Tax Law



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 ›

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

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

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 ›

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

Days before the 2025 federal budget, the Australian Government have released a Statement on Developing an Innovative Australian Digital Asset Industry. At the same time,… Read More ›

Budget Forum 2025: Government Provides More Clarity on the Future Direction of Taxing the Crypto Economy in Australia

The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

In 2020, the Board of Taxation submitted a series of recommendations to the government for reformulating the Australian corporate tax residence rules. The then Coalition… Read More ›

Australian Corporate Residence Rules: Blurring Lines Between Source and Residence Under the BEPS Project?

In my September 2023 Australian Tax Forum article, ‘Redesigning the Charitable Exemption from Duty in New South Wales’, I argued that the New South Wales… Read More ›

Redesigning the Charitable Exemption from Duty in New South Wales

In 2016, the Board of Taxation initiated a review of Australia’s individual tax residence rules. This resulted in a final report in which it recommended… Read More ›

What Is the Future of Individual Tax Residence Under the Proposed Rules?

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