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Recent Revenue Law Journal

2008

• Devos, Ken --- "Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia" [2008] RevenueLawJl 1; (2008) 18 Revenue Law Journal

2007

• Corkery, Jim; Gerrard, Anthea --- "Retrospectivity" [2007] RevenueLawJl 11; (2007) 17 Revenue Law Journal
• Svantesson, Dan --- "E-Commerce Tax: How The Taxman Brought Geography To The 'Borderless' Internet" [2007] RevenueLawJl 10; (2007) 17 Revenue Law Journal
• Jay, Tim --- "Retro Active Tax Legislation: A Deaf Leopard  And His Spots" [2007] RevenueLawJl 9; (2007) 17 Revenue Law Journal
• Boccabella, Dale --- "Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis" [2007] RevenueLawJl 8; (2007) 17 Revenue Law Journal
• Tretola, John --- "The Simplified Tax System - Has It Simplified Tax At All And, If So, Should It Be Extended?" [2007] RevenueLawJl 7; (2007) 17 Revenue Law Journal
• Edmundson, Peter --- "When Is An Acquisition By A Trust  For GST Purposes?" [2007] RevenueLawJl 6; (2007) 17 Revenue Law Journal
• Fisher, Rodney --- "JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?" [2007] RevenueLawJl 5; (2007) 17 Revenue Law Journal
• Hart, Geoffrey --- "The Limited Impact Of Whitfords Beach In Urban Land Development." [2007] RevenueLawJl 4; (2007) 17 Revenue Law Journal
• Zeman, Linda --- "Federal Commissioner Of Taxation V Hart:Did the High Court set the Threshold too Low?" [2007] RevenueLawJl 3; (2007) 17 Revenue Law Journal
• Tan, How Teck --- "The Gourley Principle and The Income Tax Element in Awards of Damages: Some Tax Aspects in Singapore" [2007] RevenueLawJl 2; (2007) 17 Revenue Law Journal
• Cassidy, Julie; Sykes, Andrew --- "'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1; (2007) 17 Revenue Law Journal

2006

• Corkery, Jim --- "Deductibility" [2006] RevenueLawJl 9; (2006) 16 Revenue Law Journal 192
• Chaikin, Dr David --- "The Impact of Swiss Principles of Mutual Assistance on Financial and Fiscal Crimes" [2006] RevenueLawJl 8; (2006) 16 Revenue Law Journal 141
• Postlewaite, Philip F. --- "Treasury Creates a Monster. Australia, Beware the Hybrid Entity!" [2006] RevenueLawJl 7; (2006) 16 Revenue Law Journal 109
• Scolaro, Diana --- "Tax Rulings : Opinion or Law? The Need for an Independent 'Rule-Maker'" [2006] RevenueLawJl 6; (2006) 16 Revenue Law Journal 99
• Tan, Ge --- "Tax Treaties' Interpretation and Application under the Challenges of the Digital Economy - Issues Raised by PANAMSAT v Beijing State Tax Bureau" [2006] RevenueLawJl 5; (2006) 16 Revenue Law Journal 56
• Tretola, John --- "The Interpretation of Taxation Legislation by the Courts - A Reflection on the Views of Justice Graham Hill" [2006] RevenueLawJl 4; (2006) 16 Revenue Law Journal 73
• Venardos, Dr Angelo --- "The Hypocritical Stance by the OECD, Representing the Developed Nations - Inappropriate Pressure on Less Developed Nations to Adopt Compliant Tax Regimes" [2006] RevenueLawJl 3; (2006) 16 Revenue Law Journal 25
• Sawyer, Adrian --- "Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Tax Problem?" [2006] RevenueLawJl 2; (2006) 16 Revenue Law Journal 1
• Jogarajan, Sunita --- "Bring them Home - The Case for Tax Concessions for Returning Australians" [2006] RevenueLawJl 1; (2006) 16 Revenue Law Journal i

