By Associate Professor Dale Boccabella

Journal articles

Boccabella D; Freudenberg B, 2014, 'Changing use of business structures: Have university business law teachers failed to reflect this in their teaching?', Journal of the Australasian Tax Teachers Association, 9, pp. 180 - 214, http://search.informit.com.au/documentSummary;dn=943471682827903;res=IELBUS

Boccabella D, 2014, 'The taxation of trusts: discourse has not been helpful', Weekly Tax Bulletin

Boccabella D, 2014, 'Streaming notional net capital gains on vesting of discretionary trust asset in beneficiary: The “net financial benefit” difficulty', Weekly Tax Bulletin

Boccabella D, 2014, 'Defective pattern of distributions test guarantees revenue loss usage', Tax Specialist, 18, pp. 60 - 72, http://search.informit.com.au/documentSummary;dn=775886739331652;res=IELBUS

Boccabella D, 2014, 'Lambert v FCT: Accountant and taxpayer trip up over discretionary trust', Australian Tax Law Bulletin, 1, pp. 36 - 41, http://www.lexisnexis.com/au/legal/results/docview/attachRetrieve.do?csi=413869&A=0.2619583231313879&ersKey=23_T21822173935&urlEnc=ISO-8859-1&inline=y&smi=34591&componentseq=1&key=5CRB-N481-DYYB-T4TP-

Boccabella D, 2013, 'The Oswal Case: difficulty of streaming a notional net capital gain to a beneficiary who has a vested interest in the asset', Weekly Tax Bulletin, pp. 2079 - 2082

Boccabella D, 2013, 'Extinguishment of tax attributes (e.g. losses) on death under Australia's income tax is anomalous and inequitable', Australian Tax Forum: a journal of taxation policy, law and reform, pp. 233 - 271, http://search.informit.com.au/documentSummary;dn=834461540376443;res=IELBUS

Boccabella D, 2013, 'CGT Event K7 provides loss recognition for personal consumption expenditure; History, anomalies and policy basis', Australian Tax Review, 42, pp. 182 - 205, http://www.westlaw.com.au/maf/wlau/app/document?docguid=I0c294434fa6811e29378fed7a4e63506&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1

Boccabella D, 2013, 'Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession', Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession, pp. 1339 - 1343

Boccabella D, 2013, 'What should be the timing rule for 'derivation' of assessable income by beneficiaries of discretionary trusts?', Journal of Australian Taxation, 15, pp. 85 - 131, http://www.jausttax.com/Articles_Free/JAT%20Volume%2015,%20Issue%201%20-%20Boccabella.pdf

Boccabella D, 2012, 'An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance', eJournal of Tax Research, 10, pp. 621 - 656

Boccabella D, 2012, 'Another skirmish on the discretionary trust battlefield', Weekly Tax Bulletin, 47, pp. 1710 - 1714

Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 2', Weekly Tax Bulletin

Boccabella D, 2011, 'A loss-carryback rule for business losses in Australia: Some initial thoughts', Weekly Tax Bulletin, pp. 1710 - 1714

Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 1', Weekly Tax Bulletin, pp. 1166 - 1170

Boccabella D, 2011, 'Is the Clark trust case a reminder of another mystery “lurking” in the Trust Loss Rules?', Weekly Tax Bulletin, pp. 573 - 575

Boccabella D, 2011, 'Theft of trading stock: preventing a double deduction on loss by theft is problematic', Australian Tax Review, 40, pp. 26 - 51, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213367000004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a

Boccabella D, 2010, 'Special leave application in Anstis raises some fundamental issues', Weekly Tax Bulletin, pp. 389 - 392

Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin

Boccabella D, 2009, 'Self-education expenses - the importance of the Anstis case', Weekly Tax Bulletin, 2009, pp. 671 - 673

Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin, 2009, pp. 2305 - 2308

Boccabella D, 2009, 'The Anstis appeal and self-education expenses: deduction denial more likely', Weekly Tax Bulletin, 2009, pp. 1500 - 1504

Boccabella D, 2008, '$250 deduction denial for expenses of self-education: Retention of Section 82A is a mystery', Australian Tax Review, 37, pp. 164 - 191, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213360900004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a

Boccabella D, 2007, 'Are Mortgage Discharge Fees and Expenses', Weekly Tax Bulletin, 2007, pp. 1633 - 1635

Boccabella D, 2007, 'Continuity of Business Test and Large Company Tax Losses: Yes, No, Perhaps and Yes Again', Weekly Tax Bulletin, 2007, pp. 866 - 867

