Editors --- "Author Index 1998-mid 2000" [2000] JlATax 16; (2000) 3(3) Journal of Australian Taxation 253

Author Index 1998-mid 2000

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 & Bellamy, Neil

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

Barkoczy, Stephen

Deductions for Travel between Home and Work (1999) 2(5) 366

Barkoczy, Stephen

The GST General Anti-avoidance Provisions - Part IVA with a GST Twist (2000) 3(1) 35

Bellamy, Neil & Barkoczy, Stephen

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

Black, Warren

Tax Implications to Native Title Holders of Compensation Payments (1999) 2(5) 344

Black, Warren

Transferring Native Title to a Body Corporate under the Native Title Act 1993 (Cth) - Can CGT Arise? (2000) 3(2) 155

Blissenden, Michael

The Review Processes under the Administrative Decisions (Judicial Review) Act 1997 (Cth) - Jurisdictional Issues in the Income Tax Arena (2000) 3(1) 22

Boccabella, Dale

Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application (2000) 3(2) 82

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 & Juttner, Johannes

Taxing International Capital Income: Interest Withholding Tax (1998) 1(3) 219

Carmody, Michael

Guest Editorial (1998) 1(3) 167

Chapple, Suzzette

Income Tax Dispute Resolution: Can We Learn from Other Jurisdictions? (1999) 2(5) 312

Collins, Liam, Laurie, Mark J & Murton, John

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

Dabner, Justin

The Spin of a Coin - In Search of a Workable GAAR (2000) 3(3) 232

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 Principle (1999) 2(3) 155

G

Guest, Ross, Wyatt, Kim & Schuwalow, Peter

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(3) 419

H

Hanlon, Dean

Thin Capitalisation Legislation and the Australia/United States Double Tax Convention: Can They Work Together? (2000) 3(1) 4

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 & Carlsen, Norman

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, Collins, Liam & Murton, John

The 45 Day Holding Period Rule - the Ultimate Walnut Crusher (1999) 2(3) 121

M

Maclntyre, Amrit & McMahon, Peter

GST and Financial Supplies (2000) 3(3) 167

McMahon, Peter & MacIntyre, Amrit

GST and Financial Supplies (2000) 3(3) 167

Maples, Andrew

Are Lease Incentives Taxable? - A Trans-Tasman Comparison (2000) 3(3) 208

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

Murphy, Terry

Part IVA: From Here To (2000) 3(3) 198

Murton, John, Laurie, Mark J & Collins, Liam

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

Pearson, Greg

The Goodwill Roll-off Effect in Partnerships (2000) 3(1) 56

Pinto, Dale

Taxation Issues in a World of Electronic Commerce (1999) 2(4) 227

Pinto, Dale

The Nation State: Will it Survive Globalisation (2000) 3(2) 136

Pizzacalla, Mark & Paul Whitehead

Trans-Tasman Consequences of NZs 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, Guest, Ross & Wyatt, Kim

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 & Stuk, Jack

Assessment of Beneficiaries' Income - How to Avoid the Pitfalls and Traps (1999) 2(2) 80

Sweeney, Brendan

Trade Practices Act 1974 (Cth) and the New Tax System Changes (2000) 3(2) 107

Stuk, Jack & Sommers, Darren

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, 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 & Pizzacalla, Mark

Trans-Tasman Consequences of NZs 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, Guest, Ross & Schuwalow, Peter

Work Disincentives in the Taxation of Capital gains and the Targeting of Social Security Benefits (1998) 1(3) 188