2005

• Postlewaite, Philip --- "The Status of the Judicial Sham Doctrine in the United States" [2005] RevenueLawJl 8; (2005) 15 Revenue Law Journal 140
• Dirkis, Michael --- "Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7; (2005) 15 Revenue Law Journal 126
• Damon, Dylan Democrat --- "To What Extent do APAs Confer Greater Certainty With Respect to Transfer Pricing Issues?" [2005] RevenueLawJl 6; (2005) 15 Revenue Law Journal 111
• Chaikin, David --- "Policy and Fiscal Effects of Swiss Bank Secrecy" [2005] RevenueLawJl 5; (2005) 15 Revenue Law Journal 90
• Boccabella, Dale --- "ATO s Determination on CGT Cost Base Inclusion for Interest Expenditure Denied Deductibility under Split Loans because PartIVA is Flawed and Misleading" [2005] RevenueLawJl 4; (2005) 15 Revenue Law Journal 50
• Burton, Mark --- "There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?" [2005] RevenueLawJl 3; (2005) 15 Revenue Law Journal 4
• Dabner, Justin --- "The Rhetoric of Taxation Interpretation and The Definition Of Taxpayer  for the Purposes of Part IVA" [2005] RevenueLawJl 2; (2005) 15 Revenue Law Journal 36
• Editorial, Guest --- "Editorial" [2005] RevenueLawJl 1; (2005) 15 Revenue Law Journal 1

2004

• Gumley, Wayne --- "Investments Markets and Sustainable Agriculture; A Case for Ecological Tax Reform" [2004] RevenueLawJl 10; (2004) 14 Revenue Law Journal 190
• Clark, Braedon --- "The Meaning of Income: the Implications of Stone v FCT" [2004] RevenueLawJl 9; (2004) 14 Revenue Law Journal 178
• Markham, Michelle --- "Complying with Australian and PATA Transfer Pricing Documentation Rules - A Sisyphean Task" [2004] RevenueLawJl 8; (2004) 14 Revenue Law Journal 151
• Alexiou, C; Morrison, D --- "The Cross-Border Electronic Supply EU-VAT Rules: Lessons For Australian GST" [2004] RevenueLawJl 7; (2004) 14 Revenue Law Journal 119
• Hart, Geoffrey --- "The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6; (2004) 14 Revenue Law Journal 92
• Devos, Ken --- "Penalties and Sanctions for Taxation Offences in Anglo Saxon Countries; Implications for Tax Payer Compliance and Tax Policy" [2004] RevenueLawJl 5; (2004) 14 Revenue Law Journal 32
• Halkyard, Andrew --- "Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4; (2004) 14 Revenue Law Journal 19
• Ritchie, Thomas --- "Family Partnerships and Part IVA ITAA 1936" [2004] RevenueLawJl 3; (2004) 14 Revenue Law Journal 11
• Gerber, Paul --- "Turning base metal into gold - Ronpibon Tin Revisited" [2004] RevenueLawJl 2; (2004) 14 Revenue Law Journal 5
• Bentley, Duncan --- "Tax law drafting: the principled method" [2004] RevenueLawJl 1; (2004) 14 Revenue Law Journal 1

