Volume 15, Issue 1

REWRITING TAX LEGISLATION – CAN POLISHING SILVER REALLY TURN IT INTO GOLD?  Adrian Sawyer

STRIKING GOLD OFFSHORE WITH AUSTRALIA’S TAX INFORMATION GATHERING POWERS: ALCHEMY OR EVOLUTION?  Michael Dirkis and Brett Bondfield

WHAT SHOULD BE THE TIMING RULE FOR ‘DERIVATION’ OF ASSESSABLE INCOME BY BENEFICIARIES OF DISCRETIONARY TRUSTS?  Dale Boccabella

THE ‘DIRECT’ REQUIREMENT FOR A PUBLIC BENEVOLENT INSTITUTION – DOES THE HUNGER PROJECT CASE CONFIRM IT NEVER APPLIED?  Fiona Martin and Ian Murray

INLAND REVENUE’S POWERS OF SEARCH AND SEIZURE AND TAXPAYERS’ CONSTITUTIONAL RIGHTS  Ranjana Gupta

STAGE ONE OF AUSTRALIA’S TRANSFER PRICING CHANGES: PUBLIC SUBMISSIONS (RE)ACTION  Kraal and Lugo Marin