Editors Updates – Journal of Australian Taxation

The Journal of Australian Taxation is a peer-reviewed scholarly journal publishing articles on all issues relating to taxation.

Under co-editors John McLaren (CQ University) and John Minas (Curtin University) the Journal continues its broad scope. It embraces discussions on any aspect of taxation from any jurisdiction. The editors would like to acknowledge the former editorship of Keith Kendall and thank him for his excellent service to the Journal. The Journal is open source and available online.

CALL FOR PAPERS

The editors are now calling for submissions. There is no deadline. Submissions are received at any time during the year, and once refereed and accepted, articles are published online as part of the volume for that year. Any methodology is acceptable, including but not limited to legal, economic, accounting, critical, empirical and comparative approaches.

Articles between 8,000 and 12,000 words are preferred and it is unlikely that submissions of less than 5,000 words would be accepted. They must be written in accordance with the Australian Guide to Legal Citation, forth edition (AGLC3). A Word template is available from the editors.

For more information or to make a submission contact John McLaren at john.mclaren@utas.edu.au

AVAILABILITY OF THE JOURNAL

There are no fees or charges associated with submitting to or publishing in this journal.

As an open access journal, all content is freely available without charge to users and their institutions, and articles are accepted on condition that users may read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose without asking prior permission from the publisher or the author.

Issue Editorial

The Journal of Australian Taxation has always adopted a policy of publishing articles on a wide range of tax topics. This volume is no exception. It contains seven articles from tax practitioners and academics on Australian and New Zealand tax issues.

The articles in this volume deal with a wide range of topics. Thus the first article, by Lisa Marriott and Dalice Sim, examines the attitude of over 3,000 New Zealand and Australian residents to tax evasion and welfare fraud. This is extremely timely in light of the controversial automated welfare overspending recovery program by Australian authorities. The respondents to the survey saw tax evasion as just as serious a crime as welfare fraud. This, the authors argue, conflicts with policy settings in both countries which treat welfare fraud as more serious than tax evasion. It has implications for policy makers and the judicial system alike.

In the second article Sunita Jogarajan examines the need for external scrutiny of the Australian Tax Office given the extent of the powers of the Commissioner of Taxation. The author argues that the current range of external bodies that have a role in scrutinising the ATO may be ineffective. Given the need for taxpayers to have certainty under the self‐assessment system, this article provides a thought‐provoking overview of the current situation.

Jonathan Nguyen in the third article looks at the Australian dividend imputation system and in particular the implications for corporations of a company tax rate reduction and the differential in the value of the imputation credits. It is a very timely discussion given the Australian Government’s drive to reduce the company tax rate.

Cyrus Thistleton is the author of a most comprehensive article on the general anti‐avoidance rule contained in Australia’s Goods and Services Tax legislation. In particular the author discusses the basis on which the Commissioner of taxation is empowered or required to cancel any tax benefit obtained by the taxpayer. This article is important reading for academics and tax practitioners who wish to increase their understanding of the GST GAAR.

The fifth article, by James Murray, examines the taxation consequences of companies making distributions to their shareholders by way of bonus shares; dividend reinvestment plans and profit distribution plans. The article is based on New Zealand taxation law and New Zealand’s imputation system and resident withholding tax.

The sixth article was written by David Jones, a retired tax academic from RMIT, and John Passant and John McLaren. It should be noted that this article was refereed and approved for publication prior to John McLaren and John Passant assuming the editorship of the journal. The article argues that the test of residence for a company not incorporated in Australia may be deemed to be a resident if its central management and control is in Australia without the need to show that it is also carrying on a business in Australia. This means that the ATO’s approach to this issue, contained in tax ruling TR 2004/14, may be open to serious doubt.

The last article in this edition, by Brian Dollery and Joseph Drew, illustrates the breadth of topics published in the Journal of Australian Taxation. The article critically examines the financial, efficiency and equity effects on councils and ratepayers as a result of the forced amalgamations of some local government councils in New South Wales. The article provides an excellent insight into this area of local government operations and the imposition of rates, which are a form of land tax.