Streaming of partnership receipts to partners: An initial contribution - Journal 20 Feb 2024
Australia's denial of depreciation deductions for second-hand assets used in residential rental properties: rationales appear obscure - Journal 01 Jul 2022
Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions - Journal 01 Oct 2021
Myer isolated transactions doctrine (first strand) at 33-year anniversary - Journal 01 Aug 2020
The age of the home worker - Part 2: Calculation of home occupancy expense deductions, deduction apportionment and partial loss of CGT main residence exemption - Journal 01 Apr 2019
The age of the home worker - Part 1: Deductibility of home occupancy expenses - Journal 01 Dec 2018
Recording entitlement rule in trust streaming provisions allows for creation of mismatches - Journal 01 Apr 2016
Pattern of distributions test for discretionary trusts: Defects reveal questionable policy design and implementation - Journal 01 Aug 2015
Defective pattern of distributions test guarantees revenue loss usage - Journal 01 Oct 2014
Extinguishment of tax attributes (eg losses) on death under Australia's income tax is anomalous and inequitable - Journal 01 Sep 2013
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