Editors --- "Author Index 1998-1999" [1999] JlATax 33; (1999) 2(6) Journal of Australian Taxation 452

Author Index 1998-1999

Author/Title	(Year)Volume (Issue) Page
A
Abbey, Paul
Taxation Consequences of Corporate Law Simplification.................	(1998) 1(2) 82
Ashiabor, Hope
Lease Incentive Payments and Capital Gains Tax Provisions............	(1999) 2(2) 102
B
Barkoczy, Stephen and Neil Bellamy
When will Lease Incentives be of an Income Nature?.......................	(1998) 1(1) 14
Barkoczy, Stephen
The Nature of an Income Tax Assessment.........................................	(1999) 2(1) 36
Bellamy, Neil and Stephen Barkoczy
When will Lease Incentives be of an Income Nature?.......................	(1998) 1(1) 14
Birch, Charles
Rehabilitation Expenditures - Does the Law Need Cleaning Up?.....	(1999) 2(6) 401
C
Carbone, Domenic
CC (New South Wales) Pty Ltd v FC of T: Part IVA Can Apply to Loss Trusts..........................................................................................	(1999) 2(6) 437
Carlsen, Norman and Professor Johannes Juttner
Taxing International Capital Income: Interest Withholding Tax.......	(1998) 1(3) 219
Carmody, Michael
Guest Editorial....................................................................................	(1998) 1(3) 167
Chapple, Suzette
Income Tax Dispute Resolution: Can We Learn from Other Jurisdictions?......................................................................................	(1999) 2(5) 312
Collins, Liam, Mark J Laurie and John Murton
The 45 Day Holding Period Rule - the Ultimate Walnut Crusher......	(1999) 2(3) 121
D
Dabner, Justin
Lease Incentives and the Gain Theory of Income..............................	(1998) 1(2) 136
Dabner, Justin
Interest Deductibility - Australia and Canada Compared..................	(1999) 2(3) 172
Dabner, Justin
FC of T v Montgomery: an Opportunity Lost....................................	(1999) 2(6) 433
D'Ascenzo, Michael
Part IVA: Post Spotless.......................................................................	(1998) 1(1) 3
F
Fayle, Richard
Mediation in Tax Disputes..................................................................	(1999) 2(2) 93
Filippone, Irene
Consolidation: The Evolution of a New Compliance Regime in Australia..............................................................................................	(1999) 2(4) 281
Fisher, Rodney
Evolution of Dividend Anti-streaming Provisions.............................	(1999) 2(1) 17
Flynn, Michael
Distinguishing between Income and Capital Receipts - a Search for Principal...............................................................................................	(1999) 2(3) 155
G
Guest, Ross, Kim Wyatt and Peter Schuwalow
Work Disincentives in the Taxation of Capital Gains and the Targeting of Social Security Benefits.................................................	(1998) 1(3) 188
Guest, Ross
The GST Package: Has the Senate Resolved the Controversies?.....	(1999) 2(6) 419
H
Hiou, Emanuel
Withholding Tax Developments are of Real Interest.........................	(1998) 1(3) 180
Hill, Justice Graham
The Judiciary and its Role in the Tax Reform Process......................	(1999) 2(2) 66
Hill, Justice Graham
GST Anti-avoidance - Division 165...................................................	(1999) 2(5) 295
J
Juttner, Johannes and Norman Carlsen
Taxing International Capital Income: Interest Withholding Tax.......	(1998) 1(3) 219
L
Lane, Dianna
Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents....................................................................	(1999) 2(1) 3
Laurie, Mark J, Liam Collins and John Murton
The 45 Day Holding Period Rule - the Ultimate Walnut Crusher......	(1999) 2(3) 121
M
Morabito, Vince
The Constitutional Restriction on Taxes Imposed on Crown Property...............................................................................................	(1998) 1(1) 41
Morabito, Vince
Tax or Penalty? - the Latest Sequel....................................................	(1999) 2(6) 391
Mroczkowski, Primrose
"The Cat, the Dog, the Rat and the Rabbit": Identifying and Valuing "Goodwill" after FC of T v Murry........................................	(1999) 2(4) 212
Murton, John, Mark J Laurie and Liam Collins
The 45 Day Holding Period Rule - the Ultimate Walnut Crusher......	(1999) 2(3) 121
N
Neilson, Tim
The End of Redeemable Preference Shares........................................	(1999) 2(3) 149
O
Orow, Nabil F
Part IVA - Seriously Flawed in Principle...........................................	(1998) 1(1) 57
P
Pinto, Dale
Taxation Issues in a World of Electronic Commerce.........................	(1999) 2(4) 227
Pizzacalla, Mark and Paul Whitehead
Trans-Tasman Consequences of NZ's Foreign Investor Tax Credit Regime................................................................................................	(1998) 1(3) 202
S
Sadiq, Kerrie
Bringing OBUs Onshore: Assessing the Concessions.....................	(1998) 1(2) 123
Sawyer, Adrian J
Implications of an NZ Proposal for a Financial Transactions Tax.....	(1998) 1(2) 106
Schabe, David
The Trust Conduit Principal: A Foundationless Theory....................	(1999) 2(4) 194
Schuwalow, Peter, Ross Guest and Kim Wyatt
Work Disincentives in the Taxation of Capital Gains and the Targeting of Social Security Benefits...............................................	(1998) 1(3) 188
Sles, Lisa
The Interaction of Administrative Law and the Public Ruling System: Lessons from Bellinz...........................................................	(1998) 1(3) 169
Sommers, Darren and Jack Stuk
Assessment of Beneficiaries' Income - How to Avoid the Pitfalls and Traps............................................................................................	(1999) 2(2) 80
Stuk, Jack and Darren Sommers
Assessment of Beneficiaries' Income - How to Avoid the Pitfalls and Traps............................................................................................	(1999) 2(2) 80
T
Tan, How Teck
Some Aspects of a Permanent Establishment in Australia.................	(1998) 1(2) 151
Tran-Nam, Dr Binh
Assessing the Revenue and Simplification Impacts of the Government's Tax Reform.................................................................	(1999) 2(5) 329
W
Walpole, Michael
When is Goodwill Not Goodwill?......................................................	(1999) 2(1) 48
Whitehead, Paul and Mark Pizzacalla
Trans-Tasman Consequences of NZ's Foreign Investor Tax Credit Regime................................................................................................	(1998) 1(3) 202
Williams, George
The End of the Road for the Superannuation Complaints Tribunal...	(1998) 1(1) 31
Wyatt, Kim, Ross Guest and Peter Schuwalow
Work Disincentives in the Taxation of Capital Gains and the Targeting of Social Security Benefits...............................................	(1998) 1(3) 188