Recent Revenue Law Journal

2024

• McMillan, James --- "A Curious Concession? Australia s Withholding Tax Exemption for Franked Dividends" [2024] RevenueLawJl 1; (2024) 30 Revenue Law 1

2022

• Borg, Christian N --- "Australian Transfer-Pricing in the Aftermath of Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia (2019)" [2022] RevenueLawJl 2; (2022) 29 Revenue Law 31
• Pankiv, Marta --- "A Review of How America was Tricked on Tax Policy: Secrets and Undisclosed Practices by Bret N. Bogenschneider" [2022] RevenueLawJl 1; (2022) 29 Revenue Law 1

2021

• Villios, Sylvia; Blissenden, Michael; Kenny, Paul --- "Australia s Tax Law Policy of the Past and That of the Post Digital Revolution" [2021] RevenueLawJl 1; (2021) 28 Revenue Law, Article 1

2020

• Hani, Abdallah --- "An Outlook on the Implementation of Transfer Pricing Legislation in the Kingdom of Saudi Arabia" [2020] RevenueLawJl 2; (2020) 27 Revenue Law, Article 2
• Gurrea-Mart nez, Aurelio; Ooi, Vincent --- "The Tax Treatment of Haircuts in Financial Reorganizations" [2020] RevenueLawJl 1; (2020) 27 Revenue Law, Article 1

2019

• Mudhar, Dylan --- "The Meaning of 'Associate': An Analysis of the Outcomes of Commissioner of Taxation v BHP Billiton (2019)" [2019] RevenueLawJl 1; (2019) 26 Revenue Law, Article 1

2018

• Ivanova, Milla --- "The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK" [2018] RevenueLawJl 2; (2015-2018) 25 Revenue Law, Article 7
• Moosa, Fareed --- "A Comparison Between the Modalities of Interpreting Tax Legislation Applied in South Africa and Australia" [2018] RevenueLawJl 1; (2015-2018) 25 Revenue Law, Article 6

2015

• Zhan, Jierui (Jerry) --- "An Outlook on Intangible Assets and Transfer Pricing in China" [2015] RevenueLawJl 5; (2015) 25 Revenue Law, Article 5
• Markham, Michelle --- "New Developments in Dispute Resolution in International Tax" [2015] RevenueLawJl 4; (2015) 25 Revenue Law, Article 4
• Tretola, John --- "Comparing the New Zealand and Australian GAAR" [2015] RevenueLawJl 3; (2015) 25 Revenue Law, Article 3
• Villios, Sylvia --- "Director penalty notices - promoting a culture of good corporate governance and of successful corporate rescue post insolvency" [2015] RevenueLawJl 2; (2015) 25 Revenue Law, Article 2
• Azzi, John --- "The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun" [2015] RevenueLawJl 1; (2015) 25 Revenue Law, Article 1

2014

• Leighton-Daly, Mathew --- "Money laundering offences: Out with certainty, in with discretion?" [2014] RevenueLawJl 6; (2014) 24 Revenue Law, Article 6
• Smailes, Andrew --- "Reform of the use of corporate tax losses: An appraisal of the options and a consideration of the next steps" [2014] RevenueLawJl 5; (2014) 24 Revenue Law, Article 5
• M, B J --- "The uses and abuses of GST reform in Australia" [2014] RevenueLawJl 4; (2014) 24 Revenue Law, Article 4
• Alley, Clinton; Bentley, Duncan; James, Simon --- "Politics and tax reform: A comparative analysis of the implementation of a broad-based consumption tax in New Zealand, Australia and the United Kingdom" [2014] RevenueLawJl 3; (2014) 24 Revenue Law, Article 3
• Dal Pont, Gino --- "Ethical conflicts and the tax practitioner" [2014] RevenueLawJl 2; (2014) 24 Revenue Law, Article 2
• Sadiq, Kerrie; Marsden, Stephen --- "The small business CGT concessions: Evidence from the perspective of the tax practitioner" [2014] RevenueLawJl 1; (2014) 24 Revenue Law, Article 1

2013

• Corkery, Jim; Forder, Jay; Svantesson, Dan; Mercuri, Enrico --- "Taxes, the internet and the digital economy" [2013] RevenueLawJl 6; (2013) 23 Revenue Law, Article 6
• Tretola, John --- "Turning gambling silver into tax gold" [2013] RevenueLawJl 5; (2013) 23 Revenue Law, Article 5
• Enrico, Mercuri --- "Instantaneous exchange of information" [2013] RevenueLawJl 4; (2013) 23 Revenue Law, Article 4
• Dirkis, Michael --- "On the eve of the global response to BEPS: Australia's new transfer pricing rules" [2013] RevenueLawJl 3; (2013) 23 Revenue Law, Article 3
• Augustinos, Nicholas --- "Apportionment of Dual-Purpose Expenses" [2013] RevenueLawJl 2; (2013) 23 Revenue Law, Article 2
• Hanegbi, Rami --- "The Transition to Retirement Provisions: A Critical Analysis and a Consideration of Policy Alternatives" [2013] RevenueLawJl 1; (2013) 23 Revenue Law, Article 1

