Complexities in Corporate Taxation (Editorial)

(2018) 47(3) Australian Tax Review 165-166

2 Pages Posted: 5 Aug 2019

See all articles by Kerrie Sadiq

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Dale Pinto

Curtin University - Curtin Law School

Date Written: October 1, 2018

Abstract

Welcome to our final issue of Australian Tax Review for 2018 where you will find three thought-provoking articles and a book review that will stimulate discussion around various aspects of company taxation. Since 2002, when the Australian tax consolidation regime was implemented recognising certain groups of entities be treated as single entities for income tax purposes, many of us will have spent considerable time working through Pt 3-90 of the Income Tax Assessment Act 1997 (Cth) and would no doubt concur there are significant complexities involved. It is therefore appropriate that the three articles selected for this issue provide valuable insights on the design elements of entity taxation, the scope of the single entity rule and the potential grounds for challenging the validity or application of taxes. Our case note in this issue is Bywater Investments Ltd v Federal Commissioner of Taxation (2016) 260 CLR 169; 104 ATR 82; [2016] HCA 45 where Stern and Coleman provide a new perspective on the case. While the Australian Tax Review provided a case note on the same case last year, this article provides a different perspective and practical insights from barristers assigned to the case. Continuing the tax theme is the review by Dr John Minas on “Comparative Taxation: Why Tax Systems Differ” co-authored by Chris Evans, John Hasseldine, Andy Lymer, Robert Ricketts and Cedric Stafford.

Suggested Citation

Sadiq, Kerrie and Pinto, Dale, Complexities in Corporate Taxation (Editorial) (October 1, 2018). (2018) 47(3) Australian Tax Review 165-166, Available at SSRN: https://ssrn.com/abstract=3430076

Kerrie Sadiq (Contact Author)

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

Dale Pinto

Curtin University - Curtin Law School ( email )

Australia

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