JAT - previous issue

Below you will find articles published in this issue of the Journal. These articles are located in the ARROW repository.

• 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
  by Dale Boccabella

• The Intent of the Consolidation Regime
  by Michael D’Ascenzo

• The Late Justice Graham Hill
  by Honourable Justice Michael Kirby

• Tax Complexity and Small Business: a Comparison of the Perceptions of Tax Agents in the United States and Australia
  by Margaret McKerchar, Laura R Ingraham and Stewart Karlinsky

• "Australia’s Largest Tax Case" Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?
  by Eu-Jin Teo

• Partnership Salaries and TR 2005/7
  by Ian Tregoning