2012

• Mercuri, Enrico --- "Arguments for an international tax base" [2012] RevenueLawJl 9; (2012) 22 Revenue Law, Article 9
• Villios, Sylvia --- "An inherited wealth tax for Australia? The Henry Recommendation 25 for a bequests tax" [2012] RevenueLawJl 8; (2012) 22 Revenue Law, Article 8
• Taylor, Madeline --- "Is it a levy, or is it a tax, or both?" [2012] RevenueLawJl 7; (2012) 22 Revenue Law, Article 7
• Xynas, Lidia; Jaynes, Steve --- "From tax expenditures to rebates: An 'output based equity' approach for Australia's retirement policies" [2012] RevenueLawJl 6; (2012) 22 Revenue Law, Article 6
• Dirkis, Michael --- "...Nowhere man sitting in his nowhere land': The continuing saga of cross border arbitrage" [2012] RevenueLawJl 5; (2012) 22 Revenue Law, Article 5
• Marsden, Stephen; Sadiq, Kerrie; Wilkins, Timothy --- "Small business entity tax concessions: Through the eyes of the practitioner" [2012] RevenueLawJl 4; (2012) 22 Revenue Law, Article 4
• Corkery, Jim; Zornada, Kirsten --- "High-frequency trading and a financial transactions tax" [2012] RevenueLawJl 3; (2012) 22 Revenue Law, Article 3
• Devos, Ken --- "The impact of tax professionals upon the compliance behavior of Australian individual taxpayers" [2012] RevenueLawJl 2; (2012) 22 Revenue Law, Article 2
• Diaz, Daniel --- "Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1; (2012) 22 Revenue Law, Article 1

2011

• Azzi, John --- "Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8; (2011) 21 Revenue Law, Article 8
• Delany, Tom --- "Personal Services Income: where to from here?" [2011] RevenueLawJl 7; (2011) 21 Revenue Law, Article 7
• Tretola, John; Villios, Sylvia; Callea, Pasqualina --- "GST and residential premises - which intention is relevant?" [2011] RevenueLawJl 6; (2011) 21 Revenue Law, Article 6
• Mercuri, Enrico --- "The obligation to obey tax laws" [2011] RevenueLawJl 5; (2011) 21 Revenue Law, Article 5
• Zornada, Kirsten --- "No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation" [2011] RevenueLawJl 4; (2011) 21 Revenue Law, Article 4
• Black, Celeste; Dirkis, Michael --- "Farming carbon: taxation implications of the Carbon Farming Initiative" [2011] RevenueLawJl 3; (2011) 21 Revenue Law, Article 3
• Elliffe, Craig; Yin, Jun --- "Hybrid entity double taxation: A case study on the taxation of trans-Tasman limited partnerships" [2011] RevenueLawJl 2; (2011) 21 Revenue Law, Article 2
• Villios, Sylvia --- "Measuring the tax gap of business taxpayers in Australia" [2011] RevenueLawJl 1; (2011) 21 Revenue Law, Article 1

2010

• Kutlaca, Aleksander --- "Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?" [2010] RevenueLawJl 7; (2010) 20 Revenue Law, Article 7
• Manyam, Joel --- "Taxation Of Gains From Banking and Insurance Businesses In New Zealand" [2010] RevenueLawJl 6; (2010) 20 Revenue Law, Article 6
• Freudenberg, Brett; Nathie, Mahmood --- "The Constitution and Islam: Are Tax Reforms Possible To Facilitate Islamic Finance?" [2010] RevenueLawJl 5; (2010) 20 Revenue Law, Article 5
• Yan, Xu --- "Reforming Value Added Tax in Mainland China: A Comparison with the EU" [2010] RevenueLawJl 4; (2010) 20 Revenue Law, Article 4
• Tretola, John --- "Tax Exempt - It's Not About Tax But Charity" [2010] RevenueLawJl 3; (2010) 20 Revenue Law, Article 3
• Xynas, Lidia --- "Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" [2010] RevenueLawJl 2; (2010) 20 Revenue Law, Article 2
• Carbone, Domenic --- "An Extraordinary Concept of Ordinary Income? The Significance of FCT v Montgomery on What is Income According to Ordinary Concepts" [2010] RevenueLawJl 1; (2010) 20 Revenue Law, Article 1

2009

• Corkery, Jim --- "A Carbon Tax - Onwards" [2009] RevenueLawJl 7; (2009) 19 Revenue Law, Article 7
• Arnold, Brian J --- "The Arm's Length Principle and the CCCTB: Solutions to transfer pricing issues for individual countries and the European Union?" [2009] RevenueLawJl 6; (2009) 19 Revenue Law, Article 6
• Haskic, Nerissa --- "Changing CGT Small Business Concessions - For Better Or Worse?'" [2009] RevenueLawJl 5; (2009) 19 Revenue Law, Article 5
• Tretola, John --- "General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective" [2009] RevenueLawJl 4; (2009) 19 Revenue Law, Article 4
• Elliffe, Craig; Prebble, John --- "Being Caught Up By The Past: The Enforcement Of Foreign Revenue Debts" [2009] RevenueLawJl 3; (2009) 19 Revenue Law, Article 3
• Dirkis, Michael --- "An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Complance" [2009] RevenueLawJl 2; (2009) 19 Revenue Law, Article 2
• Devos, Ken --- "Australian Tax Rewrite" [2009] RevenueLawJl 1; (2009) 19 Revenue Law, Article 1

