Use All Its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FC of T" [2005] JlATax 6; (2005) 8(2) Journal of Australian Taxation 217
• De Zilva, Aldrin --- "Tax Consolidation: Key M&a Issues" [2005] JlATax 5; (2005) 8(1) Journal of Australian Taxation 181
• Wyatt, Kim; McDonald, Jarrod; Nandha, Mohan --- "Negative Gearing and Housing Affordability" [2005] JlATax 4; (2005) 8(1) Journal of Australian Taxation 150
• Sawyer, Adrian --- "Tax Incentives for Research and Development" [2005] JlATax 3; (2005) 8(1) Journal of Australian Taxation 111
• Dyson, Teresa --- "Consolidation Issues for Financiers" [2005] JlATax 2; (2005) 8(1) Journal of Australian Taxation 69
• Burton, Mark --- "The Australian Tax Expenditures Statement" [2005] JlATax 1; (2005) 8(1) Journal of Australian Taxation 1

2004

• D'Ascenzo, Michael --- "Part IVA: Post-Hart" [2004] JlATax 11; (2004) 7(2) Journal of Australian Taxation 357
• James, Simon; Murphy, Kristina; Reinhart, Monika --- "The Taxpayers' Charter" [2004] JlATax 10; (2004) 7(2) Journal of Australian Taxation 336
• Torgler, Benno; Murphy, Kristina --- "Tax Morale in Australia" [2004] JlATax 9; (2004) 7(2) Journal of Australian Taxation 298
• Orow, Nabil; Teo, Eu-Jin --- "Duties General Anti-Avoidance Rules" [2004] JlATax 8; (2004) 7(2) Journal of Australian Taxation 251
• Sadiq, Kerrie --- "Transfer Pricing" [2004] JlATax 7; (2004) 7(2) Journal of Australian Taxation 196
• Millar, Rebecca --- "Time Is of the Essence: Supplies, Grouping Schemes and Cancelled Transactions" [2004] JlATax 6; (2004) 7(2) Journal of Australian Taxation 132
• Ting, Antony --- "Thin Capitalisation: Issues on the 'gearing Ratio'" [2004] JlATax 5; (2004) 7(1) Journal of Australian Taxation 94
• Abbey, Paul --- "Aspects of the Debt and Equity Tests" [2004] JlATax 4; (2004) 7(1) Journal of Australian Taxation 72
• D'Ascenzo, Michael --- "Designing the Delivery of Legislative Measures" [2004] JlATax 3; (2004) 7(1) Journal of Australian Taxation 56
• Barkoczy, Stephen --- "Australia's New Forex Regime" [2004] JlATax 2; (2004) 7(1) Journal of Australian Taxation 6
• D'Ascenzo, Michael --- "The Qualities of a Good Tax Administration" [2004] JlATax 1; (2004) 7(1) Journal of Australian Taxation 1

2003

• Edmundson, Peter --- "GST and Involuntary Supplies" [2003] JlATax 8; (2003) 6(2) Journal of Australian Taxation 224
• McKerchar, Margaret; Coleman, Cynthia --- "The Australian Income Tax System: Has It Helped or Hindered Primary Producers Address the Issues of Environmental Sustainability?" [2003] JlATax 7; (2003) 6(2) Journal of Australian Taxation 201
• Niemirowski, Pauline; Wearing, Alexander J --- "Taxation Agents and Taxpayer Compliance" [2003] JlATax 6; (2003) 6(2) Journal of Australian Taxation 166
• Niemirowski, Pauline; Baldwin, Steve; Wearing, Alexander J --- "Tax Related Behaviours, Beliefs, Attitudes and Values and Taxpayer Compliance in Australia" [2003] JlATax 5; (2003) 6(1) Journal of Australian Taxation 132
• Wyatt, Kim; Phillips, Jon; de Lange, Paul --- "Tax Reform: an International Comparison of the Effectiveness of Changes to Australia's Capital Gains Tax" [2003] JlATax 4; (2003) 6(1) Journal of Australian Taxation 113
• Barkoczy, Stephen --- "Consolidation and Imputation" [2003] JlATax 3; (2003) 6(1) Journal of Australian Taxation 78
• Dabner, Justin --- "In Search of a Purpose to Our Tax Laws: Can We Trust the Judiciary?" [2003] JlATax 2; (2003) 6(1) Journal of Australian Taxation 32
• Hill, Graham --- "Some Thoughts on the Principles Applicable to the Interpretation of the GST" [2003] JlATax 1; (2003) 6(1) Journal of Australian Taxation 1

