By Associate Professor Dale Boccabella

Book Chapters

Boccabella D, 2001, 'Fringe Benefits Tax', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 1 - 84

Boccabella D, 2001, 'Fundamental Income Tax Principles', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 28 - 69

Boccabella D, 2001, 'Goods and Services Tax', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 1033 - 1113

Boccabella D, 2001, 'Income Tax Formula, GST Formula and Tax Rate Schedules', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 10 - 27

Boccabella D, 2001, 'International Taxation', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 781 - 868

Boccabella D, 2001, 'Non-commercial losses', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 1 - 18

Boccabella D, 2001, 'Overview of Book', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 1 - 9

Boccabella D, 2001, 'Taxation of Partnerships', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney, pp. 593 - 645

Boccabella D; Coleman C; Hart G, 2001, 'Teachers` Manual for Australian Tax Analysis: Cases Commentary, Commercial Applications & Questions', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, Law Book Company, Sydney

Boccabella D, 1999, 'Chapters 1, 10, 11 and 12', in Teachers' Manual for Income Tax Analysis, Law Book Company, Sydney

Boccabella D, 1998, 'Chapters 1, 10, 11 and 12', in Income Tax Analysis: Cases, Questions and Commercial Applications, Law Book Company, Sydney

Journal articles

Boccabella D, 2024, 'Ierna case restructure: Was the Division 615 rollover really available?', Weekly Tax Bulletin

Boccabella D, 2024, 'Capital payment in place of dividend issue in Ierna case: Selected observations', Weekly Tax Bulletin

Boccabella D, 2024, 'Discretionary trust income allocations: Can ATO successfully challenge exercise of trustee’s discretion?', Weekly Tax Bulletin

Boccabella D, 2024, 'Streaming of partnership receipts to partners: An initial contribution', The Tax Specialist, 27, pp. 146 - 152

Boccabella D, 2023, 'Section 100A does not apply where under 18-year old beneficiary is entitled: Another mystery surrounding discretionary trusts?', Weekly Tax Bulletin

Boccabella D, 2023, 'Deduction for loss on sale of owner-occupied dwelling in Bowerman: Where to from here?', Weekly Tax Bulletin

Boccabella D, 2023, 'Clough case re payout of employee entitlements on takeover of employer: Analysis questionable on 2 fronts', Weekly Tax Bulletin

Boccabella D, 2023, 'Reviewing Burton: Has the Australia-U.S. Tax Treaty’s FTC Article Failed to Deliver?', Tax Notes International, 111

Boccabella D, 2023, 'COVID-19 pandemic and working at home: Reminder to query ATO statements denying home occupancy expense claims', Weekly Tax Bulletin

Boccabella D, 2023, 'Burton case (only 50% foreign income tax offset) presents challenge for assessable income limb of the GAAR', Weekly Tax Bulletin

Boccabella D, 2022, 'Is deduction denial a viable policy for persistent and sector wide overclaiming of selected expenses?', Weekly Tax Bulletin

Boccabella D, 2022, 'Australia's denial of depreciation deductions for second-hand assets used in residential rental properties: Rationales appear obscure', Australian Tax Forum, 37, pp. 165 - 189

Boccabella D, 2022, 'The taxable facts as at 30 June rule from Carter does not have universal application: A reminder', Weekly Tax Bulletin, https://anzlaw.thomsonreuters.com/Document/I499a1649d27e11ec831a9b63d4a99eb9/View/FullText.html?transitionType=Default&contextData=(sc.Default)&VR=3.0&RS=cblt1.0

Boccabella D, 2022, 'Although 36 years late, repeal of s 82A better late than never', Weekly Tax Bulletin, https://anzlaw.thomsonreuters.com/Document/Iec0d02c3857b11ec831a9b63d4a99eb9/View/FullText.html?transitionType=Default&contextData=(sc.Default)&VR=3.0&RS=cblt1.0

Boccabella D, 2022, 'Land realisations where no profit purpose at time of acquisition: Analysis should align with model or paradigm purpose rule', Weekly Tax Bulletin

Boccabella D, 2022, 'Australia’s denial of depreciation deductions for second-hand assets used in residential rental properties: Rationales appear obscure', Australian Tax Forum, 37, pp. 165 - 189

Boccabella D, 2021, 'Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions', Australian Tax Forum

Boccabella D, 2021, 'Review of Australian discretionary trust and foreign beneficiaries’ foreign net capital gains: Desirable but unlikely', Weekly Tax Bulletin

