Now showing items 1-20 of 39

    • 2014 Budget, policy versus politics: seven or 126 taxes? 

      Kenny, Paul (LexisNexis, 2014-05)
      The 2014 Federal Budget's budget deficit debt levy arguably takes Australia from 125 to 126 taxes. With the high probability of significant tax reform under the new federal Liberal Coalition government, it is pertinent to ...
    • The $6 million net asset value test for small business 

      Kenny, Paul; Blissenden, Michael (LexisNexis, 2014-07)
      Taxpayers who seek to disregard a capital gain under the small business capital gains tax (CGT) concessions regime are likely to be audited and those who are not formally audited may face a phone review. The Australian ...
    • Allowable deductions, cost base of CGT assets and the GAAR: a minefield for taxpayers and their advisers 

      Xynas, Lidia; Blissenden, Michael; Villios, Sylvia; Kenny, Paul (LexisNexis, 2014-10)
      Taxpayers and their advisers have, for decades, struggled to reconcile outgoings that can be considered as allowable deductions under s 8-1 of the Income Tax Assessment Act 1997 (Cth) (ITAA 97), with those outgoings which ...
    • Are changes to negative gearing in Australia imminent? 

      Villios, Sylvia; Blissenden, Michael; Kenny, Paul (LexisNexis, 2015-12)
      Negative gearing on levered investments is one of Australia’s most prevalent tax shelters and has been the focal point of an ongoing and heated debate.1 While negative gearing is most commonly used in property,2 there is ...
    • Characterising expenditure as revenue or capital - is the distinction becoming clearer? 

      Blissenden, Michael; Kenny, Paul (LexisNexis, 2015-12)
      The recent High Court decision in AusNet Transmission Group Pty Ltd v FCT1 which was an appeal from the Full Federal Court decision known as SPI PowerNet Pty Ltd v FCT2 has again confirmed the general principles concerning ...
    • Criminal rehabilitation : the impact of religious programming 

      Gerace, Adam; Day, A (Christian Association for Psychological Studies, Inc., 2010)
      In spite of their prevalence in correctional institutions, religious programs have been the subject of limited independent assessment. The purpose of the current study was to examine the outcomes of the Kairos Short Course, ...
    • Critical Criminology Guest Editors’ Introduction 

      Flynn, A; Halsey, Mark John (Queensland Uuniversity of Technology, 2016)
    • General Editor's introduction 

      Kenny, Paul (LexisNexis, 2014-07)
      As winter sets in, tax reform continues to take centre stage with the proposed abolition of the mining tax and carbon tax, of which a number of commentators are expressing their angst about the implementation processes. ...
    • General Editor's introduction 

      Kenny, Paul (LexisNexis, 2014-09)
      Significant Commonwealth tax changes have now passed into law. The Liberal Coalition Government has repealed the carbon tax, effective from 1 July 2014. However, uncertainty remains regarding the abolition of the mining ...
    • General Editor’s introduction 

      Kenny, Paul (LexisNexis, 2014-10)
      The presence of numerous tax concessions in the Australian tax system not only constitutes poor policy in terms of fiscal adequacy, equity, simplicity and efficiency, but it also provides fertile grounds for the unscrupulous ...
    • General Editor’s introduction 

      Kenny, Paul (LexisNexis, 2014-12)
      When it comes to tax avoidance, some things never change and solutions are hard to find. On the one hand, the cash economy appears to be alive and well with the Australian Taxation Office (ATO) recently reporting that ...
    • General Editor’s note 

      Kenny, Paul (LexisNexis, 2014-06)
      Welcome to the second issue of the Australian Tax Law Bulletin. At the time of writing, some weeks after the 2014 Federal Budget, the uncertainty over the tax reform proposals continues to impose social and economic costs. ...
    • General Editor’s welcome message 

      Kenny, Paul (LexisNexis, 2014-05)
      Welcome to the first issue of the Australian Tax Law Bulletin (ATLB), which is devoted to articles on current tax issues in practice in order to benefit legal and tax professionals, as well as tax administrators. ATLB will ...
    • Goodridge appeal - legal principles governing assignment and novation of contracts 

      Lovell, Martin Howard; Vuong, Brian (LexisNexis, 2011-03)
      The recent decision of the full bench of the Federal Court in Leveraged Equities Ltd v Goodridge1 has unanimously overturned the contentious first instance decision of Rares J2 and, in doing so, has restored clarity to the ...
    • Information overload: CCTV, your networks, communities and crime 

      Harris, Vandra Marie Elizabeth; Harris, Crispin (Edith Cowan University, 2009)
      Electronic surveillance continues to play a central but often unobserved role in contemporary Western societies and attempts to police them. This paper focuses on closed circuit television (CCTV) footage and its ...
    • Kony 2012: Intervention Narratives and the Saviour Subject 

      Chazal, Nerida; Pocrnic, Adam (Queensland Uuniversity of Technology, 2016)
      In 2012, the Kony 2012 Campaign became the most watched human rights video to date, garnering over 100 million views in just six days. The Campaign relied on easily digestible narratives that encouraged an imperialistic ...
    • The perils of tardy PPSR registration: Pozzebon (Trustee) v Australian Gaming and Entertainment Ltd 

      Lovell, Martin Howard; Morrow, Laity (LexisNexis, 2014-11)
      The recent decision of Pozzebon (Trustee) v Australian Gaming and Entertainment Ltd1 serves as a cautionary tale to secured lenders. It illustrates how a failure to register a security interest on the Personal Property ...
    • Re-framing ‘counterfeit from a public health perspective’: A case for fraudulent medicine 

      Bandiera, Rhiannon; Marmo, Marinella (SAGE Publications, 2016-01-12)
      “Black market” counterfeiters operating outside of authorised industry are often framed as the perpetrators of dangerous and defective medicines within legal pharmaceutical markets. However the assumption that all medicines ...
    • Reducing tax complexity: quick reference cards for tax practitioners 

      Kenny, Paul (LexisNexis, 2015-02)
      Overcoming complexity in the tax system is one of the major challenges for the profession as well as the community. This article looks at the development of quick reference guides (QRGs) that seek to improve simplicity by ...
    • Reducing the company tax rate and abolishing the MRRT: a step forward or back? 

      Villios, Sylvia; Xynas, Lidia; Kenny, Paul; Blissenden, Michael (LexisNexis, 2014-12)
      The Australia’s Future Tax System Review,1 commonly referred to as the Henry Tax Review (the Review) has been “one of the most comprehensive reviews of the tax and transfer system” ever undertaken in Australia.2 The overall ...