2002

• Blissenden, Michael --- "Procedural Fairness and Non-Assessing Decisions of the Federal Commissioner of Taxation" [2002] JlATax 15; (2002) 5(3) Journal of Australian Taxation 446
• Sawyer, Adrian --- "Comparing New Zealand's Private Rulings System and Its Features With a Selection of International Private Rulings Systems - What Is There in Common?" [2002] JlATax 14; (2002) 5(3) Journal of Australian Taxation 440
• McGregor-Lowndes, Myles; Conroy, Denise --- "The GST Regulation Impact Statement and Nonprofit Organisations" [2002] JlATax 13; (2002) 5(3) Journal of Australian Taxation 413
• Pope, Jeff; Rametse, Nthati --- "Small Business Start-Up Compliance Costs of the Goods and Services Tax: Estimates and Lessons From Tax Reform" [2002] JlATax 12; (2002) 5(3) Journal of Australian Taxation 382
• Tran-Nam, Binh; Glover, John --- "Tax Reform in Australia: Impacts of Tax Compliance Costs on Small Business" [2002] JlATax 11; (2002) 5(3) Journal of Australian Taxation 338
• Fong, Colin --- "Taxation Scholarship in Australia and New Zealand: a Preliminary View" [2002] JlATax 10; (2002) 5(2) Journal of Australian Taxation 306
• Fisher, Rodney --- "Capital Allowances: the New Uniform Regime" [2002] JlATax 9; (2002) 5(2) Journal of Australian Taxation 263
• Birch, Charles --- "Tolling Companies and Their Income Taxation Features" [2002] JlATax 8; (2002) 5(2) Journal of Australian Taxation 213
• Dabner, Justin --- "The Japanese Consumption Tax Experience: Lessons for Australia?" [2002] JlATax 7; (2002) 5(2) Journal of Australian Taxation 185
• Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle --- "Liquidations - Income Tax Issues" [2002] JlATax 6; (2002) 5(2) Journal of Australian Taxation 149
• Kenny, Paul --- "The Grapes of Wrath: GST and Food" [2002] JlATax 5; (2002) 5(1) Journal of Australian Taxation 136
• Evans, Chris --- "Taxing Capital Gains: One Step Forwards or Two Steps Back?" [2002] JlATax 4; (2002) 5(1) Journal of Australian Taxation 114
• Birch, Charles --- "Choosing the Right Joint Venture Structure for a Farmin or Farmout" [2002] JlATax 3; (2002) 5(1) Journal of Australian Taxation 60
• D'Ascenzo, Michael --- "Taxation Law Design" [2002] JlATax 2; (2002) 5(1) Journal of Australian Taxation 34
• Hill, Graham --- "The True Nature of a Member's Interest in a Superannuation Fund" [2002] JlATax 1; (2002) 5(1) Journal of Australian Taxation 1

2001

• Sampathy, Patricia --- "Section 90 of the Constitution and Victorian Stamp Duty on Dealings in Goods" [2001] JlATax 5; (2001) 4(1) Journal of Australian Taxation 133
• Sadiq, Kerrie --- "Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" [2001] JlATax 4; (2001) 4(1) Journal of Australian Taxation 98
• Hanefah, Mustafa; Ariff Mohamed; Kasipillai, Jeyapalan --- "Compliance Costs of Small and Medium Enterprises" [2001] JlATax 3; (2001) 4(1) Journal of Australian Taxation 73
• Alley, Clinton; Bentley, Duncan; James, Simon --- "The New Zealand Definition of 'residence' for Individuals: Lessons for Australia in a 'global' Environment" [2001] JlATax 2; (2001) 4(1) Journal of Australian Taxation 40
• Glover, John --- "The Review of Business Taxation's 'option 2' - Problems in Concept and in Practice" [2001] JlATax 1; (2001) 4(1) Journal of Australian Taxation 1