2008

• Corkery, Jim; Gerrard, Anthea; Lockie, Damien --- "Because Parliament Can" [2008] RevenueLawJl 8; (2008) 18 Revenue Law, Article 8
• Jay, Tim --- "Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income" [2008] RevenueLawJl 7; (2008) 18 Revenue Law, Article 7
• Kenny, Paul --- "The 1999 Review of Business Taxation: Should We Fast Track Small Business Tax Reform?" [2008] RevenueLawJl 6; (2008) 18 Revenue Law, Article 6
• LI, Qun --- "Tax Incentive Policies for Foreign-Invested Enterprises in China and their Influence on Foreign Investment" [2008] RevenueLawJl 5; (2008) 18 Revenue Law, Article 5
• Barton, Glen A --- "Australian Dividend Withholding Tax" [2008] RevenueLawJl 4; (2008) 18 Revenue Law, Article 4
• Tretola, John --- "A Loan by Any Other Name Would Smell So Sweet" [2008] RevenueLawJl 3; (2008) 18 Revenue Law, Article 3
• Catherall, Darren --- "Present Entitlement toTrust Income and the Rule in Upton v Brown" [2008] RevenueLawJl 2; (2008) 18 Revenue Law, Article 2
• Devos, Ken --- "Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia" [2008] RevenueLawJl 1; (2008) 18 Revenue Law, Article 1

2007

• Corkery, Jim; Gerrard, Anthea --- "Retrospectivity" [2007] RevenueLawJl 11; (2007) 17 Revenue Law, Article 11
• Svantesson, Dan --- "E-Commerce Tax: How The Taxman Brought Geography To The 'Borderless' Internet" [2007] RevenueLawJl 10; (2007) 17 Revenue Law, Article 10
• Jay, Tim --- "Retro Active Tax Legislation: A 'Deaf Leopard' And His Spots" [2007] RevenueLawJl 9; (2007) 17 Revenue Law, Article 9
• Boccabella, Dale --- "Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis" [2007] RevenueLawJl 8; (2007) 17 Revenue Law, Article 8
• Tretola, John --- "The Simplified Tax System - Has It Simplified Tax At All And, If So, Should It Be Extended?" [2007] RevenueLawJl 7; (2007) 17 Revenue Law, Article 7
• Edmundson, Peter --- "When Is An Acquisition By A 'Trust' For GST Purposes?" [2007] RevenueLawJl 6; (2007) 17 Revenue Law, Article 6
• Fisher, Rodney --- "JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?" [2007] RevenueLawJl 5; (2007) 17 Revenue Law, Article 5
• Hart, Geoffrey --- "The Limited Impact Of Whitfords Beach In Urban Land Development." [2007] RevenueLawJl 4; (2007) 17 Revenue Law, Article 4
• Zeman, Linda --- "Federal Commissioner Of Taxation V Hart:Did the High Court set the Threshold too Low?" [2007] RevenueLawJl 3; (2007) 17 Revenue Law, Article 3
• Tan, How Teck --- "The Gourley Principle and The Income Tax Element in Awards of Damages: Some Tax Aspects in Singapore" [2007] RevenueLawJl 2; (2007) 17 Revenue Law, Article 2
• Cassidy, Julie; Sykes, Andrew --- "'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1; (2007) 17 Revenue Law, Article 1

2006

• Corkery, Jim --- "Deductibility" [2006] RevenueLawJl 9; (2006) 16 Revenue Law, 192
• Chaikin, Dr David --- "The Impact of Swiss Principles of Mutual Assistance on Financial and Fiscal Crimes" [2006] RevenueLawJl 8; (2006) 16 Revenue Law, 141
• Postlewaite, Philip F. --- "Treasury Creates a Monster. Australia, Beware the Hybrid Entity!" [2006] RevenueLawJl 7; (2006) 16 Revenue Law, 109
• Scolaro, Diana --- "Tax Rulings : Opinion or Law? The Need for an Independent 'Rule-Maker'" [2006] RevenueLawJl 6; (2006) 16 Revenue Law, 99
• Tan, Ge --- "Tax Treaties' Interpretation and Application under the Challenges of the Digital Economy - Issues Raised by PANAMSAT v Beijing State Tax Bureau" [2006] RevenueLawJl 5; (2006) 16 Revenue Law, 56
• Tretola, John --- "The Interpretation of Taxation Legislation by the Courts - A Reflection on the Views of Justice Graham Hill" [2006] RevenueLawJl 4; (2006) 16 Revenue Law, 73
• Venardos, Dr Angelo --- "The Hypocritical Stance by the OECD, Representing the Developed Nations - Inappropriate Pressure on Less Developed Nations to Adopt Compliant Tax Regimes" [2006] RevenueLawJl 3; (2006) 16 Revenue Law, 25
• Sawyer, Adrian --- "Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Tax Problem?" [2006] RevenueLawJl 2; (2006) 16 Revenue Law, 1
• Jogarajan, Sunita --- "Bring them Home - The Case for Tax Concessions for Returning Australians" [2006] RevenueLawJl 1; (2006) 16 Revenue Law, i