2003

• Bentley, Duncan --- "Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems" [2003] RevenueLawJl 9; (2003) 13 Revenue Law Journal 147
• Everett, Anna --- "An Analysis of the Concepts of 'Present Entitlement'" [2003] RevenueLawJl 8; (2003) 13 Revenue Law Journal 128
• Lund, Siska --- "Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7; (2003) 13 Revenue Law Journal 115
• Strange, Andrew --- "Topical Issues in Corporate Tax Losses" [2003] RevenueLawJl 6; (2003) 13 Revenue Law Journal 99
• Gerber, Paul --- "Privative Clauses! The Last Hurrah?" [2003] RevenueLawJl 5; (2003) 13 Revenue Law Journal 85
• Henn, Thomas; Boujos, Jocelyne --- "The Penthouse, the Porshce or the Pension: Superannuation and Divorce" [2003] RevenueLawJl 4; (2003) 13 Revenue Law Journal 28
• Lonnquist, Tobias --- "The Trends Towards Purposive Statutory Interpretation: Human Rights at Stake" [2003] RevenueLawJl 3; (2003) 13 Revenue Law Journal 18
• Postlewaite, Philip --- "Guest Editorial: Reflections From Up Above About My Excellent Adventure Down Under" [2003] RevenueLawJl 2; (2003) 13 Revenue Law Journal 4
• Corkery, Jim --- "On Literalism, Rule of Law and Due Process" [2003] RevenueLawJl 1; (2003) 13 Revenue Law Journal 1

2002

• Mroczkowski, Primrose --- "A Review of Stephen Barkoczy, Don Maloney and Wayne Ngo, Pooled Development Handbook" [2002] RevenueLawJl 10; (2002) 12 Revenue Law Journal 164
• Khincha, H Padamchand --- "Taxation of Employee Stock Option Plans: International Principles" [2002] RevenueLawJl 9; (2002) 12 Revenue Law Journal 145
• Pugh, Tegan Lloyd; McMahon, Jane --- "Taxation in Australia of Non-Resident Athletes: Maurice Greene and the Olympic Games: Can the ATO catch the fastest man in the world?" [2002] RevenueLawJl 8; (2002) 12 Revenue Law Journal 128
• Fernandez, Prafula; Pope, Jeff --- "International Taxation of Multinational Enterprises (MNEs)" [2002] RevenueLawJl 7; (2002) 12 Revenue Law Journal 106
• Teck, Tan How --- "When is Income under Long-term Contracts Derived?" [2002] RevenueLawJl 6; (2002) 12 Revenue Law Journal 93
• O'Rourke, Kevin --- "The GST Rulings System - Is it Failing?" [2002] RevenueLawJl 5; (2002) 12 Revenue Law Journal 79
• Edmonds, RF --- "Part IVA and Anti-Avoidance" [2002] RevenueLawJl 4; (2002) 12 Revenue Law Journal 60
• Priestley QC, LJ --- "Commissioner's Powers of Settlement and Compromise" [2002] RevenueLawJl 3; (2002) 12 Revenue Law Journal 40
• Bersten, Michael --- "Independence and Accountability of the Commissioner of Taxation" [2002] RevenueLawJl 2; (2002) 12 Revenue Law Journal 5
• Bentley, Duncan; Corkery --- "Deductibility of Education Fees" [2002] RevenueLawJl 1; (2002) 12 Revenue Law Journal 1

2001

• Barkoczy, Stephen --- "A Review of Peter McMahon and Amrit MacIntyre, GST and the Financial Markets" [2001] RevenueLawJl 8; (2001) 11 Revenue Law Journal 132
• Bentley, Duncan --- "A Review of Roy Rohatgi, Basic International Taxation" [2001] RevenueLawJl 7; (2001) 11 Revenue Law Journal 127
• Dabner, Justin --- "Japan's Income Tax System - Lessons for Australia" [2001] RevenueLawJl 6; (2001) 11 Revenue Law Journal 97
• Cassidy, Julie --- "Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5; (2001) 11 Revenue Law Journal 65
• Edmundson, Peter --- "An Analysis of GST and Third Party Consideration" [2001] RevenueLawJl 4; (2001) 11 Revenue Law Journal 46
• Anderson, Colin; Morrison, David --- "GST and Insolvency Practioner Liability: Who Are You?" [2001] RevenueLawJl 3; (2001) 11 Revenue Law Journal 23
• Pope, Jeff --- "Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business" [2001] RevenueLawJl 2; (2001) 11 Revenue Law Journal 6
• Bentley, Duncan; Corkery, Jim --- "Too Many Words (Editorial)" [2001] RevenueLawJl 1; (2001) 11 Revenue Law Journal 1

