By Associate Professor Dale Boccabella

Conference Papers

Boccabella D, 2010, 'Key Structural Choices of Regimes Permitting Use of Income Tax Losses Housed in Companies: Analysis of the Australian and New Zealand Loss Recoupment Rules', in Key Structural Choices of Regimes Permitting Use of Income Tax Losses Housed in Companies: Analysis of the Australian and New Zealand Loss Recoupment Rules, School of Accounting and Commercial Law Seminar Series, Victoria University of Wellington, Victoria University of Wellington, New Zealand, presented at School of Accounting and Commercial Law Seminar Series, Victoria University of Wellington, Victoria University of Wellington, New Zealand

Boccabella D, 2010, 'Managing Losses: Update on Recent Developments and Traps for the Unwary', in Managing Losses: Update on Recent Developments and Traps for the Unwary, Tax Institute of Australia's 2010 Annual Tax Forum, Sydney, presented at Tax Institute of Australia's 2010 Annual Tax Forum, Sydney

Boccabella D, 2009, 'Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case', in Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case, Australasian Tax Teachers Association Conference 2009, Christchurch, New Zealand, pp. 1 - 23, presented at Australasian Tax Teachers Association Conference 2009, Christchurch, New Zealand

Boccabella D, 2008, '$250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery', in $250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery, Australasian Tax Teachers Association Conference 2008, Hobart, Tasmania, pp. 1 - 31, presented at Australasian Tax Teachers Association Conference 2008, Hobart, Tasmania

Boccabella D, 2005, 'Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues', in Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues, Goods and Services Tax for Malaysia, Kuala Lumpur, Malaysia, pp. 1 - 35, presented at Goods and Services Tax for Malaysia, Kuala Lumpur, Malaysia

Boccabella D, 2002, 'Presumptive Taxes in Australia: Concept, Current Usage and Policy Considerations for Further Use', in Presumptive Taxes in Australia: Concept, Current Usage and Policy Considerations for Further Use, Semnar Series of the School of Business Law and Taxation, Sydney, presented at Seminar Series of the School of Business Law and Taxation, Sydney

Boccabella D, 1999, 'Difference between Trust Law Income and Taxable Income: Proportionate View Superior?', in Difference between Trust Law Income and Taxable Income: Proportionate View Superior?, 11th Australasian Tax Teachers Annual Conference, Canberra, presented at 11th Australasian Tax Teachers Annual Conference, Canberra

Boccabella D, 1999, 'The Goods and Services Tax: What Must Business Know and Do?', in The Goods and Services Tax: What Must Business Know and Do?, Greater Western Sydney Regional Chamber of Commerce and Industry Inc and UWS Nepean forum on the GST, Parramatta, presented at Greater Western Sydney Regional Chamber of Commerce and Industry Inc and UWS Nepean forum on the GST, Parramatta

Boccabella D; Coleman C; Pynor , 1998, 'Should Legal Professional Privilege be Extended to all Tax Advisors', in Should Legal Professional Privilege be Extended to all Tax Advisors, 10th Australasian Tax Teachers Conference, Auckland, presented at 10th Australasian Tax Teachers Conference, Auckland

Boccabella D, 1997, 'Excess Imputation Credits: Why are they non-refundable?', in Excess Imputation Credits: Why are they non-refundable?, Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Sydney, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Sydney

Boccabella D, 1996, 'Continuity of Business Tests under the Income Tax Assessment Act: Policy and Technical Issues,', in Continuity of Business Tests under the Income Tax Assessment Act: Policy and Technical Issues,, 8th Annual Australasian Tax Teachers Conference, Brisbane, presented at 8th Annual Australasian Tax Teachers Conference, Brisbane

Boccabella D, 1996, 'Recent Developments in Capital Gains Tax', in Recent Developments in Capital Gains Tax, Seminar conducted by UWS Nepean, University of Western Australial Sydney, presented at Seminar conducted by UWS Nepean, University of Western Australial Sydney

Boccabella D, 1995, 'Recent Developments in Accessing Prior Year Losses of Companies', in Recent Developments in Accessing Prior Year Losses of Companies, Tax Institute Continuing Professional Development Program, Sydney, New South Wales, presented at Tax Institute Continuing Professional Development Program, Sydney, New South Wales, 15 November 1995 - 15 November 1995

Boccabella D, 1995, 'Deductibility of Employers' Fringe Benefits Tax Liability', in Deductibility of Employers' Fringe Benefits Tax Liability, Tax Institute Continuing Professional Education Program, Sydney, New South Wales, presented at Tax Institute Continuing Professional Education Program, Sydney, New South Wales, 15 May 1995 - 15 May 1995

