Dale Boccabella

Associate Professor

Dale joined the School of Business Law and Taxation in early 2001 from the University of Western Sydney, where he had spent seven years teaching and researching in various areas of Australia's tax regime. Prior to that, Dale worked for a short time as a tax consultant with one of the 'Big Four' firms. Dale has published over 80 articles, commentaries and conference and seminar papers on Australia's tax regime(s).

Those publications are across a wide range of areas (e.g. fundamental income tax principles, aggressive tax planning/tax avoidance, fringe benefits tax, capital gains tax, goods and services tax, tax administration). Further, a number of Dale's publications have been cited by, and quoted from, by other tax commentators, including the Australian High Court in an income tax test case (FCT v Rowe (1997) 187 CLR 266; 97 ATC 4317). He has designed an extensive range of courses and teaching materials for both undergraduate and postgraduate courses on Australian taxation law over the past 15-years.

Some of the tax areas that Dale has taught at postgraduate level include: Taxation of Partnerships, Taxation of Companies and Company Distributions, Capital Gains Tax, Fringe Benefits Tax, Goods and Services Tax, Tax Administration, Taxation of Financial Arrangements, Tax Planning and Tax Avoidance. Dale has regularly been invited to act as a referee on a range of articles submitted to both tax (e.g. Australian Tax Review) and legal education journals for publication (e.g. Sydney Law Review, Legal Education Review).

Research Interests:

  • Structural aspects of Australia's tax regime
  • Aggressive tax planning
  • Anomalies within the current tax structure

ASB Profile: http://www.asb.unsw.edu.au/schools/Pages/DaleBoccabella.aspx

 