2000

• Mann, Jeff; Swinson, John; Morrison, David --- "e-GST" [2000] RevenueLawJl 9; (2000) 10 Revenue Law Journal 138
• Whitby, Catherine --- "First Do No Harm: GST and Health Care Services" [2000] RevenueLawJl 8; (2000) 10 Revenue Law Journal 119
• Arbutina, Hrvoje --- "Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment" [2000] RevenueLawJl 7; (2000) 10 Revenue Law Journal 107
• Beyer, Vicki --- "Japan's Consumption Tax: Settled in to Stay" [2000] RevenueLawJl 6; (2000) 10 Revenue Law Journal 98
• Pallot, Marie; Fenwick, Hayden --- "Recent GST Reforms and Proposals in New Zealand" [2000] RevenueLawJl 5; (2000) 10 Revenue Law Journal 88
• James, Simon --- "VAT/GST: The UK Experience Revisited" [2000] RevenueLawJl 4; (2000) 10 Revenue Law Journal 72
• Littlewood, Michael --- "An Australasian Contribution to Hong Kong Tax Law" [2000] RevenueLawJl 3; (2000) 10 Revenue Law Journal 41
• Greenbaum, Abe --- "The Canadian GST Treatment of Financial Services - What Lessons are there for Australia?" [2000] RevenueLawJl 2; (2000) 10 Revenue Law Journal 24
• Bentley, Duncan --- "Ten years of the Revenue Law Journal: A Diary of Tax Reform" [2000] RevenueLawJl 1; (2000) 10 Revenue Law Journal 1

1999

• Bentley, Duncan --- "Principles of Value Added Tax" [1999] RevenueLawJl 7; (1999) 9 Revenue Law Journal 172
• Tran-Nam, Binh --- "Comments on "Recognising The Pitfalls in Tax Compliance Costs Research"" [1999] RevenueLawJl 6; (1999) 9 Revenue Law Journal 157
• Bentley, Duncan --- "The ATO, Tax and the Internet: The Emperor's New Clothes?" [1999] RevenueLawJl 5; (1999) 9 Revenue Law Journal 99
• Spry, Fiona; Morrison, David --- "Dividend And Capital Streaming" [1999] RevenueLawJl 4; (1999) 9 Revenue Law Journal 77
• Clark, Braedon --- "Using Tax Incentives to Encourage Investment in the Australian Film Industry" [1999] RevenueLawJl 3; (1999) 9 Revenue Law Journal 58
• Richardson, Grant; Devos, Ken --- "The Deductibility of Interest Expense in Anglo-American Countries: A Comparison and Review of Policy" [1999] RevenueLawJl 2; (1999) 9 Revenue Law Journal 33
• Wills, Michelle --- "The Tax Treatment of Intangibles in the Context of Transfer Pricing" [1999] RevenueLawJl 1; (1999) 9 Revenue Law Journal 1

1998

• Bentley, Duncan --- "Current Books" [1998] RevenueLawJl 10; (1998) 8 Revenue Law Journal 216
• Jianxiong, Zhai --- "Tax Legislation of The People's Republic Of China and its Information Sources" [1998] RevenueLawJl 9; (1998) 8 Revenue Law Journal 207
• McDermid, Jeff; Young, Sheree --- "Thin Capitalisation Changes - Effect on Trusts" [1998] RevenueLawJl 8; (1998) 8 Revenue Law Journal 199
• Azzi, John --- "Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7; (1998) 8 Revenue Law Journal 175
• Ma, Winnie (Jo-Mei) --- "The Continuity of Business Tests for Carrying Forward Losses" [1998] RevenueLawJl 6; (1998) 8 Revenue Law Journal 141
• Tregoning, Ian --- "Liedig and the Limits of Section 96" [1998] RevenueLawJl 5; (1998) 8 Revenue Law Journal 122
• Watanabe, Richard --- "Developing Taiwan into a Regional Finance and Operations Centre: A Taxation Perspective" [1998] RevenueLawJl 4; (1998) 8 Revenue Law Journal 88
• Turner, John L; Smith, Malcolm; Gurd, Bruce --- "Recognising the Pitfalls in Tax Compliance Costs Research" [1998] RevenueLawJl 3; (1998) 8 Revenue Law Journal 62
• James, Simon; Oats, Lynne --- "Tax Harmonisation and the Case of Corporate Taxation" [1998] RevenueLawJl 2; (1998) 8 Revenue Law Journal 36
• Halkyard, Andrew --- "The Hong Kong Tax Paradox Or Why Jurassic Park Exists in the Pearl River Delta" [1998] RevenueLawJl 1; (1998) 8 Revenue Law Journal 1