Boccabella D, 1995, 'The Taxation of Reimbursed Deductions: Is there Coherence?', in The Taxation of Reimbursed Deductions: Is there Coherence?, 7th Annual Australasian Tax Teachers Conference, Perth, presented at 7th Annual Australasian Tax Teachers Conference, Perth

Boccabella D, 1994, 'Capital Gains Tax and Damages: The Treatment can Cohere with the CGT Framework', in Capital Gains Tax and Damages: The Treatment can Cohere with the CGT Framework, 6th Annual Australasian Tax Teachers Conference, Sydney, presented at 6th Annual Australasian Tax Teachers Conference, Sydney

Boccabella D, 1993, 'The Nature and Rationale of Legal Professional Privilege', in The Nature and Rationale of Legal Professional Privilege, Department of Accounting, University of Sydney, Seminar Series,, presented at Department of Accounting, University of Sydney, Seminar Series,

Boccabella D, 1992, 'Legal Professional Privilege: The Case for Tax Accountants’ Clients', in Legal Professional Privilege: The Case for Tax Accountants’ Clients, Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Brisbane, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Brisbane

Conference Presentations

Boccabella D, 1998, 'Overview of Government’s and Opposition’s Tax Reform Proposals in Lead up to 1998 Federal Election', presented at UWS Nepean Election Tax Forum, Sydney

Working Papers

Boccabella D, 2008, Properly Referable Concept: Policy Basis, Jurisprudential Basis and Interaction with Incurred Concept and Deduction Deferral Regime, Sydney, http://dx.doi.org

Other

Boccabella D, 2020, Testamentary trusts are one of the last truly outrageous means of avoiding tax, BusinessThink, Sydney, , https://www.businessthink.unsw.edu.au/articles/testamentary-trusts-avoiding-tax

Boccabella D, 2020, Be careful what you claim for when working from home. There are capital gains tax risks, The Conversation, Melbourne, , https://theconversation.com/be-careful-what-you-claim-for-when-working-from-home-there-are-capital-gains-tax-risks-141364

Boccabella D; Kaine S, 2017, How gig economy workers will be left short on super, The Conversation, Melbourne, , https://theconversation.com/how-gig-economy-workers-will-be-left-short-of-super-85814#:~:text=The%20gig%20economy%20creates%20cohorts,miss%20out%20on%20superannuation%20payments.

Boccabella D, 2017, The current tax rules for family trusts are a joke. Finally Shorten tackles this abuse, theguardian, Sydney, , https://www.theguardian.com/info/2013/may/26/contact-guardian-australia

Boccabella D, 2017, Family trusts often cause more harm than good, The Conversation, Melbourne, , https://theconversation.com/family-trusts-often-cause-more-harm-than-good-81551

Boccabella D, 2016, Backpacker tax: if it were not broke, why try to fix it?, The Conversation,

Boccabella D, 2015, Using family trusts to minimise tax is on the nose: so why are policy makers silent?, The Conversation,

Bain KE; Boccabella D, 2015, Broader base, not a higher tax rate the answer for GST reform, The Conversation, Melbourne, , https://theconversation.com/broader-base-not-a-higher-rate-the-answer-for-gst-reform-39787

Bain KE; boccabella D; Gordon B, 2015, Why the Commonwealth can change the GST without the states, The Conversation, Melbourne, , https://theconversation.com/why-the-commonwealth-can-change-the-gst-without-the-states-36298

Boccabella D, 2014, Negative gearing: what needs to change,

Boccabella D, 2014, Why its time to quarantine negative gearing, The Conversation,

Boccabella D, 2014, To cut fairly, Commission of Audit should look at tax expenditures, The Conversation,

Boccabella D, 2014, GST exemption cut essential,

Boccabella D, 2014, Lowering the GST import threshold will require careful political management, The Conversation,

Boccabella D, 2013, The truth about FBT on cars: meaningful tax reform is hard, The Conversation,

Boccabella D, 2013, Meaningful tax reform? Only if everything is on the table, The Conversation,

Boccabella D, 2013, Self education expenses cap misses target,

Boccabella D, 2013, Is it time to get tough on the tax benefits from family trusts, ABC, The Drum,

Boccabella D, 2013, Time for policy makers to address tax benefits from family trusts, The Conversation,

Boccabella D, 2013, Beware the pitfalls of the discretionary family trust, The Conversation,

Boccabella D, 2012, Is it time for Australia to tackle its Warren Buffett-style tax anomalies?, The Conversation,

Boccabella D, 2012, There are better options than expanding the GST net to online sales, The Conversation,

Boccabella D, 2012, Students' return to study - and a larger tax bill, The University of New South Wales,

Boccabella D, 2012, Trust or Mistrust, University of New South Wales,

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