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Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Budget Forum 2025: Why It’s Time to Think Big on Tax Reform

If there was ever an election campaign where there was a chance to think big on tax — at a time where cost-of-living pressures and… Read More ›

Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›