1997

• Wheelwright, Karen --- "Taxpayers' Rights in Australia" [1997] RevenueLawJl 10; (1997) 7 Revenue Law Journal 226
• Alston, Andrew --- "Taxpayers' Rights in New Zealand" [1997] RevenueLawJl 9; (1997) 7 Revenue Law Journal 211
• Ishimura, Koji --- "The State of Taxpayers' Rights in Japan" [1997] RevenueLawJl 8; (1997) 7 Revenue Law Journal 164
• Greenbaum, Abe --- "Taxpayers' Bills of Rights 1 and 2: A Charter to be Followed by the Rest of the World or Just Another Attack on the Tax Authority?" [1997] RevenueLawJl 7; (1997) 7 Revenue Law Journal 138
• Li, Jinyan --- "Taxpayers' Rights in Canada" [1997] RevenueLawJl 6; (1997) 7 Revenue Law Journal 83
• Sommerhalder, Ruud --- "Taxpayer Rights in the Netherlands" [1997] RevenueLawJl 5; (1997) 7 Revenue Law Journal 58
• Hultqvist, Anders --- "Taxpayers' Rights in Sweden" [1997] RevenueLawJl 4; (1997) 7 Revenue Law Journal 43
• Deak, Daniel --- "Taxpayer Rights and Obligations: The Hungarian Experience" [1997] RevenueLawJl 3; (1997) 7 Revenue Law Journal 18
• Williams, Bob --- "Taxpayer Rights in South Africa" [1997] RevenueLawJl 2; (1997) 7 Revenue Law Journal 1
• Editors --- "Editorial" [1997] RevenueLawJl 1; (1997) 7 Revenue Law Journal v

1996

• Greenbaum, Abe --- "Income Tax: A Critical Analysis" [1996] RevenueLawJl 9; (1996) 6 Revenue Law Journal 158
• Barkoczy, Stephen; Barkoczy, Mei-Ling --- "Directors' Liability and the New Regime for Collecting Unremitted Tax Instalments" [1996] RevenueLawJl 8; (1996) 6 Revenue Law Journal 147
• Schabe, David; Walpole, Michael --- "Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7; (1996) 6 Revenue Law Journal 133
• Carbone, Domenic --- "Statutory Judicial Review of the Administration of the Income Tax Assessment Act 1936" [1996] RevenueLawJl 6; (1996) 6 Revenue Law Journal 104
• Passant, John --- "A Crooked Journey Through the Maze? Or: University Fees as Self-Education Expenses" [1996] RevenueLawJl 5; (1996) 6 Revenue Law Journal 64
• Morabito, Vince; Barkoczy, Stephen --- "What is a Tax: The Erosion of the "Latham Definition"" [1996] RevenueLawJl 4; (1996) 6 Revenue Law Journal 43
• Bentley, Duncan --- "Problem Resolution: Does the ATO Approach Really Work?" [1996] RevenueLawJl 3; (1996) 6 Revenue Law Journal 17
• Cullen, Richard --- "The Plight of Tax Policy: An East Asian Perspective" [1996] RevenueLawJl 2; (1996) 6 Revenue Law Journal 1
• Editors --- "Editorial" [1996] RevenueLawJl 1; (1996) 6 Revenue Law Journal v