2005

• Postlewaite, Philip --- "The Status of the Judicial Sham Doctrine in the United States" [2005] RevenueLawJl 8; (2005) 15 Revenue Law, 140
• Dirkis, Michael --- "Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7; (2005) 15 Revenue Law, 126
• Damon, Dylan Democrat --- "To What Extent do APAs Confer Greater Certainty With Respect to Transfer Pricing Issues?" [2005] RevenueLawJl 6; (2005) 15 Revenue Law, 111
• Chaikin, David --- "Policy and Fiscal Effects of Swiss Bank Secrecy" [2005] RevenueLawJl 5; (2005) 15 Revenue Law, 90
• Boccabella, Dale --- "ATO's Determination on CGT Cost Base Inclusion for Interest Expenditure Denied Deductibility under Split Loans because PartIVA is Flawed and Misleading" [2005] RevenueLawJl 4; (2005) 15 Revenue Law, 50
• Burton, Mark --- "There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?" [2005] RevenueLawJl 3; (2005) 15 Revenue Law, 4
• Dabner, Justin --- "The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA" [2005] RevenueLawJl 2; (2005) 15 Revenue Law, 36
• Editorial, Guest --- "Editorial" [2005] RevenueLawJl 1; (2005) 15 Revenue Law, 1

2004

• Gumley, Wayne --- "Investments Markets and Sustainable Agriculture; A Case for Ecological Tax Reform" [2004] RevenueLawJl 10; (2004) 14 Revenue Law, 190
• Clark, Braedon --- "The Meaning of Income: the Implications of Stone v FCT" [2004] RevenueLawJl 9; (2004) 14 Revenue Law, 178
• Markham, Michelle --- "Complying with Australian and PATA Transfer Pricing Documentation Rules - A Sisyphean Task" [2004] RevenueLawJl 8; (2004) 14 Revenue Law, 151
• Alexiou, C; Morrison, D --- "The Cross-Border Electronic Supply EU-VAT Rules: Lessons For Australian GST" [2004] RevenueLawJl 7; (2004) 14 Revenue Law, 119
• Hart, Geoffrey --- "The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6; (2004) 14 Revenue Law, 92
• Devos, Ken --- "Penalties and Sanctions for Taxation Offences in Anglo Saxon Countries; Implications for Tax Payer Compliance and Tax Policy" [2004] RevenueLawJl 5; (2004) 14 Revenue Law, 32
• Halkyard, Andrew --- "Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4; (2004) 14 Revenue Law, 19
• Ritchie, Thomas --- "Family Partnerships and Part IVA ITAA 1936" [2004] RevenueLawJl 3; (2004) 14 Revenue Law, 11
• Gerber, Paul --- "Turning base metal into gold - Ronpibon Tin Revisited" [2004] RevenueLawJl 2; (2004) 14 Revenue Law, 5
• Bentley, Duncan --- "Tax law drafting: the principled method" [2004] RevenueLawJl 1; (2004) 14 Revenue Law, 1

2003

• Bentley, Duncan --- "Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems" [2003] RevenueLawJl 9; (2003) 13 Revenue Law, 147
• Everett, Anna --- "An Analysis of the Concepts of 'Present Entitlement'" [2003] RevenueLawJl 8; (2003) 13 Revenue Law, 128
• Lund, Siska --- "Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7; (2003) 13 Revenue Law, 115
• Strange, Andrew --- "Topical Issues in Corporate Tax Losses" [2003] RevenueLawJl 6; (2003) 13 Revenue Law, 99
• Gerber, Paul --- "Privative Clauses! The Last Hurrah?" [2003] RevenueLawJl 5; (2003) 13 Revenue Law, 85
• Henn, Thomas; Boujos, Jocelyne --- "The Penthouse, the Porshce or the Pension: Superannuation and Divorce" [2003] RevenueLawJl 4; (2003) 13 Revenue Law, 28
• Lonnquist, Tobias --- "The Trends Towards Purposive Statutory Interpretation: Human Rights at Stake" [2003] RevenueLawJl 3; (2003) 13 Revenue Law, 18
• Postlewaite, Philip --- "Guest Editorial: Reflections From Up Above About My Excellent Adventure Down Under" [2003] RevenueLawJl 2; (2003) 13 Revenue Law, 4
• Corkery, Jim --- "On Literalism, Rule of Law and Due Process" [2003] RevenueLawJl 1; (2003) 13 Revenue Law, 1

