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Journal of Australian Taxation

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2002 Journal of Australian Taxation

Hill, Graham --- "The True Nature of a Member's Interest in a Superannuation Fund" [2002] JlATax 1; (2002) 5(1) Journal of Australian Taxation 1
D'Ascenzo, Michael --- "Taxation Law Design" [2002] JlATax 2; (2002) 5(1) Journal of Australian Taxation 34
Birch, Charles --- "Choosing the Right Joint Venture Structure for a Farmin or Farmout" [2002] JlATax 3; (2002) 5(1) Journal of Australian Taxation 60
Evans, Chris --- "Taxing Capital Gains: One Step Forwards or Two Steps Back?" [2002] JlATax 4; (2002) 5(1) Journal of Australian Taxation 114
Kenny, Paul --- "The Grapes of Wrath: GST and Food" [2002] JlATax 5; (2002) 5(1) Journal of Australian Taxation 136
Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle --- "Liquidations - Income Tax Issues" [2002] JlATax 6; (2002) 5(2) Journal of Australian Taxation 149
Dabner, Justin --- "The Japanese Consumption Tax Experience: Lessons for Australia?" [2002] JlATax 7; (2002) 5(2) Journal of Australian Taxation 185
Birch, Charles --- "Tolling Companies and Their Income Taxation Features" [2002] JlATax 8; (2002) 5(2) Journal of Australian Taxation 213
Fisher, Rodney --- "Capital Allowances: the New Uniform Regime" [2002] JlATax 9; (2002) 5(2) Journal of Australian Taxation 263
Fong, Colin --- "Taxation Scholarship in Australia and New Zealand: a Preliminary View" [2002] JlATax 10; (2002) 5(2) Journal of Australian Taxation 306
Tran-Nam, Binh; Glover, John --- "Tax Reform in Australia: Impacts of Tax Compliance Costs on Small Business" [2002] JlATax 11; (2002) 5(3) Journal of Australian Taxation 338
Pope, Jeff; Rametse, Nthati --- "Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform" [2002] JlATax 12; (2002) 5(3) Journal of Australian Taxation 382
McGregor-Lowndes, Myles; Conroy, Denise --- "The GST Regulation Impact Statement and Nonprofit Organisations" [2002] JlATax 13; (2002) 5(3) Journal of Australian Taxation 413
Sawyer, Adrian --- "Comparing New Zealand's Private Rulings System and its Features with a Selection of International Private Rulings Systems - What is there in Common?" [2002] JlATax 14; (2002) 5(3) Journal of Australian Taxation 440
Blissenden, Michael --- "Procedural Fairness and Non-assessing Decisions of the Federal Commissioner of Taxation" [2002] JlATax 15; (2002) 5(3) Journal of Australian Taxation 446

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