Journal articles
add
Boccabella D; Manwaring K, 2020, 'Deemed Dividend Rules: Tax Free Extraction of Profits and Exploitation of Structural Foundations of the Income Tax Regime', Australian Tax Review, vol. 49, pp. 87 - 109, https://ssrn.com/abstract=3665857
2020
Boccabella D, 2020, 'Myer isolated transactions doctrine (first strand) at 33-year anniversary', The Tax Specialist, vol. 24, https://search-informit-com-au.wwwproxy1.library.unsw.edu.au/documentSummary;dn=315679817682876;res=IELAPA
2020
Freudenberg B; Boccabella D, 2019, 'Streaming of Franking Credits Curtailed by Bamford-Induced Amendments - an Unintended Consequence?', AUSTRALIAN TAX REVIEW, vol. 48, pp. 190 - 218, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000508198900003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
2019
Bain K; Boccabella D, 2019, 'The age of the home worker - Part 2: Deductibility of home occupancy expenses, deduction apportionment and partial loss of CGT main residence exemptions', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 34
2019
Santhariah A; Tran-Nam B; Boccabella D; Rametse N, 2018, 'The implementation of the goods and services tax in Malaysia: Potential issues perceived by business taxpayers', Journal of the Australasian Tax Teachers Association, vol. 13, pp. 351 - 397
2018
Bain K; Boccabella D, 2018, 'The age of the home worker – part 1: deductibility of home occupancy expenses', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 1 - 43
2018
Boccabella D, 2018, 'Net capital gains of trusts: A systematic method of allocating those gains and other taxable income and analysis of problematic and anomalous issues', AUSTRALIAN TAX REVIEW, vol. 47, pp. 128 - 159, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000442497100004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
2018
Boccabella D, 2017, 'Determining proper taxpayer for a "notional" net capital gain on vesting of a discretionary trust asset is problematic', AUSTRALIAN TAX REVIEW, vol. 46, pp. 193 - 210, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000426964200004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
2017
Boccabella D; Freudenberg B, 2017, 'Who Bears the Burden for Business Losses: To What Extent Are Liability Issues of Business Structures Taught in Australian Accounting Degrees?', COMPANY AND SECURITIES LAW JOURNAL, vol. 35, pp. 235 - 260, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000407180100003&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
2017
Bain KE; Boccabella D, 2016, 'ATO's new individual professional practitioner (IPP) taxing measure: background, context and policy analysis', Australian Tax Law Bulletin
2016
Boccabella D, 2016, 'Car depreciation cost base limit: Why are cars singled out for deduction denial of luxury expenditure?', Australian Tax Law Bulletin
2016
Boccabella D, 2016, 'Step-up in cost base for MIT investors where “over-taxation” occurs: What about closely held trusts', Weekly Tax Bulletin
2016
Boccabella D, 2016, 'Home office expenses: claiming occupancy costs when the employer does not provide a workplace', Australian Tax Law Bulletin
2016
Boccabella D, 2016, 'Recording entitlement rule in new trust streaming provisions: Has Parliament handed a tax-planning gift to tax planners?', Weekly Tax Bulletin
2016
Boccabella D, 2016, 'Professionals' tax break overturned', CCH Tax Week
2016
Boccabella D, 2016, 'Negative gearing - Is another judicial view possible?', Weekly Tax Bulletin
2016
Boccabella D, 2016, 'Can stakeholders be satisfied with accountants' education to act as advisors to self managed superannuation funds?', Financial Planning Research Journal
2016
Boccabella D, 2016, 'Recording entitlement rule in trust streaming provisions allows for creation of mismatches', Tax Specialist
2016
Boccabella D, 2016, 'SOME COMMENTS ON THE ROLE OF A REVIEWER (REFEREE) OF AN ARTICLE', JOURNAL OF THE AUSTRALASIAN TAX TEACHERS ASSOCIATION, vol. 11, pp. IV - VI, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000393483600002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1
2016
Boccabella D, 2015, 'Reconciling the Overlap of Charging Provisions in Regard to Non-Cash Benefits from Employment, Personal Exertion and Business', Journal of Australian Taxation, vol. 17, pp. 85 - 138
2015
Boccabella D, 2015, 'Pattern of distributions test for discretionary trusts: defects reveal questionable policy design and implementation', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 30, pp. 411 - 434
