ORCID as entered in ROS
https://orcid.org/0000-0001-9068-8440
Select Publications
Journal articles
, 2014, 'The taxation of trusts: discourse has not been helpful', Weekly Tax Bulletin
, 2014, 'Streaming notional net capital gains on vesting of discretionary trust asset in beneficiary: The “net financial benefit” difficulty', Weekly Tax Bulletin
, 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
, 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-00000-00&type=pdf&displayType=full_pdf&lni=5CRB-N481-DYYB-T4TP&docTitle=Re%20Lambert%20and%20Commissioner%20of%20Taxation:%20discretionary%20trust%20trips%20up%20accountant%20and%20client%20of%20accountant
, 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
, 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
, 2013, 'CGT Event K7 provides loss recognition for personal consumption expenditure; History, anomalies and policy basis', Australian Tax Review, http://www.westlaw.com.au/maf/wlau/app/document?docguid=I0c294434fa6811e29378fed7a4e63506&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1
, 2013, 'Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession', , pp. 1339 - 1343
, 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
, 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
, 2012, 'Another skirmish on the discretionary trust battlefield', Weekly Tax Bulletin, 47, pp. 1710 - 1714
, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 2', Weekly Tax Bulletin
, 2011, 'A loss-carryback rule for business losses in Australia: Some initial thoughts', Weekly Tax Bulletin, pp. 1710 - 1714
, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 1', Weekly Tax Bulletin, pp. 1166 - 1170
, 2011, 'Is the Clark trust case a reminder of another mystery “lurking” in the Trust Loss Rules?', Weekly Tax Bulletin, pp. 573 - 575
, 2011, 'Theft of trading stock: preventing a double deduction on loss by theft is problematic', Australian Tax Review, 40, pp. 26 - 51
, 2010, 'Special leave application in Anstis raises some fundamental issues', Weekly Tax Bulletin, pp. 389 - 392
, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin
, 2009, 'Self-education expenses - the importance of the Anstis case', Weekly Tax Bulletin, 2009, pp. 671 - 673
, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin, 2009, pp. 2305 - 2308
, 2009, 'The Anstis appeal and self-education expenses: deduction denial more likely', Weekly Tax Bulletin, 2009, pp. 1500 - 1504
, 2008, '$250 deduction denial for expenses of self-education: Retention of Section 82A is a mystery', Australian Tax Review, 37, pp. 164 - 191
, 2007, 'Are Mortgage Discharge Fees and Expenses', Weekly Tax Bulletin, 2007, pp. 1633 - 1635
, 2007, 'Continuity of Business Test and Large Company Tax Losses: Yes, No, Perhaps and Yes Again', Weekly Tax Bulletin, 2007, pp. 866 - 867
, 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
, 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
, 2007, 'Share sales at amounts significantly in excess of market value on long-dated payment terms', Australian Tax Review, 36, pp. 78 - 99
, 2007, 'Should CGT Asset Cost Base Inclusion take Priority over the Black-Hole Expenditure Section?', Weekly Tax Bulletin, 2007, pp. 2093 - 2096
, 2006, 'The "no gain/no loss" rule: A reminder of nothings', Weekly Tax Bulletin, 2006, pp. 1176 - 1179
, 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
, 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
, 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
, 2003, 'ATO's scrutiny of service trusts (entities) may result in over-punishment of taxpayers', Weekly Tax Bulletin, 2003, pp. 1359 - 1361
, 2003, 'Denial of franking account credit for carry forward surplus may expose companies to 'franking additional tax'', Weekly Tax Bulletin, 2003, pp. 1274 - 1278
, 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
, 2003, 'Home loan unit trust arrangements: analysis of application of Part IVA', Australian Tax Review, 32, pp. 236 - 277
, 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
, 2003, 'Wish list of inclusions in forthcoming ruling on distributions of partnership profits', Weekly Tax Bulletin, 2003, pp. 1869 - 1873
, 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
, 2002, 'Budplan case: Not a victory on every front for the Commissioner', Weekly Tax Bulletin, 2002, pp. 680 - 684
, 2002, 'Discount capital gains and car fringe benefits: Where is tax paternalism when it`s really needed?', Weekly Tax Bulletin, 2002, pp. 720 - 723
, 2002, 'Home loan unit trust arrangement: Response to some pro-taxpayer assertions', Weekly Tax Bulletin, 2002, pp. 883 - 888
, 2002, 'Non self-executing nature of Part IVA: Potential opportunity for ATO, and pitfall for taxpayers', Weekly Tax Bulletin, pp. 1814 - 1818
, 2002, 'Success of latest home loan tax scheme relies on taxation of imputed rent', Weekly Tax Bulletin, 2002, pp. 206 - 209
, 2002, 'Tips and Gratuities: Inconsistent treatment is hard to justify', The Tax Specialist, 5, pp. 110 - 116
, 2002, 'Vincent case contains one concern for ATO', Weekly Tax Bulletin, 2002, pp. 1098 - 1100
, 2001, 'GST: Selling business cars - another pitfall for the unwary', Goods and Services Tax Journal, 148
, 2001, 'GST: Selling business cars - another pitfall for the unwary', Weekly Tax Bulletin, pp. 1539 - 1541
, 2001, 'Political Parties and ATO embrace presumptive taxes: Scope for further use?', Weekly Tax Bulletin, pp. 1509 - 1513
, 2001, 'PSI Rules and Part IVA: Unlikely to be an exclusive code', Weekly Tax Bulletin, pp. 1235 - 1236
Filter by type
https://orcid.org/0000-0001-9068-8440