By Associate Professor Dale Boccabella

Journal articles

Boccabella D, 2001, 'PSI Rules and Part IVA: Unlikely to be an exclusive code', Weekly Tax Bulletin, pp. 1235 - 1236

Boccabella D, 2000, 'Cash Flow/Tax Value Method: Platform for Accruals Taxation Indelibly Planted', Taxation in Australia (Blue Edition)

Boccabella D, 2000, 'Australia’s GST & Commercial Real Estate: Words of Caution for Foreign Investors', Company and Securities Law Journal, 4, pp. 42 - 44

Boccabella D, 2000, 'Australia’s Tax Reform Rejects or Modifies Fundamental Tax Principles', Australian Tax Review, 29, pp. 81 - 95

Boccabella D, 2000, 'Deductions for Expenses of Travelling to and from Work: Reminder of Obscure Deduction', Weekly Tax Bulletin, pp. 102 - 104

Boccabella D; Taylor , 2000, 'GST and Commercial Real Estate: A Double Warning for Owners', Australian Law Journal, 74, pp. 77 - 81

Boccabella D; Taylor , 2000, 'GST on Commercial Real Estate', NSW Law Society Journal, 5, pp. 38 - 39

Boccabella D, 2000, 'Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application', Journal of Australian Taxation, 2, pp. 88 - 106

Boccabella D, 2000, 'Proposed Cash Flow/Tax Value Method Provides Base for Accruals Taxation', Weekly Tax Bulletin, pp. 155 - 159

Boccabella D, 2000, 'Retaining a Work in Progress Advantage under the Ralph Report', Taxation in Australia, 34, pp. 586 - 587

Boccabella D; Taylor , 2000, 'The Impact of GST on Sale and Rental of Real Estate', Australian Law Journal, 74, pp. 211 - 216

Boccabella D; Taylor , 2000, 'When and How to Use the GST Property Margin Scheme', NSW Law Society Journal, 8, pp. 58 - 62

Boccabella D, 1999, 'Difference between Trust Law Income and Taxable Income: Challenge for Supporters of Quantum View', Weekly Tax Bulletin

Boccabella D, 1999, 'Continuity of Business Tests Facilitate the Transfer of Tax Attributes under Australia’s Income Tax: Technical Issues and Policy Justification', Australian Tax Forum Journal, 15, pp. 243 - 356

Boccabella D, 1999, 'GST and Trade Unions', GST Today, pp. 8 - 9

Boccabella D, 1999, 'Relearning and Unlearning Established Tax Concepts', Weekly Tax Bulletin, pp. 1363 - 1367

Boccabella D, 1996, 'FCT v Rowe: Will the High Court Overrule Itself?', Taxation in Australia: Red Edition, 4, pp. 194 - 205

Boccabella D, 1996, 'FCT v Rowe: Will the High Court Overrule Itself?', Taxation in Australia, 30, pp. 494 - 495

Boccabella D, 1995, 'Cast in Concrete: The Allowable Deduction Provisions', Taxation in Australia (Blue Edition)

Boccabella D, 1995, 'FBT Deductibility: Policy Issues and TR 95/24', Taxation In Australia (Red Edition)

Boccabella D, 1995, 'FBT deductibility Draft Ruling: Technically Deficient but still useful for many Taxpayers', Butterworth's Fringe Benefits Tax Bulletin, pp. 92 - 95

Boccabella D, 1995, 'Section 80E and the Continuity of Business Draft Ruling: Time to Focus on Key Matters', Weekly Tax Bulletin, pp. 407 - 409

Boccabella D, 1994, 'CGT and Damages: The Challenge to Restore Coherence - Part 1: The basic Principles and Problems', Taxation in Australia: Red Edition, 3, pp. 8 - 14

Boccabella D, 1994, 'CGT and Damages: The Challenge to Restore Coherence - Part 2: A Suggested Framework for Approaching the Problem', Taxation in Australia: Red Edition, 3, pp. 15 - 17

Boccabella D, 1994, 'Ill-gotten gains and the ATO’s Ruling: Some Observations', Weekly Tax Bulletin, pp. 382 - 384

Boccabella D, 1994, 'The Section 51 Private/Income Producing Boundary: Some Recent Developments and the Future', Weekly Tax Bulletin, pp. 134 - 136

Boccabella D, 1993, 'Capital Gains Tax and Damages: The treatment can cohere with the CGT framework', Weekly Tax Bulletin, pp. 870 - 872

Boccabella D, 1993, 'CGT and Damages Awards: The Essential Issues', Butterworth's Capital Gains Tax Circular, pp. 3 - 5

Boccabella D, 1993, 'Legal Professional Privilege: The Case for Tax Accountants’ Clients', Taxation in Australia, 27, pp. 391 - 397

Boccabella D, 1993, 'Taxpayer Complaints: The new Objection, Appeal and Review Provisions', Taxation in Australia, 27, pp. 566 - 567

Conference Papers

Boccabella D, 2019, 'Chaotic Thomas litigation involving pass-through of taxable income, franked distributions and franking credits to discretionary beneficiaries: Oversights, errors guidance and analysis', Brisbane, Queensland, Australia, presented at 10th Queensland Tax Researchers Symposium, Brisbane, Queensland, Australia, 03 July 2019

Boccabella D; Hanna N; Freudenberg B, 2019, 'Effect of the general law of trusts on the income taxation treatment of extinguished receipts, associated tax attributes and remaining taxable income', Perth, Western Australia, presented at 2019 Australasian Tax Teachers Association, Perth, Western Australia, 16 January 2019 - 18 January 2019