2015
Boccabella D; Bain K, 2015, 'Removal of the GST low value threshold: Analysis of main design options and enforcement issues', Australian Tax Law Bulletin, vol. 2015, pp. 172 - 177
2015
Boccabella D; Freudenberg B, 2014, 'Changing use of business structures: Have university business law teachers failed to reflect this in their teaching?', Journal of the Australasian Tax Teachers Association, vol. 9, pp. 180 - 214, http://search.informit.com.au/documentSummary;dn=943471682827903;res=IELBUS
2014
Boccabella D, 2014, 'Defective pattern of distributions test guarantees revenue loss usage', Tax Specialist, vol. 18, pp. 60 - 72, http://search.informit.com.au/documentSummary;dn=775886739331652;res=IELBUS
2014
Boccabella D, 2014, 'Shedding light on the two strands in Myer Emporium and related issues', ConTax - Student Member Newsletter of the Tax Institute
2014
Boccabella D, 2014, 'The taxation of trusts: discourse has not been helpful', Weekly Tax Bulletin
2014
Boccabella D, 2014, 'Streaming notional net capital gains on vesting of discretionary trust asset in beneficiary: The “net financial benefit” difficulty', Weekly Tax Bulletin
2014
Boccabella D, 2014, 'RE Lambert and Commissioner of Taxation: discretionary trust trips up acountant and client of accountant', Australian Tax Law Bulletin, vol. 1, pp. 36 - 41, http://www.lexisnexis.com/au/legal/results/docview/attachRetrieve.do?csi=413869&A=0.2619583231313879&ersKey=23_T21822173935&urlEnc=ISO-8859-1&inline=y&smi=34591&componentseq=1&key=5CRB-N481-DYYB-T4TP-
2014
Boccabella D, 2014, 'What should be the timing rule for 'derivation' of assessable income by beneficiaries of discretionary trusts?', Journal of Australian Taxation, vol. 15, pp. 85 - 131, http://www.jausttax.com/Articles_Free/JAT%20Volume%2015,%20Issue%201%20-%20Boccabella.pdf
2014
Boccabella D, 2013, 'Extinguishment of tax attributes (e.g. losses) on death under Australia's income tax is anomalous and inequitable', Australian Tax Forum: a journal of taxation policy, law and reform, pp. 233 - 271, http://search.informit.com.au/documentSummary;dn=834461540376443;res=IELBUS
2013
Boccabella D, 2013, 'The Oswal Case: difficulty of streaming a notional net capital gain to a beneficiary who has a vested interest in the asset', Weekly Tax Bulletin, pp. 2079 - 2082
2013
Boccabella D, 2013, 'Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession', Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession, pp. 1339 - 1343
2013
Boccabella D, 2013, 'CGT Event K7 provides loss recognition for personal consumption expenditure; History, anomalies and policy basis', Australian Tax Review, vol. 42, pp. 182 - 205, http://www.westlaw.com.au/maf/wlau/app/document?docguid=I0c294434fa6811e29378fed7a4e63506&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1
2013
Boccabella D, 2012, 'An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance', eJournal of Tax Research, vol. 10, pp. 621 - 656
2012
Boccabella D, 2012, 'Another skirmish on the discretionary trust battlefield', Weekly Tax Bulletin, vol. 47, pp. 1710 - 1714
2012
Boccabella D, 2011, 'Theft of trading stock: preventing a double deduction on loss by theft is problematic', Australian Tax Review, vol. 40, pp. 26 - 51, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213367000004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2011
Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 1', Weekly Tax Bulletin, pp. 1166 - 1170
2011
Boccabella D, 2011, 'Is the Clark trust case a reminder of another mystery “lurking” in the Trust Loss Rules?', Weekly Tax Bulletin, pp. 573 - 575
2011
Boccabella D, 2011, 'A loss-carryback rule for business losses in Australia: Some initial thoughts', Weekly Tax Bulletin, pp. 1710 - 1714
2011
Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 2', Weekly Tax Bulletin
2011
Boccabella D, 2010, 'Special leave application in Anstis raises some fundamental issues', Weekly Tax Bulletin, pp. 389 - 392
2010
Boccabella D, 2009, 'Self-education expenses - the importance of the Anstis case', Weekly Tax Bulletin, vol. 2009, pp. 671 - 673
2009
Boccabella D, 2009, 'The Anstis appeal and self-education expenses: deduction denial more likely', Weekly Tax Bulletin, vol. 2009, pp. 1500 - 1504
2009
Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin
2009
Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin, vol. 2009, pp. 2305 - 2308