2000

• Editors --- "Author Index 1998-2000" [2000] JlATax 31; (2000) 3(6) Journal of Australian Taxation 466
• Maples, Andrew --- "GST and an 'enterprise': a Consideration of Trade in the Context of the Subdivision of Land" [2000] JlATax 30; (2000) 3(6) Journal of Australian Taxation 440
• Kenny, Paul --- "The GST Food Exemption" [2000] JlATax 29; (2000) 3(6) Journal of Australian Taxation 424
• Mroczkowski, Primrose --- "Contempt of Court and the Commissioner's Investigative Powers Under Section 264 - Merely a Timing Issue?" [2000] JlATax 28; (2000) 3(6) Journal of Australian Taxation 392
• D'Ascenzo, Michael --- "Along the Road to Damascus: Framework for Interpreting the Tax Law" [2000] JlATax 27; (2000) 3(6) Journal of Australian Taxation 384
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 26; (2000) 3(6) Journal of Australian Taxation 382
• Thai, Lang --- "Analysis of the Central Provident Fund in Singapore: Should Australia Improve on Its Superannuation Guarantee Scheme?" [2000] JlATax 25; (2000) 3(5) Journal of Australian Taxation 359
• Walpole, Michael --- "The Fate of Goodwill After Ralph" [2000] JlATax 24; (2000) 3(5) Journal of Australian Taxation 344
• Tran-Nam, Binh --- "The Implementation Costs of the GST in Australia: Concepts, Preliminary Estimates and Implications" [2000] JlATax 23; (2000) 3(5) Journal of Australian Taxation 331
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 22; (2000) 3(5) Journal of Australian Taxation 330
• Fisher, Rodney --- "The PAYG Instalment System: Unwarranted Extensions?" [2000] JlATax 21; (2000) 3(4) Journal of Australian Taxation 315
• Barkoczy, Stephen --- "The Cashflow/tax Value and Consistent Entity Regimes: an Overview of the Draft Bill" [2000] JlATax 20; (2000) 3(4) Journal of Australian Taxation 301
• Leeken, James --- "The Interaction Between the Goods and Services Tax and the Fringe Benefits Tax" [2000] JlATax 19; (2000) 3(4) Journal of Australian Taxation 283
• Martin, Denham --- "The Identification and Characterisation of Taxable Supplies for GST Purposes" [2000] JlATax 18; (2000) 3(4) Journal of Australian Taxation 261
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 17; (2000) 3(4) Journal of Australian Taxation 260
• Editors --- "Author Index 1998-mid 2000" [2000] JlATax 16; (2000) 3(3) Journal of Australian Taxation 253
• Dabner, Justin --- "The Spin of a Coin - in Search of a Workable GAAR" [2000] JlATax 15; (2000) 3(3) Journal of Australian Taxation 232
• Maples, Andrew --- "Are Lease Incentives Taxable? - a Trans-Tasman Comparison" [2000] JlATax 14; (2000) 3(3) Journal of Australian Taxation 208
• Murphy, Terry --- "Part IVA: From Here to """ [2000] JlATax 13; (2000) 3(3) Journal of Australian Taxation 198
• McMahon, Peter; MacIntyre, Amrit --- "GST and Financial Supplies" [2000] JlATax 12; (2000) 3(3) Journal of Australian Taxation 167
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 11; (2000) 3(3) Journal of Australian Taxation 166
• Black, Warren --- "Transferring Native Title to a Body Corporate Under the Native Title Act 1993 (Cth) - Can CGT Arise?" [2000] JlATax 10; (2000) 3(2) Journal of Australian Taxation 155
• Pinto, Dale --- "The Nation State: Will It Survive Globalisation?" [2000] JlATax 9; (2000) 3(2) Journal of Australian Taxation 136
• Sweeney, Brendan --- "Trade Practice Act 1974 (Cth) and the New Tax System Changes" [2000] JlATax 8; (2000) 3(2) Journal of Australian Taxation 107
• Boccabella, Dale --- "Proposed Cash Flow/tax Value Method of Determining Taxable Income: Structure and Application" [2000] JlATax 7; (2000) 3(2) Journal of Australian Taxation 82
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 6; (2000) 3(2) Journal of Australian Taxation 80
• Pearson, Greg --- "The Goodwill Roll-Off Effect in Partnerships" [2000] JlATax 5; (2000) 3(1) Journal of Australian Taxation 56
• Barkoczy, Stephen --- "The GST General Anti-Avoidance Provisions - Part IVA With a GST Twist?" [2000] JlATax 4; (2000) 3(1) Journal of Australian Taxation 35
• Blissenden, Michael --- "The Review Processes Under the Adminstrative Decisions (Judicial Review) Act 1977 (Cth) - Jurisdictional Issues in the Income Tax Arena" [2000] JlATax 3; (2000) 3(1) Journal of Australian Taxation 22
• Hanlon, Dean --- "Thin Capitalisation Legislation and the Australia/united States Double Tax Convention: Can They Work Together?" [2000] JlATax 2; (2000) 3(1) Journal of Australian Taxation 4
• Barkoczy, Stephen --- "Editorial" [2000] JlATax 1; (2000) 3(1) Journal of Australian Taxation 2