Boccabella D, 2007, 'Enactment of deduction rule regarding travel between workplaces or income producing activities can lead to errors', Journal of Australian Taxation, 10, pp. 133 - 181, http://classic.austlii.edu.au/au/journals/JlATax/2007/4.html

Boccabella D, 2007, 'Inclusion in cost base of investment property of interest denied deductibility under a split loan because of Part IVA: some follow up analysis', Revenue Law Journal, 17, pp. 138 - 160

Boccabella D, 2007, 'Share sales at amounts significantly in excess of market value on long-dated payment terms', Australian Tax Review, 36, pp. 78 - 99, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213357300002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a

Boccabella D, 2007, 'Should CGT Asset Cost Base Inclusion take Priority over the Black-Hole Expenditure Section?', Weekly Tax Bulletin, 2007, pp. 2093 - 2096

Boccabella D, 2006, 'The "no gain/no loss" rule: A reminder of nothings', Weekly Tax Bulletin, 2006, pp. 1176 - 1179

Boccabella D, 2005, 'ATO`s determination on CGT cost base inclusion for interest expenditure denied deductibility under split loans because of Part IVA is flawed and misleading', Revenue Law Journal, 15, pp. 50 - 89

Boccabella D, 2005, 'Is the Australian Taxation Office failing to use all its weapons aggressive tax planning? An analysis against the facts in Puzey v FCT', Journal of Australian Taxation, 8, pp. 217 - 288

Boccabella D, 2004, 'Does the interest expenditure denied deductibility in Hart's case enter the CGT cost base of the investment property? An examination of the key issues', Australian Tax Review, 33, pp. 216 - 238

Boccabella D, 2003, 'ATO's scrutiny of service trusts (entities) may result in over-punishment of taxpayers', Weekly Tax Bulletin, 2003, pp. 1359 - 1361

Boccabella D, 2003, 'Denial of franking account credit for carry forward surplus may expose companies to 'franking additional tax'', Weekly Tax Bulletin, 2003, pp. 1274 - 1278

Boccabella D; O Sullivan TD, 2003, 'Home loan unit trust arrangement: nature and quantum of advantage sought and analysis of tax effectiveness under the non-Part IVA provisions', Australian Tax Review, 32, pp. 73 - 102

Boccabella D; O Sullivan TD, 2003, 'Home loan unit trust arrangements: analysis of application of Part IVA', Australian Tax Review, 32, pp. 236 - 277

Boccabella D, 2003, 'Was the ATO too quick in rejecting a cash basis of 'incurred' - analysis of ATO's rejection against the background of a standard split loan', Australian Tax Review, 32, pp. 103 - 121

Boccabella D, 2003, 'Wish list of inclusions in forthcoming ruling on distributions of partnership profits', Weekly Tax Bulletin, 2003, pp. 1869 - 1873

Boccabella D, 2002, 'Assessable income dropout of receivables on changeover from cash to accruals tax accounting: Another nail in Henderson coffin', Weekly Tax Bulletin, 2002, pp. 1951 - 1955

Boccabella D; Harris J, 2002, 'Budplan case: Not a victory on every front for the Commissioner', Weekly Tax Bulletin, 2002, pp. 680 - 684

Boccabella D, 2002, 'Discount capital gains and car fringe benefits: Where is tax paternalism when it`s really needed?', Weekly Tax Bulletin, 2002, pp. 720 - 723

Boccabella D, 2002, 'Home loan unit trust arrangement: Response to some pro-taxpayer assertions', Weekly Tax Bulletin, 2002, pp. 883 - 888

Boccabella D, 2002, 'Non self-executing nature of Part IVA: Potential opportunity for ATO, and pitfall for taxpayers', Weekly Tax Bulletin, pp. 1814 - 1818

Boccabella D, 2002, 'Success of latest home loan tax scheme relies on taxation of imputed rent', Weekly Tax Bulletin, 2002, pp. 206 - 209

Boccabella D, 2002, 'Tips and Gratuities: Inconsistent treatment is hard to justify', The Tax Specialist, 5, pp. 110 - 116

Boccabella D, 2002, 'Vincent case contains one concern for ATO', Weekly Tax Bulletin, 2002, pp. 1098 - 1100

Boccabella D, 2001, 'GST: Selling business cars - another pitfall for the unwary', Goods and Services Tax Journal, 148

Boccabella D, 2001, 'GST: Selling business cars - another pitfall for the unwary', Weekly Tax Bulletin, pp. 1539 - 1541

Boccabella D, 2001, 'Political Parties and ATO embrace presumptive taxes: Scope for further use?', Weekly Tax Bulletin, pp. 1509 - 1513

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