Boccabella D; Hanna N, 2021, 'Valid disclaimer of trustee appointed trust income creates timely present entitlement for default income beneficiary?', Weekly Tax Bulletin

Boccabella D, 2021, 'Partnership accounting profit/loss differs from its taxable income/tax loss: Why zero or little commentary in tax literature?', Weekly Tax Bulletin

Boccabella D; Manwaring K, 2020, 'Deemed Dividend Rules: Tax Free Extraction of Profits and Exploitation of Structural Foundations of the Income Tax Regime', Australian Tax Review, 49, pp. 87 - 109, https://ssrn.com/abstract=3665857

Boccabella D, 2020, 'Myer isolated transactions doctrine (first strand) at 33-year anniversary', The Tax Specialist, 24, https://search-informit-com-au.wwwproxy1.library.unsw.edu.au/documentSummary;dn=315679817682876;res=IELAPA

Freudenberg B; Boccabella D, 2019, 'Streaming of Franking Credits Curtailed by Bamford-Induced Amendments - an Unintended Consequence?', AUSTRALIAN TAX REVIEW, 48, pp. 190 - 218, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000508198900003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Boccabella D; Blissenden M, 2019, 'No full FITO on US capital gains as CGT discount “excludes” part of gain: Taxpayer in Burton has a case - Part 3', Weekly Tax Bulletin

Bain K; Boccabella D, 2019, 'The age of the home worker - Part 2: calculation of home occupancy expenses, deduction apportionment and partial loss of CGT main residence exemptions', Australian Tax Forum: a journal of taxation policy, law and reform, 34

Boccabella D; Blissenden M, 2019, 'No full FITO on US capital gains as CGT discount “excludes” part of gain: Taxpayer in Burton has a case - Part 2', Weekly Tax Bulletin

Boccabella D; Blissenden M, 2019, 'No full FITO on US capital gains as CGT discount “excludes” part of gain: Taxpayer in Burton has a case - Part 1', Weekly Tax Bulletin

Bain K; Boccabella D, 2018, 'The age of the home worker – part 1: deductibility of home occupancy expenses', Australian Tax Forum: a journal of taxation policy, law and reform, 33, pp. 1 - 43

Boccabella D, 2018, 'Net capital gains of trusts: A systematic method of allocating those gains and other taxable income and analysis of problematic and anomalous issues', AUSTRALIAN TAX REVIEW, 47, pp. 128 - 159, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000442497100004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Santhariah A; Tran-Nam B; Boccabella D; Rametse N, 2018, 'The implementation of the goods and services tax in Malaysia: Potential issues perceived by business taxpayers', Journal of the Australasian Tax Teachers Association, 13, pp. 351 - 397

Boccabella D; Lawrence S, 2017, 'Division 7A and s 109 associate taxpayer rule allows for “manufacture” of taxpaying units with adult tax-free threshold: some food for thought', Weekly Tax Bulletin, pp. 1626 - 1630

Boccabella D, 2017, 'Determining proper taxpayer for a "notional" net capital gain on vesting of a discretionary trust asset is problematic', AUSTRALIAN TAX REVIEW, 46, pp. 193 - 210, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000426964200004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Boccabella D, 2017, 'Labor’s proposed discretionary trust tax reform: Is there an over-taxation problem?', Weekly Tax Bulletin, pp. 545 - 547

Boccabella D; Freudenberg B, 2017, 'Who Bears the Burden for Business Losses: To What Extent Are Liability Issues of Business Structures Taught in Australian Accounting Degrees?', COMPANY AND SECURITIES LAW JOURNAL, 35, pp. 235 - 260, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000407180100003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

Boccabella D; Lawrence S, 2017, 'Taxation of SMSF Capital gains where total super balance exceeds $1.6m: Can trustee use unapplied net capital losses', Weekly Tax Bulletin, 17, pp. 545 - 547

Boccabella D, 2017, 'Labor’s alternative minimum income tax for discretionary trust allocations', Retirement & Estate Planning Bulletin, 19, pp. 200 - 203

Boccabella D, 2016, 'Home office expenses: claiming occupancy costs when the employer does not provide a workplace', Australian Tax Law Bulletin, pp. 165 - 171

Bain KE; Boccabella D, 2016, 'ATO's new individual professional practitioner (IPP) taxing measure: background, context and policy analysis', Australian Tax Law Bulletin

Boccabella D, 2016, 'Car depreciation cost base limit: Why are cars singled out for deduction denial of luxury expenditure?', Australian Tax Law Bulletin, pp. 101 - 102

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