Now showing items 1-6 of 6

    • 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 ...
    • 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 ...
    • 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 The Liberal Coalition Government has repealed the carbon tax, effective from 1 July 2014.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, 2014-07)
      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 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 ...
    • Self-education expenses: some thoughts for taxpayers and their advisers 

      Blissenden, Michael; Kenny, Paul; Xynas, Lidia (LexisNexis, 2014-09)
      With the advent of another tax year, the nature and form of self-education expenses come to mind. The income tax return for individuals makes a perceived distinction between forms of education for tax purposes but it may ...