1995

• Cleary, Jo --- "The Evolution of Tax Avoidance" [1995] RevenueLawJl 10; (1995) 5(2) Revenue Law Journal 219
• Cassidy, Julie --- "Peabody v FCT and Part IVA" [1995] RevenueLawJl 9; (1995) 5(2) Revenue Law Journal 197
• James, Simon; Wallschutzky, Ian --- "The Design of an Appropriate System of Tax Rulings" [1995] RevenueLawJl 8; (1995) 5(2) Revenue Law Journal 175
• Prebble, John --- "International Tax Education" [1995] RevenueLawJl 7; (1995) 5(2) Revenue Law Journal 151
• Dirkis, Michael --- "Humpty Dumpty's Rule: Income Streaming and Trusts" [1995] RevenueLawJl 6; (1995) 5(1) Revenue Law Journal 141
• Burford, Karen --- "Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)" [1995] RevenueLawJl 5; (1995) 5(1) Revenue Law Journal 100
• Cooper, Tony --- "Taxing the Family Unit: Income Splitting for all?" [1995] RevenueLawJl 4; (1995) 5(1) Revenue Law Journal 82
• Wills, Michelle --- "South African Double Tax Treaties: Royalty Reform in the Light of the Australian Experience" [1995] RevenueLawJl 3; (1995) 5(1) Revenue Law Journal 55
• Alley, Clinton R; Bentley, Duncan --- "In Need of Reform? A Trans-Tasman Perspective on the Definition of "Residence"" [1995] RevenueLawJl 2; (1995) 5(1) Revenue Law Journal 40
• Carbone, Domenic --- "A Loss of Trust in Loss Trusts" [1995] RevenueLawJl 1; (1995) 5(1) Revenue Law Journal 1

1994

• Livingstone-Ward, Robert --- "Use of Administrative Decisions (Judicial Review) Against Customs Seizures" [1994] RevenueLawJl 12; (1994) 4(2) Revenue Law Journal 199
• de Leifde, Robert --- "Reform of the Australian Wholesale Sales Tax" [1994] RevenueLawJl 11; (1994) 4(2) Revenue Law Journal 182
• Smith, Barbara --- "Part IVA - A Tiger, or Toothless?" [1994] RevenueLawJl 10; (1994) 4(2) Revenue Law Journal 160
• Beyer, Vicki --- "Tax Administration in Japan" [1994] RevenueLawJl 9; (1994) 4(2) Revenue Law Journal 144
• Wickerson, John --- "The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office" [1994] RevenueLawJl 8; (1994) 4(2) Revenue Law Journal 125
• Bentley, Duncan --- "The Commissioner's Powers: Democracy Fraying at the Edges?" [1994] RevenueLawJl 7; (1994) 4(2) Revenue Law Journal 85
• Baxby, David; Brash, Damon --- "Self Education and Receipts: Implications for Income Taxation and FBT in light of FCT v MI Roberts" [1994] RevenueLawJl 6; (1994) 4(1) Revenue Law Journal 74
• Barkoczy, Stephen --- "The Nature of "Present Entitlement" in the Taxation of Trusts" [1994] RevenueLawJl 5; (1994) 4(1) Revenue Law Journal 65
• Smith, Barbara --- "The Taxation of Capital Gains in Relation to Non-residents of Australia" [1994] RevenueLawJl 4; (1994) 4(1) Revenue Law Journal 42
• Delaney, Thomas P --- "The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3; (1994) 4(1) Revenue Law Journal 27
• Cassidy, Julie --- "The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission" [1994] RevenueLawJl 2; (1994) 4(1) Revenue Law Journal 1
• Editors --- "Editorial" [1994] RevenueLawJl 1; (1994) 4(1) Revenue Law Journal v

