Volume 8, Issue 2

IS THE AUSTRALIAN TAXATION OFFICE FAILING TO USE ALL ITS WEAPONS AGAINST AGGRESSIVE TAX PLANNING? − AN ANALYSIS AGAINST THE FACTS IN PUZEY v FC OF T  Dale Boccabella

THE INTENT OF THE CONSOLIDATION REGIME  Michael D’Ascenzo

“AUSTRALIA’S LARGEST TAX CASE” REVISITED: A NAIL IN THE COFFIN FOR THE OBJECTIVE APPROACH TO DETERMINING THE DEDUCTIBILITY OF EXPENSES?  Eu-Jin Teo

THE LATE JUSTICE GRAHAM HILL  The Honourable Justice Michael Kirby

TAX COMPLEXITY AND SMALL BUSINESS: A COMPARISON OF THE PERCEPTIONS OF TAX AGENTS IN THE UNITED STATES AND AUSTRALIA  Margaret McKerchar, Laura R Ingraham and Stewart Karlinsky

PARTNERSHIP SALARIES  AND TR 2005/7  Ian Tregoning