2002

• Mroczkowski, Primrose --- "A Review of Stephen Barkoczy, Don Maloney and Wayne Ngo, Pooled Development Handbook" [2002] RevenueLawJl 10; (2002) 12 Revenue Law, 164
• Khincha, H Padamchand --- "Taxation of Employee Stock Option Plans: International Principles" [2002] RevenueLawJl 9; (2002) 12 Revenue Law, 145
• Pugh, Tegan Lloyd; McMahon, Jane --- "Taxation in Australia of Non-Resident Athletes: Maurice Greene and the Olympic Games: Can the ATO catch the fastest man in the world?" [2002] RevenueLawJl 8; (2002) 12 Revenue Law, 128
• Fernandez, Prafula; Pope, Jeff --- "International Taxation of Multinational Enterprises (MNEs)" [2002] RevenueLawJl 7; (2002) 12 Revenue Law, 106
• Teck, Tan How --- "When is Income under Long-term Contracts Derived?" [2002] RevenueLawJl 6; (2002) 12 Revenue Law, 93
• O'Rourke, Kevin --- "The GST Rulings System - Is it Failing?" [2002] RevenueLawJl 5; (2002) 12 Revenue Law, 79
• Edmonds, RF --- "Part IVA and Anti-Avoidance" [2002] RevenueLawJl 4; (2002) 12 Revenue Law, 60
• Priestley QC, LJ --- "Commissioner's Powers of Settlement and Compromise" [2002] RevenueLawJl 3; (2002) 12 Revenue Law, 40
• Bersten, Michael --- "Independence and Accountability of the Commissioner of Taxation" [2002] RevenueLawJl 2; (2002) 12 Revenue Law, 5
• Bentley, Duncan; Corkery --- "Deductibility of Education Fees" [2002] RevenueLawJl 1; (2002) 12 Revenue Law, 1

2001

• Barkoczy, Stephen --- "A Review of Peter McMahon and Amrit MacIntyre, GST and the Financial Markets" [2001] RevenueLawJl 8; (2001) 11 Revenue Law, 132
• Bentley, Duncan --- "A Review of Roy Rohatgi, Basic International Taxation" [2001] RevenueLawJl 7; (2001) 11 Revenue Law, 127
• Dabner, Justin --- "Japan's Income Tax System - Lessons for Australia" [2001] RevenueLawJl 6; (2001) 11 Revenue Law, 97
• Cassidy, Julie --- "Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5; (2001) 11 Revenue Law, 65
• Edmundson, Peter --- "An Analysis of GST and Third Party Consideration" [2001] RevenueLawJl 4; (2001) 11 Revenue Law, 46
• Anderson, Colin; Morrison, David --- "GST and Insolvency Practioner Liability: Who Are You?" [2001] RevenueLawJl 3; (2001) 11 Revenue Law, 23
• Pope, Jeff --- "Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business" [2001] RevenueLawJl 2; (2001) 11 Revenue Law, 6
• Bentley, Duncan; Corkery, Jim --- "Too Many Words (Editorial)" [2001] RevenueLawJl 1; (2001) 11 Revenue Law, 1

2000

• Mann, Jeff; Swinson, John; Morrison, David --- "e-GST" [2000] RevenueLawJl 9; (2000) 10 Revenue Law, 138
• Whitby, Catherine --- "First Do No Harm: GST and Health Care Services" [2000] RevenueLawJl 8; (2000) 10 Revenue Law, 119
• Arbutina, Hrvoje --- "Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment" [2000] RevenueLawJl 7; (2000) 10 Revenue Law, 107
• Beyer, Vicki --- "Japan's Consumption Tax: Settled in to Stay" [2000] RevenueLawJl 6; (2000) 10 Revenue Law, 98
• Pallot, Marie; Fenwick, Hayden --- "Recent GST Reforms and Proposals in New Zealand" [2000] RevenueLawJl 5; (2000) 10 Revenue Law, 88
• James, Simon --- "VAT/GST: The UK Experience Revisited" [2000] RevenueLawJl 4; (2000) 10 Revenue Law, 72
• Littlewood, Michael --- "An Australasian Contribution to Hong Kong Tax Law" [2000] RevenueLawJl 3; (2000) 10 Revenue Law, 41
• Greenbaum, Abe --- "The Canadian GST Treatment of Financial Services - What Lessons are there for Australia?" [2000] RevenueLawJl 2; (2000) 10 Revenue Law, 24
• Bentley, Duncan --- "Ten years of the Revenue Law Journal: A Diary of Tax Reform" [2000] RevenueLawJl 1; (2000) 10 Revenue Law, 1

1999

• Bentley, Duncan --- "Principles of Value Added Tax" [1999] RevenueLawJl 7; (1999) 9 Revenue Law, 172
• Tran-Nam, Binh --- "Comments on 'Recognising The Pitfalls in Tax Compliance Costs Research'" [1999] RevenueLawJl 6; (1999) 9 Revenue Law, 157
• Bentley, Duncan --- "The ATO, Tax and the Internet: The Emperor's New Clothes?" [1999] RevenueLawJl 5; (1999) 9 Revenue Law, 99
• Spry, Fiona; Morrison, David --- "Dividend And Capital Streaming" [1999] RevenueLawJl 4; (1999) 9 Revenue Law, 77
• Clark, Braedon --- "Using Tax Incentives to Encourage Investment in the Australian Film Industry" [1999] RevenueLawJl 3; (1999) 9 Revenue Law, 58
• Richardson, Grant; Devos, Ken --- "The Deductibility of Interest Expense in Anglo-American Countries: A Comparison and Review of Policy" [1999] RevenueLawJl 2; (1999) 9 Revenue Law, 33
• Wills, Michelle --- "The Tax Treatment of Intangibles in the Context of Transfer Pricing" [1999] RevenueLawJl 1; (1999) 9 Revenue Law, 1

