By Associate Professor Dale Boccabella

Journal articles

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

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, 2023, 'Income equalisation clauses', Brisbane, presented at 34th Australasian Tax Teachers Association Conference: Tax in a Disrupted World, Brisbane, 19 January 2023 - 20 January 2023

Boccabella D, 2022, 'Partnership income taxation regime: Partner allocation mechanisms are not so straightforward', Brisbane, presented at 12th Queensland Tax Researchers Symposium, Brisbane, 08 July 2022

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', 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

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

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

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