1999

• Editors --- "Author Index 1998-1999" [1999] JlATax 33; (1999) 2(6) Journal of Australian Taxation 452
• Carbone, Domenic --- "CC (New South Wales) Pty Ltd v FC of T: Part IVA Can Apply to Loss Trusts" [1999] JlATax 32; (1999) 2(6) Journal of Australian Taxation 437
• Dabner, Justin --- "FC of T v Montgomery: an Opportunity Lost" [1999] JlATax 31; (1999) 2(6) Journal of Australian Taxation 433
• Guest, Ross --- "The GST Package: Has the Senate Resolved the Controversies?" [1999] JlATax 30; (1999) 2(6) Journal of Australian Taxation 419
• Birch, Charles --- "Rehabilitation Expenditures - Does the Law Need Cleaning Up?" [1999] JlATax 29; (1999) 2(6) Journal of Australian Taxation 401
• Morabito, Vince --- "Tax or Penalty? - the Latest Sequel" [1999] JlATax 28; (1999) 2(6) Journal of Australian Taxation 391
• Barkoczy, Stephen --- "Editorial" [1999] JlATax 27; (1999) 2(6) Journal of Australian Taxation 389
• Barkoczy, Stephen --- "Deductions for Travel Between Home and Work" [1999] JlATax 26; (1999) 2(5) Journal of Australian Taxation 366
• Black, Warren --- "Tax Implications to Native Title Holders of Compensation Payments" [1999] JlATax 25; (1999) 2(5) Journal of Australian Taxation 344
• Tran-Nam, Binh --- "Assessing the Revenue and Simplication Impacts of the Governments Tax Reform" [1999] JlATax 24; (1999) 2(5) Journal of Australian Taxation 329
• Chapple, Suzette --- "Income Tax Dispute Resolution: Can We Learn From Other Jurisdictions?" [1999] JlATax 23; (1999) 2(5) Journal of Australian Taxation 312
• Hill, Graham --- "GST Anti-Avoidance - Division 165" [1999] JlATax 22; (1999) 2(5) Journal of Australian Taxation 295
• Nethercott, Les --- "Editorial" [1999] JlATax 21; (1999) 2(5) Journal of Australian Taxation 294
• Filippone, Irene --- "Consolidation: the Evolution of a New Compliance Regime in Australia" [1999] JlATax 20; (1999) 2(4) Journal of Australian Taxation 281
• Pinto, Dale --- "Taxation Issues in a World of Electronic Commerce" [1999] JlATax 19; (1999) 2(4) Journal of Australian Taxation 227
• Mroczkowski, Primrose --- "The Cat, the Dog, the Rat and the Rabbit': Identifying and Valuing 'goodwill' After FC of T v Murry" [1999] JlATax 18; (1999) 2(4) Journal of Australian Taxation 212
• Schabe, David --- "The Trust Conduit Principle: a Foundationless Theory?" [1999] JlATax 17; (1999) 2(4) Journal of Australian Taxation 194
• Nethercott, Les --- "Editorial" [1999] JlATax 16; (1999) 2(4) Journal of Australian Taxation 192
• Dabner, Justin --- "Interest Deductibility - Australia and Canada Compared" [1999] JlATax 15; (1999) 2(3) Journal of Australian Taxation 172
• Flynn, Michael --- "Distinguishing Between Income and Capital Receipts - a Search for Principle" [1999] JlATax 14; (1999) 2(3) Journal of Australian Taxation 155
• Neilson, Tim --- "The End of Redeemable Preference Shares" [1999] JlATax 13; (1999) 2(3) Journal of Australian Taxation 149
• Laurie, Mark J; Collins, Liam; Murton, John --- "The 45 Day Holding Period Rule - the Ultimate Walnut Crusher" [1999] JlATax 12; (1999) 2(3) Journal of Australian Taxation 121
• Barkoczy, Stephen --- "Editorial" [1999] JlATax 11; (1999) 2(3) Journal of Australian Taxation 120
• Ashiabor, Hope --- "Lease Incentive Payments and Capital Gains Tax Provisions" [1999] JlATax 10; (1999) 2(2) Journal of Australian Taxation 102
• Fayle, Richard --- "Mediation in Tax Disputes" [1999] JlATax 9; (1999) 2(2) Journal of Australian Taxation 93
• Stuk, Jack; Sommers, Darren --- "Assessment of Beneficiaries' Income - How to Avoid the Pitfalls and Traps" [1999] JlATax 8; (1999) 2(2) Journal of Australian Taxation 80
• Hill, Graham --- "The Judiciary and Its Role in the Tax Reform Process" [1999] JlATax 7; (1999) 2(2) Journal of Australian Taxation 66
• Barkoczy, Stephen --- "Editorial" [1999] JlATax 6; (1999) 2(2) Journal of Australian Taxation 64
• Walpole, Michael --- "When Is Goodwill Not Goodwill" [1999] JlATax 5; (1999) 2(1) Journal of Australian Taxation 48
• Barkoczy, Stephen --- "The Nature of an Income Tax Assessment" [1999] JlATax 4; (1999) 2(1) Journal of Australian Taxation 36
• Fisher, Rodney --- "Evolution of Dividend Anti-Streaming Provisions" [1999] JlATax 3; (1999) 2(1) Journal of Australian Taxation 17
• Lane, Dianna --- "Australia's Double Tax Agreements: Gains From the Sale of Shares by Non-Residents" [1999] JlATax 2; (1999) 2(1) Journal of Australian Taxation 3
• Barkoczy, Stephen --- "Editorial" [1999] JlATax 1; (1999) 2(1) Journal of Australian Taxation 2