1998

• Bentley, Duncan --- "Current Books" [1998] RevenueLawJl 10; (1998) 8 Revenue Law, 216
• Jianxiong, Zhai --- "Tax Legislation of The People's Republic Of China and its Information Sources" [1998] RevenueLawJl 9; (1998) 8 Revenue Law, 207
• McDermid, Jeff; Young, Sheree --- "Thin Capitalisation Changes - Effect on Trusts" [1998] RevenueLawJl 8; (1998) 8 Revenue Law, 199
• Azzi, John --- "Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7; (1998) 8 Revenue Law, 175
• Ma, Winnie (Jo-Mei) --- "The Continuity of Business Tests for Carrying Forward Losses" [1998] RevenueLawJl 6; (1998) 8 Revenue Law, 141
• Tregoning, Ian --- "Liedig and the Limits of Section 96" [1998] RevenueLawJl 5; (1998) 8 Revenue Law, 122
• Watanabe, Richard --- "Developing Taiwan into a Regional Finance and Operations Centre: A Taxation Perspective" [1998] RevenueLawJl 4; (1998) 8 Revenue Law, 88
• Turner, John L; Smith, Malcolm; Gurd, Bruce --- "Recognising the Pitfalls in Tax Compliance Costs Research" [1998] RevenueLawJl 3; (1998) 8 Revenue Law, 62
• James, Simon; Oats, Lynne --- "Tax Harmonisation and the Case of Corporate Taxation" [1998] RevenueLawJl 2; (1998) 8 Revenue Law, 36
• Halkyard, Andrew --- "The Hong Kong Tax Paradox Or Why Jurassic Park Exists in the Pearl River Delta" [1998] RevenueLawJl 1; (1998) 8 Revenue Law, 1

1997

• Wheelwright, Karen --- "Taxpayers' Rights in Australia" [1997] RevenueLawJl 10; (1997) 7 Revenue Law, 226
• Alston, Andrew --- "Taxpayers' Rights in New Zealand" [1997] RevenueLawJl 9; (1997) 7 Revenue Law, 211
• Ishimura, Koji --- "The State of Taxpayers' Rights in Japan" [1997] RevenueLawJl 8; (1997) 7 Revenue Law, 164
• Greenbaum, Abe --- "Taxpayers' Bills of Rights 1 and 2: A Charter to be Followed by the Rest of the World or Just Another Attack on the Tax Authority?" [1997] RevenueLawJl 7; (1997) 7 Revenue Law, 138
• Li, Jinyan --- "Taxpayers' Rights in Canada" [1997] RevenueLawJl 6; (1997) 7 Revenue Law, 83
• Sommerhalder, Ruud --- "Taxpayer Rights in the Netherlands" [1997] RevenueLawJl 5; (1997) 7 Revenue Law, 58
• Hultqvist, Anders --- "Taxpayers' Rights in Sweden" [1997] RevenueLawJl 4; (1997) 7 Revenue Law, 43
• Deak, Daniel --- "Taxpayer Rights and Obligations: The Hungarian Experience" [1997] RevenueLawJl 3; (1997) 7 Revenue Law, 18
• Williams, Bob --- "Taxpayer Rights in South Africa" [1997] RevenueLawJl 2; (1997) 7 Revenue Law, 1
• Editors --- "Editorial" [1997] RevenueLawJl 1; (1997) 7 Revenue Law, v

1996

• Greenbaum, Abe --- "Income Tax: A Critical Analysis" [1996] RevenueLawJl 9; (1996) 6 Revenue Law, 158
• Barkoczy, Stephen; Barkoczy, Mei-Ling --- "Directors' Liability and the New Regime for Collecting Unremitted Tax Instalments" [1996] RevenueLawJl 8; (1996) 6 Revenue Law, 147
• Schabe, David; Walpole, Michael --- "Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7; (1996) 6 Revenue Law, 133
• Carbone, Domenic --- "Statutory Judicial Review of the Administration of the Income Tax Assessment Act 1936" [1996] RevenueLawJl 6; (1996) 6 Revenue Law, 104
• Passant, John --- "A Crooked Journey Through the Maze? Or: University Fees as Self-Education Expenses" [1996] RevenueLawJl 5; (1996) 6 Revenue Law, 64
• Morabito, Vince; Barkoczy, Stephen --- "What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4; (1996) 6 Revenue Law, 43
• Bentley, Duncan --- "Problem Resolution: Does the ATO Approach Really Work?" [1996] RevenueLawJl 3; (1996) 6 Revenue Law, 17
• Cullen, Richard --- "The Plight of Tax Policy: An East Asian Perspective" [1996] RevenueLawJl 2; (1996) 6 Revenue Law, 1
• Editors --- "Editorial" [1996] RevenueLawJl 1; (1996) 6 Revenue Law, v