1993

• Greenbaum, Abe --- "A Goods and Services Tax for Australia: What Can Be Learned from the Canadian Experience?" [1993] RevenueLawJl 13; (1993) 3(2) Revenue Law Journal 152
• Qionibaravi, Litia; Green, Richard --- "The Adoption of a Consumption Tax in Fiji" [1993] RevenueLawJl 12; (1993) 3(2) Revenue Law Journal 143
• Ruangmalai, Rattanawadee --- "Value Added Tax in Thailand" [1993] RevenueLawJl 11; (1993) 3(2) Revenue Law Journal 135
• Yen, Ching-Chang --- "The Republic of China's Experience with the Introduction of Value Added Tax" [1993] RevenueLawJl 10; (1993) 3(2) Revenue Law Journal 125
• Beyer, Vicki; Ishimura, Koji --- "The Progress of the Japanese National Consumption Tax" [1993] RevenueLawJl 9; (1993) 3(2) Revenue Law Journal 115
• Muir, Rodger --- "The Goods and Services Tax: Reflections on the New Zealand Experience, Six Years On" [1993] RevenueLawJl 8; (1993) 3(2) Revenue Law Journal 100
• Warren, Neil --- "The UK Experience with VAT" [1993] RevenueLawJl 7; (1993) 3(2) Revenue Law Journal 75
• Khoo, Evelyn --- "The Implications of Fletcher v FCT" [1993] RevenueLawJl 6; (1993) 3(1) Revenue Law Journal 63
• Hadaway, Jane --- "Supervisory Activities as Permanent Establishments: The Australia/Japan Treaty" [1993] RevenueLawJl 5; (1993) 3(1) Revenue Law Journal 48
• Greig, John A --- "Aspects of Interest Withholding Tax" [1993] RevenueLawJl 4; (1993) 3(1) Revenue Law Journal 27
• Hourigan, Phillip --- "A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation" [1993] RevenueLawJl 3; (1993) 3(1) Revenue Law Journal 12
• McCabe, Bernard --- "The Investigatory Powers of the Commissioner under the Income Tax Assessment Act and Individual Rights" [1993] RevenueLawJl 2; (1993) 3(1) Revenue Law Journal 1
• Kelly, David St L --- "Guest Editorial" [1993] RevenueLawJl 1; (1993) 3(1) Revenue Law Journal v

1991

• Marinko, Paul G --- "Transfer Pricing: Australian and American Reactions" [1991] RevenueLawJl 12; (1991) 2(2) Revenue Law Journal 84
• Smith, Martin --- "New Zealand's Approved Issuer Levy - A Pragmatic "Concession"" [1991] RevenueLawJl 11; (1991) 2(2) Revenue Law Journal 76
• Beyer, Vicki L --- "A Tax Incentive for the Clever Country?" [1991] RevenueLawJl 10; (1991) 2(2) Revenue Law Journal 70
• Peng, Yong --- "A Comparative Analysis of the Sino-Australian Income Tax Agreement" [1991] RevenueLawJl 9; (1991) 2(2) Revenue Law Journal 46
• Mouritz, David --- "Taxation Treatment of Foreign Currency Exchange Gains and Losses on Borrowings by Australian Resident Taxpayers" [1991] RevenueLawJl 8; (1991) 2(2) Revenue Law Journal 33
• Bitomsky, Greg --- "The Concern of Assessable Income - Has It Changed?" [1991] RevenueLawJl 7; (1991) 2(2) Revenue Law Journal 18
• Cassidy, Julie --- "The Ongoing Saga of the "Terrible Twins": Observations on Hepples v FC of T" [1991] RevenueLawJl 6; (1991) 2(2) Revenue Law Journal 1
• Northeast, Mark --- "Outward Investment: the Branch v Subsidiary Decision" [1991] RevenueLawJl 5; (1991) 2(1) Revenue Law Journal 68
• Buckley, Ralf --- "Green Taxes: Legal and Policy Issues in Using Economic Instruments for Environmental Management" [1991] RevenueLawJl 4; (1991) 2(1) Revenue Law Journal 27
• Dirkis, Michael J --- "Tax Traps in the Financial Structures of "Resident Funded" Retirement Villages" [1991] RevenueLawJl 3; (1991) 2(1) Revenue Law Journal 14
• Lang, Joachim --- "The Case for Taxing Consumption, Part II" [1991] RevenueLawJl 2; (1991) 2(1) Revenue Law Journal 7
• Balmford, Christopher J --- "Redrafting the Income Tax Assessment Act 1936 in Clear Language" [1991] RevenueLawJl 1; (1991) 2(1) Revenue Law Journal 1