1998

• Juttner, Johannes; Carlsen, Norman --- "Taxing International Capital Income: Interest Withholding Tax" [1998] JlATax 19; (1998) 1(3) Journal of Australian Taxation 219
• Pizzacalla, Mark; Whitehead, Paul --- "Trans-Tasman Consequences of Naz Foreign Investor Tax Credit Regime" [1998] JlATax 18; (1998) 1(3) Journal of Australian Taxation 202
• Guest, Ross; Wyatt, Kim; Schuwalow, Peter --- "Work Disincentives in the Taxation of Capital Gains and the Targeting of Social Security Benefits" [1998] JlATax 17; (1998) 1(3) Journal of Australian Taxation 188
• Hiou, Emanuel --- "Witholding Tax Developments Are of Real Interest" [1998] JlATax 16; (1998) 1(3) Journal of Australian Taxation 180
• Sles, Lisa --- "The Interaction of Administrative Law and the Public Ruling System: Lessons From Bellinz" [1998] JlATax 15; (1998) 1(3) Journal of Australian Taxation 169
• Carmody, Michael --- "Guest Editorial" [1998] JlATax 14; (1998) 1(3) Journal of Australian Taxation 167
• Nethercott, Les --- "Editorial" [1998] JlATax 13; (1998) 1(3) Journal of Australian Taxation 166
• Tan, How Teck --- "Some Aspects of a Permanent Establishment in Australia" [1998] JlATax 12; (1998) 1(2) Journal of Australian Taxation 151
• Dabner, Justin --- "Lease Incentives and the Gain Theory of Income" [1998] JlATax 11; (1998) 1(2) Journal of Australian Taxation 136
• Sadiq, Kerrie --- "Bring OBUs Onshore: Assessing the Concesions" [1998] JlATax 10; (1998) 1(2) Journal of Australian Taxation 123
• Sawyer, Adrian J --- "Implications of a NZ Proposal for a Financial Transactions Tax" [1998] JlATax 9; (1998) 1(2) Journal of Australian Taxation 106
• Abbey, Paul --- "Taxation Consequences of Corpoatre Law Simplification" [1998] JlATax 8; (1998) 1(2) Journal of Australian Taxation 82
• Barkoczy, Stephen --- "Editorial" [1998] JlATax 7; (1998) 1(2) Journal of Australian Taxation 81
• Orow, Nabil F --- "PART IVA: Seriously Flawed in Principle" [1998] JlATax 6; (1998) 1(1) Journal of Australian Taxation 57
• Morabito, Vince --- "The Constitutional Restriction on Taxes Imposed on Crown Property" [1998] JlATax 5; (1998) 1(1) Journal of Australian Taxation 41
• Williams, George --- "The End of the Road for the Superannuation Complaints Tribunal" [1998] JlATax 4; (1998) 1(1) Journal of Australian Taxation 31
• Barkoczy, Stephen; Bellamy, Neil --- "When Will Lease Incentives Be of an Income Nature?" [1998] JlATax 3; (1998) 1(1) Journal of Australian Taxation14
• D'Ascenzo, Michael --- "Part IVA: Post Spotless" [1998] JlATax 2; (1998) 1(1) Journal of Australian Taxation 3
• Barkoczy, Stephen; Nethercottl, Les --- "Editorial" [1998] JlATax 1; (1998) 1(1) Journal of Australian Taxation 2