By Associate Professor Dale Boccabella

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

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

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