1990

• Beyer, Vicki L --- "A tax trifecta" [1990] RevenueLawJl 17; (1990) 1(2) Revenue Law Journal 222
• Davis, Robert --- "The effect of the decision of the Full Court of the Federal Court in Cooling's case" [1990] RevenueLawJl 16; (1990) 1(2) Revenue Law Journal 216
• Mitchell, Robert --- "Companies and taxation: a review of selected issues" [1990] RevenueLawJl 15; (1990) 1(2) Revenue Law Journal 203
• Lang, Joachim --- "The case for taxing consumption" [1990] RevenueLawJl 14; (1990) 1(2) Revenue Law Journal 186
• Bitomsky, Greg --- "The principal place of residence - taxation considerations" [1990] RevenueLawJl 13; (1990) 1(2) Revenue Law Journal 163
• Cassidy, Julie --- "Capital gains tax consequences of property settlements upon divorce and separation" [1990] RevenueLawJl 12; (1990) 1(2) Revenue Law Journal 146
• Greig, John --- "The Hong Kong tax system - an overview" [1990] RevenueLawJl 11; (1990) 1(2) Revenue Law Journal 125
• Editorial --- "Plain English; Tax and Education" [1990] RevenueLawJl 10; (1990) 1(2) Revenue Law Journal iv
• Liew, Kwai-Lian --- "The 'Everett-Assignment' Reconsidered: Hadlee v Commissioner of Inland Revenue" [1990] RevenueLawJl 9; (1990) 1(1) Revenue Law Journal 112
• Bitomsky, Greg; Chappell, Alison --- "The Commissioner's Right of Access to Records - Recent Cases on Sections 263 and 264 of the Income Tax Assessment Act" [1990] RevenueLawJl 8; (1990) 1(1) Revenue Law Journal 96
• Kennedy, Ian --- "Capital Gains and Other Taxes: Their Relevance to Family Law" [1990] RevenueLawJl 7; (1990) 1(1) Revenue Law Journal 83
• Hazzard, Ian; McKnoulty, Peter --- "Alternative Structures for Business and Investment" [1990] RevenueLawJl 6; (1990) 1(1) Revenue Law Journal 65
• Markovic, Martin --- "The Taxation Consequences of Future Transactions in Australia" [1990] RevenueLawJl 5; (1990) 1(1) Revenue Law Journal 42
• Ongwamuhana, Kibuta --- "Perspectives on the Proposed Double Taxation Agreement Between Papua New Guinea and Australia" [1990] RevenueLawJl 4; (1990) 1(1) Revenue Law Journal 32
• Smith, Martin --- "Specific Legislative Responses to International Transfer Pricing - a Trans- Tasman Comparison" [1990] RevenueLawJl 3; (1990) 1(1) Revenue Law Journal 10
• Harmer, Brian --- "Self-Assessment Legislation: The Tip of the Taxation Iceberg" [1990] RevenueLawJl 2; (1990) 1(1) Revenue Law Journal 1
• Corkery, Jim; Hinde, George --- "Introduction" [1990] RevenueLawJl 1; (1990) 1(1) Revenue Law Journal iv