2009
Boccabella D, 2008, '$250 deduction denial for expenses of self-education: Retention of Section 82A is a mystery', Australian Tax Review, vol. 37, pp. 164 - 191, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213360900004&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2008
Boccabella D, 2007, 'Are Mortgage Discharge Fees and Expenses', Weekly Tax Bulletin, vol. 2007, pp. 1633 - 1635
2007
Boccabella D, 2007, 'Enactment of deduction rule regarding travel between workplaces or income producing activities can lead to errors', Journal of Australian Taxation, vol. 10, pp. 133 - 181
2007
Boccabella D, 2007, 'Continuity of Business Test and Large Company Tax Losses: Yes, No, Perhaps and Yes Again', Weekly Tax Bulletin, vol. 2007, pp. 866 - 867
2007
Boccabella D, 2007, 'Should CGT Asset Cost Base Inclusion take Priority over the Black-Hole Expenditure Section?', Weekly Tax Bulletin, vol. 2007, pp. 2093 - 2096
2007
Boccabella D, 2007, 'Inclusion in cost base of investment property of interest denied deductibility under a split loan because of Part IVA: some follow up analysis', Revenue Law Journal, vol. 17, pp. 138 - 160
2007
Boccabella D, 2007, 'Share sales at amounts significantly in excess of market value on long-dated payment terms', Australian Tax Review, vol. 36, pp. 78 - 99, http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000213357300002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a
2007
Boccabella D, 2006, 'The "no gain/no loss" rule: A reminder of nothings', Weekly Tax Bulletin, vol. 2006, pp. 1176 - 1179
2006
Boccabella D, 2005, 'Is the Australian Taxation Office failing to use all its weapons aggressive tax planning? An analysis against the facts in Puzey v FCT', Journal of Australian Taxation, vol. 8, pp. 217 - 288
2005
Boccabella D, 2005, 'ATO`s determination on CGT cost base inclusion for interest expenditure denied deductiblity under split loans because of Part IVA is flawed and misleading', Revenue Law Journal, vol. 15, pp. 50 - 89
2005
Boccabella D, 2004, 'Does the interest expenditure denied deductibility in Hart's case enter the CGT cost base of the investment property? An examination of the key issues', Australian Tax Review, vol. 33, pp. 216 - 238
2004
Boccabella D, 2003, 'Wish list of inclusions in forthcoming ruling on distributions of partnership profits', Weekly Tax Bulletin, vol. 2003, pp. 1869 - 1873
2003
Boccabella D, 2003, 'ATO's scrutiny of service trusts (entities) may result in over-punishment of taxpayers', Weekly Tax Bulletin, vol. 2003, pp. 1359 - 1361
2003
Boccabella D; O Sullivan TD, 2003, 'Home loan unit trust arrangements: analysis of application of Part IVA', Australian Tax Review, vol. 32, pp. 236 - 277
2003
Boccabella D, 2003, 'Was the ATO too quick in rejecting a cash basis of 'incurred' - analysis of ATO's rejection against the background of a standard split loan', Australian Tax Review, vol. 32, pp. 103 - 121
2003
Boccabella D; O Sullivan TD, 2003, 'Home loan unit trust arrangement: nature and quantum of advantage sought and analysis of tax effectiveness under the non-Part IVA provisions', Australian Tax Review, vol. 32, pp. 73 - 102
2003
Boccabella D, 2003, 'Denial of franking account credit for carry forward surplus may expose companies to 'franking additional tax'', Weekly Tax Bulletin, vol. 2003, pp. 1274 - 1278
2003
Boccabella D, 2002, 'Vincent case contains one concern for ATO', Weekly Tax Bulletin, vol. 2002, pp. 1098 - 1100
2002
Boccabella D, 2002, 'Home loan unit trust arrangement: Response to some pro-taxpayer assertions', Weekly Tax Bulletin, vol. 2002, pp. 883 - 888
2002
Boccabella D; Harris J, 2002, 'Budplan case: Not a victory on every front for the Commissioner', Weekly Tax Bulletin, vol. 2002, pp. 680 - 684
2002
Boccabella D, 2002, 'Tips and Gratuities: Inconsistent treatment is hard to justify', The Tax Specialist, vol. 5, pp. 110 - 116
2002
Boccabella D, 2002, 'Assessable income droupout of receivables on changeover from cash to accruals tax accounting: Another nail in Henderson coffin', Weekly Tax Bulletin, vol. 2002, pp. 1951 - 1955
2002
Boccabella D, 2002, 'Discount capital gains and car fringe benefits: Where is tax paternalism when it`s really needed?', Weekly Tax Bulletin, vol. 2002, pp. 720 - 723
2002
Boccabella D, 2002, 'Non self-executing nature of Part IVA: Potential opportunity for ATO, and pitfall for taxpayers', Weekly Tax Bulletin, pp. 1814 - 1818
