REWRITING TAX LEGISLATION – CAN POLISHING SILVER REALLY TURN IT INTO GOLD? Adrian Sawyer
STRIKING GOLD OFFSHORE WITH AUSTRALIA’S TAX INFORMATION GATHERING POWERS: ALCHEMY OR EVOLUTION? Michael Dirkis and Brett Bondfield
WHAT SHOULD BE THE TIMING RULE FOR ‘DERIVATION’ OF ASSESSABLE INCOME BY BENEFICIARIES OF DISCRETIONARY TRUSTS? Dale Boccabella
THE ‘DIRECT’ REQUIREMENT FOR A PUBLIC BENEVOLENT INSTITUTION – DOES THE HUNGER PROJECT CASE CONFIRM IT NEVER APPLIED? Fiona Martin and Ian Murray
INLAND REVENUE’S POWERS OF SEARCH AND SEIZURE AND TAXPAYERS’ CONSTITUTIONAL RIGHTS Ranjana Gupta
STAGE ONE OF AUSTRALIA’S TRANSFER PRICING CHANGES: PUBLIC SUBMISSIONS (RE)ACTION Kraal and Lugo Marin