1995

• Cleary, Jo --- "The Evolution of Tax Avoidance" [1995] RevenueLawJl 10; (1995) 5(2) Revenue Law, 219
• Cassidy, Julie --- "Peabody v FCT and Part IVA" [1995] RevenueLawJl 9; (1995) 5(2) Revenue Law, 197
• James, Simon; Wallschutzky, Ian --- "The Design of an Appropriate System of Tax Rulings" [1995] RevenueLawJl 8; (1995) 5(2) Revenue Law, 175
• Prebble, John --- "International Tax Education" [1995] RevenueLawJl 7; (1995) 5(2) Revenue Law, 151
• Dirkis, Michael --- "Humpty Dumpty's Rule: Income Streaming and Trusts" [1995] RevenueLawJl 6; (1995) 5(1) Revenue Law, 141
• Burford, Karen --- "Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)" [1995] RevenueLawJl 5; (1995) 5(1) Revenue Law, 100
• Cooper, Tony --- "Taxing the Family Unit: Income Splitting for all?" [1995] RevenueLawJl 4; (1995) 5(1) Revenue Law, 82
• Wills, Michelle --- "South African Double Tax Treaties: Royalty Reform in the Light of the Australian Experience" [1995] RevenueLawJl 3; (1995) 5(1) Revenue Law, 55
• Alley, Clinton R; Bentley, Duncan --- "In Need of Reform? A Trans-Tasman Perspective on the Definition of 'Residence'" [1995] RevenueLawJl 2; (1995) 5(1) Revenue Law, 40
• Carbone, Domenic --- "A Loss of Trust in Loss Trusts" [1995] RevenueLawJl 1; (1995) 5(1) Revenue Law, 1

1994

• Livingstone-Ward, Robert --- "Use of Administrative Decisions (Judicial Review) Against Customs Seizures" [1994] RevenueLawJl 12; (1994) 4(2) Revenue Law, 199
• de Leifde, Robert --- "Reform of the Australian Wholesale Sales Tax" [1994] RevenueLawJl 11; (1994) 4(2) Revenue Law, 182
• Smith, Barbara --- "Part IVA - A Tiger, or Toothless?" [1994] RevenueLawJl 10; (1994) 4(2) Revenue Law, 160
• Beyer, Vicki --- "Tax Administration in Japan" [1994] RevenueLawJl 9; (1994) 4(2) Revenue Law, 144
• Wickerson, John --- "The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office" [1994] RevenueLawJl 8; (1994) 4(2) Revenue Law, 125
• Bentley, Duncan --- "The Commissioner's Powers: Democracy Fraying at the Edges?" [1994] RevenueLawJl 7; (1994) 4(2) Revenue Law, 85
• Baxby, David; Brash, Damon --- "Self Education and Receipts: Implications for Income Taxation and FBT in light of FCT v MI Roberts" [1994] RevenueLawJl 6; (1994) 4(1) Revenue Law, 74
• Barkoczy, Stephen --- "The Nature of 'Present Entitlement' in the Taxation of Trusts" [1994] RevenueLawJl 5; (1994) 4(1) Revenue Law, 65
• Smith, Barbara --- "The Taxation of Capital Gains in Relation to Non-residents of Australia" [1994] RevenueLawJl 4; (1994) 4(1) Revenue Law, 42
• Delaney, Thomas P --- "The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3; (1994) 4(1) Revenue Law, 27
• Cassidy, Julie --- "The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission" [1994] RevenueLawJl 2; (1994) 4(1) Revenue Law, 1
• Editors --- "Editorial" [1994] RevenueLawJl 1; (1994) 4(1) Revenue Law, v

1993

• Greenbaum, Abe --- "A Goods and Services Tax for Australia: What Can Be Learned from the Canadian Experience?" [1993] RevenueLawJl 13; (1993) 3(2) Revenue Law, 152
• Qionibaravi, Litia; Green, Richard --- "The Adoption of a Consumption Tax in Fiji" [1993] RevenueLawJl 12; (1993) 3(2) Revenue Law, 143
• Ruangmalai, Rattanawadee --- "Value Added Tax in Thailand" [1993] RevenueLawJl 11; (1993) 3(2) Revenue Law, 135
• Yen, Ching-Chang --- "The Republic of China's Experience with the Introduction of Value Added Tax" [1993] RevenueLawJl 10; (1993) 3(2) Revenue Law, 125
• Beyer, Vicki; Ishimura, Koji --- "The Progress of the Japanese National Consumption Tax" [1993] RevenueLawJl 9; (1993) 3(2) Revenue Law, 115
• Muir, Rodger --- "The Goods and Services Tax: Reflections on the New Zealand Experience, Six Years On" [1993] RevenueLawJl 8; (1993) 3(2) Revenue Law, 100
• Warren, Neil --- "The UK Experience with VAT" [1993] RevenueLawJl 7; (1993) 3(2) Revenue Law, 75
• Khoo, Evelyn --- "The Implications of Fletcher v FCT" [1993] RevenueLawJl 6; (1993) 3(1) Revenue Law, 63
• Hadaway, Jane --- "Supervisory Activities as Permanent Establishments: The Australia/Japan Treaty" [1993] RevenueLawJl 5; (1993) 3(1) Revenue Law, 48
• Greig, John A --- "Aspects of Interest Withholding Tax" [1993] RevenueLawJl 4; (1993) 3(1) Revenue Law, 27
• Hourigan, Phillip --- "A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation" [1993] RevenueLawJl 3; (1993) 3(1) Revenue Law, 12
• McCabe, Bernard --- "The Investigatory Powers of the Commissioner under the Income Tax Assessment Act and Individual Rights" [1993] RevenueLawJl 2; (1993) 3(1) Revenue Law, 1
• Kelly, David St L --- "Guest Editorial" [1993] RevenueLawJl 1; (1993) 3(1) Revenue Law, v

