Volume 5, Issue 2

LIQUIDATIONS – INCOME TAX ISSUES  Associate Professor Stephen Barkoczy, Jane Trethewey and Michelle Bennett

TOLLING COMPANIES AND THEIR INCOME TAXATION FEATURES  Charles Birch

CHOOSING THE RIGHTJOINT VENTURE STRUCTURE FOR A FARMIN OR FARMOUT  Charles Birch

THE JAPANESE CONSUMPTION TAX EXPERIENCE: LESSONS FOR AUSTRALIA?  Justin Dabner

CAPITAL ALLOWANCES:  THE NEW  UNIFORM REGIME  Rodney Fisher

TAXATION SCHOLARSHIP IN AUSTRALIA AND NEW ZEALAND: A PRELIMINARY VIEW  Colin Fong