Boccabella D, 2018, 'Labor’s discretionary trust tax policy reforms: Why are testamentary trusts excluded?', Gold Coast, Queensland, Australia, presented at 9th Queensland Tax Researchers Symposium, Gold Coast, Queensland, Australia, 04 July 2018

Boccabella D, 2017, 'Making sense of the facts and what occurred in the Thomas litigation', Brisbane, Queensland, Australia, presented at 8th Queensland Tax Researchers Symposium, Brisbane, Queensland, Australia, 03 July 2017

Boccabella D; Seymour E, 2017, 'Myer Income Strands at 30-Year Anniversary: Nature, Scope and Interaction with other Charging Rules', in Myer Income Strands at 30-Year Anniversary: Nature, Scope and Interaction with other Charging Rules, 2017 Australasian Tax Teachers Conference, Wellington, New Zealand, presented at 2017 Australasian Tax Teachers Conference, Wellington, New Zealand, 18 January 2017 - 20 January 2017, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Myer_Income_Strands_at_30_Year_Anniversary_Boccabella_and_Seymour.pdf

Bain KE; boccabella D, 2016, 'Australia's not so coherent approach to taxing personal exertion income', in Australia's not so coherent approach to taxing personal exertion income, Queensland Tax Researchers Symposium, James Cook University, Cairns, presented at 7th Queensland Tax Researchers Symposium, James Cook University, Cairns, 26 September 2016 - 26 September 2016

Boccabella D; Bain K, 2016, 'Decision to tax low value imported goods: Compliance will be very low', Cairns, Queensland, Australia, presented at 2016 Australasian Tax Teachers Association, Cairns, Queensland, Australia, 26 September 2016

Boccabella D, 2016, 'Rights and obligations regarding debts and liabilities of the four key operating entities', in Enduring Issues in, and Reflections on, Corporate Law and Policy over the Past 25 Years, Corporate Law Teachers Association Conference, Sydney, New South Wales, presented at Corporate Law Teachers Association Conference, Sydney, New South Wales, 31 January 2016 - 02 February 2016

Bain KE; Boccabella D, 2016, 'GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues', in GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues, 28th Australasian Tax Teachers Association Conference, Sydney, Australia, presented at 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016

Boccabella D, 2015, 'Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?', in Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?, 2015 Australasian Tax Teachers Conference, Adelaide, South Australia, presented at 2015 Australasian Tax Teachers Conference, Adelaide, South Australia, 21 January 2015 - 23 January 2015

Boccabella D, 2014, 'Treatment of discretionary trusts under key Australian general law (non-tax law) regimes differs from the treatment under the income tax', in Treatment of discretionary trusts under key Australian general law (non-tax law) regimes differs from the treatment under the income tax, Seminer series of Nottingham Law School, Nottingham Trent University, Nottingham, England, presented at Seminar series of Nottingham Law School, Nottingham Trent University, Nottingham, England, 25 June 2014 - 25 June 2014

Boccabella D; Bain KE, 2014, 'GST on imports: does the cost outweigh the revenue?', in GST on imports: does the cost outweigh the revenue?, Australasian Tax Teachers Association Conference, Brisbane, Australia, presented at Australasian Tax Teachers Association Conference, Brisbane, Australia, 20 January 2014 - 22 January 2014

Boccabella D; Freudenberg B, 2014, 'Changing use of business forms: Have university business law teachers failed to reflect this in their teaching?', in Changing use of business forms: Have university business law teachers failed to reflect this in their teaching?, 2014 Australsian Tax Teachers Association Conference, Brisbane, Queensland, presented at 2014 Australsian Tax Teachers Association Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014

Boccabella D; Eliezer S, 2014, 'Why does Australia's trading stock regime provide deductions and assessable income inclusions for unrealised losses and unrealised gains under a realisation-based income tax?', in Why does Australia's trading stock regime provide deductions and assessable income inclusions for unrealised losses and unrealised gains under a realisation-based income tax?, 2014 Australasian Tax Teachers Conference, Brisbane, Queensland, presented at 2014 Australasian Tax Teachers Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014

Boccabella D; Bain K, 2013, 'GST and Low Value Imported Goods: Current Position, Options and Constraints', in GST and Low Value Imported Goods: Current Position, Options and Constraints, Research Seminar, The University of Sydney, presented at Research Seminar, The University of Sydney, 21 May 2013 - 21 May 2013

Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', in Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment, Faculty of Law, University of Sydney, Faculty of Law, University of Sydney, 24 October 2012

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', in An Ordered Approach to the Tax Rules for Problem Solving in a First Australian Income Taxation Law Course can improve Student Performance, 2012 Australasian Tax Teachers Conference, Sydney, New South Wales, presented at 2012 Australasian Tax Teachers Conference, Sydney, New South Wales, 20 January 2012 - 22 January 2012

Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', in Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment, School of Taxation and Business Law, The University of New South Wales, School of Taxation and Business Law, The University of New South Wales

Boccabella D, 2011, 'Does avoiding making a Capital Gain amount to a Tax Benefit under the GAAR?', in Does avoiding making a Capital Gain amount to a Tax Benefit under the GAAR?, 2011 Australasian Tax Teachers' Association Conference, Melbourne, presented at 2011 Australasian Tax Teachers' Association Conference, Melbourne

Boccabella D, 2010, 'Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous', in Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous, Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, pp. 1 - 16, presented at Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, 21 January 2010 - 22 January 2010

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