1991

• Marinko, Paul G --- "Transfer Pricing: Australian and American Reactions" [1991] RevenueLawJl 12; (1991) 2(2) Revenue Law, 84
• Smith, Martin --- "New Zealand's Approved Issuer Levy - A Pragmatic 'Concession'" [1991] RevenueLawJl 11; (1991) 2(2) Revenue Law, 76
• Beyer, Vicki L --- "A Tax Incentive for the Clever Country?" [1991] RevenueLawJl 10; (1991) 2(2) Revenue Law, 70
• Peng, Yong --- "A Comparative Analysis of the Sino-Australian Income Tax Agreement" [1991] RevenueLawJl 9; (1991) 2(2) Revenue Law, 46
• Mouritz, David --- "Taxation Treatment of Foreign Currency Exchange Gains and Losses on Borrowings by Australian Resident Taxpayers" [1991] RevenueLawJl 8; (1991) 2(2) Revenue Law, 33
• Bitomsky, Greg --- "The Concern of Assessable Income - Has It Changed?" [1991] RevenueLawJl 7; (1991) 2(2) Revenue Law, 18
• Cassidy, Julie --- "The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FC of T" [1991] RevenueLawJl 6; (1991) 2(2) Revenue Law, 1
• Northeast, Mark --- "Outward Investment: the Branch v Subsidiary Decision" [1991] RevenueLawJl 5; (1991) 2(1) Revenue Law, 68
• Buckley, Ralf --- "Green Taxes: Legal and Policy Issues in Using Economic Instruments for Environmental Management" [1991] RevenueLawJl 4; (1991) 2(1) Revenue Law, 27
• Dirkis, Michael J --- "Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages" [1991] RevenueLawJl 3; (1991) 2(1) Revenue Law, 14
• Lang, Joachim --- "The Case for Taxing Consumption, Part II" [1991] RevenueLawJl 2; (1991) 2(1) Revenue Law, 7
• Balmford, Christopher J --- "Redrafting the Income Tax Assessment Act 1936 in Clear Language" [1991] RevenueLawJl 1; (1991) 2(1) Revenue Law, 1

1990

• Beyer, Vicki L --- "A tax trifecta" [1990] RevenueLawJl 17; (1990) 1(2) Revenue Law, 222
• Davis, Robert --- "The effect of the decision of the Full Court of the Federal Court in Cooling's case" [1990] RevenueLawJl 16; (1990) 1(2) Revenue Law, 216
• Mitchell, Robert --- "Companies and taxation: a review of selected issues" [1990] RevenueLawJl 15; (1990) 1(2) Revenue Law, 203
• Lang, Joachim --- "The case for taxing consumption" [1990] RevenueLawJl 14; (1990) 1(2) Revenue Law, 186
• Bitomsky, Greg --- "The principal place of residence - taxation considerations" [1990] RevenueLawJl 13; (1990) 1(2) Revenue Law, 163
• Cassidy, Julie --- "Capital gains tax consequences of property settlements upon divorce and separation" [1990] RevenueLawJl 12; (1990) 1(2) Revenue Law, 146
• Greig, John --- "The Hong Kong tax system - an overview" [1990] RevenueLawJl 11; (1990) 1(2) Revenue Law, 125
• Editorial --- "Plain English; Tax and Education" [1990] RevenueLawJl 10; (1990) 1(2) Revenue Law, iv
• Liew, Kwai-Lian --- "The 'Everett-Assignment' Reconsidered: Hadlee v Commissioner of Inland Revenue" [1990] RevenueLawJl 9; (1990) 1(1) Revenue Law, 112
• Bitomsky, Greg; Chappell, Alison --- "The Commissioner's Right of Access to Records - Recent Cases on Sections 263 and 264 of the Income Tax Assessment Act" [1990] RevenueLawJl 8; (1990) 1(1) Revenue Law, 96
• Kennedy, Ian --- "Capital Gains and Other Taxes: Their Relevance to Family Law" [1990] RevenueLawJl 7; (1990) 1(1) Revenue Law, 83
• Hazzard, Ian; McKnoulty, Peter --- "Alternative Structures for Business and Investment" [1990] RevenueLawJl 6; (1990) 1(1) Revenue Law, 65
• Markovic, Martin --- "The Taxation Consequences of Future Transactions in Australia" [1990] RevenueLawJl 5; (1990) 1(1) Revenue Law, 42
• Ongwamuhana, Kibuta --- "Perspectives on the Proposed Double Taxation Agreement Between Papua New Guinea and Australia" [1990] RevenueLawJl 4; (1990) 1(1) Revenue Law, 32
• Smith, Martin --- "Specific Legislative Responses to International Transfer Pricing - a Trans- Tasman Comparison" [1990] RevenueLawJl 3; (1990) 1(1) Revenue Law, 10
• Harmer, Brian --- "Self-Assessment Legislation: The Tip of the Taxation Iceberg" [1990] RevenueLawJl 2; (1990) 1(1) Revenue Law, 1
• Corkery, Jim; Hinde, George --- "Introduction" [1990] RevenueLawJl 1; (1990) 1(1) Revenue Law, iv