2002
Boccabella D, 2002, 'Success of latest home loan tax scheme relies on taxation of imputed rent', Weekly Tax Bulletin, vol. 2002, pp. 206 - 209
2002
Boccabella D, 2001, 'GST: Selling business cars - another pitfall for the unwary', Weekly Tax Bulletin, pp. 1539 - 1541
2001
Boccabella D, 2001, 'Political Parties and ATO embrace presumptive taxes: Scope for further use?', Weekly Tax Bulletin, pp. 1509 - 1513
2001
Boccabella D, 2001, 'PSI Rules and Part IVA: Unlikely to be an exclusive code', Weekly Tax Bulletin, pp. 1235 - 1236
2001
Boccabella D, 2001, 'GST: Selling business cars - another pitfall for the unwary', Goods and Services Tax Journal, vol. 148
2001
Boccabella D, 2000, 'Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application', Journal of Australian Taxation, vol. 2, pp. 88 - 106
2000
Boccabella D; Taylor , 2000, 'GST and Commercial Real Estate: A Double Warning for Owners', Australian Law Journal, vol. 74, pp. 77 - 81
2000
Boccabella D, 2000, 'Cash Flow/Tax Value Method: Platform for Accruals Taxation Indelibly Planted', Taxation in Australia (Blue Edition)
2000
Boccabella D, 2000, 'Deductions for Expenses of Travelling to and from Work: Reminder of Obscure Deduction', Weekly Tax Bulletin, pp. 102 - 104
2000
Boccabella D, 2000, 'Retaining a Work in Progress Advantage under the Ralph Report', Taxation in Australia, vol. 34, pp. 586 - 587
2000
Boccabella D, 2000, 'Proposed Cash Flow/Tax Value Method Provides Base for Accruals Taxation', Weekly Tax Bulletin, pp. 155 - 159
2000
Boccabella D; Taylor , 2000, 'GST on Commercial Real Estate', NSW Law Society Journal, vol. 5, pp. 38 - 39
2000
Boccabella D, 2000, 'Australia’s Tax Reform Rejects or Modifies Fundamental Tax Principles', Australian Tax Review, vol. 29, pp. 81 - 95
2000
Boccabella D; Taylor , 2000, 'When and How to Use the GST Property Margin Scheme', NSW Law Society Journal, vol. 8, pp. 58 - 62
2000
Boccabella D, 2000, 'Australia’s GST & Commercial Real Estate: Words of Caution for Foreign Investors', Company and Securities Law Journal, vol. 4, pp. 42 - 44
2000
Boccabella D; Taylor , 2000, 'The Impact of GST on Sale and Rental of Real Estate', Australian Law Journal, vol. 74, pp. 211 - 216
2000
Boccabella D, 1999, 'GST and Trade Unions', GST Today, pp. 8 - 9
1999
Boccabella D, 1999, 'Difference between Trust Law Income and Taxable Income: Challenge for Supporters of Quantum View', Weekly Tax Bulletin
1999
Boccabella D, 1999, 'Continuity of Business Tests Facilitate the Transfer of Tax Attributes under Australia’s Income Tax: Technical Issues and Policy Justification', Australian Tax Forum Journal, vol. 15, pp. 243 - 356
1999
Boccabella D, 1999, 'Relearning and Unlearning Established Tax Concepts', Weekly Tax Bulletin, pp. 1363 - 1367
1999
Boccabella D, 1996, 'FCT v Rowe: Will the High Court Overrule Itself?', Taxation in Australia: Red Edition, vol. 4, pp. 194 - 205
1996
Boccabella D, 1996, 'FCT v Rowe: Will the High Court Overrule Itself?', Taxation in Australia, vol. 30, pp. 494 - 495
1996
Boccabella D, 1995, 'Section 80E and the Continuity of Business Draft Ruling: Time to Focus on Key Matters', Weekly Tax Bulletin, pp. 407 - 409
1995
Boccabella D, 1995, 'FBT deductibility Draft Ruling: Technically Deficient but still useful for many Taxpayers', Butterworth's Fringe Benefits Tax Bulletin, pp. 92 - 95
1995
Boccabella D, 1995, 'FBT Deductibility: Policy Issues and TR 95/24', Taxation In Australia (Red Edition)
1995
Boccabella D, 1995, 'Cast in Concrete: The Allowable Deduction Provisions', Taxation in Australia (Blue Edition)
1995
Boccabella D, 1994, 'CGT and Damages: The Challenge to Restore Coherence - Part 2: A Suggested Framework for Approaching the Problem', Taxation in Australia: Red Edition, vol. 3, pp. 15 - 17
1994
Boccabella D, 1994, 'The Section 51 Private/Income Producing Boundary: Some Recent Developments and the Future', Weekly Tax Bulletin, pp. 134 - 136
1994
Boccabella D, 1994, 'CGT and Damages: The Challenge to Restore Coherence - Part 1: The basic Principles and Problems', Taxation in Australia: Red Edition, vol. 3, pp. 8 - 14
1994
Boccabella D, 1994, 'Ill-gotten gains and the ATO’s Ruling: Some Observations', Weekly Tax Bulletin, pp. 382 - 384
1994
Boccabella D, 1993, 'Taxpayer Complaints: The new Objection, Appeal and Review Provisions', Taxation in Australia, vol. 27, pp. 566 - 567
1993
Boccabella D, 1993, 'CGT and Damages Awards: The Essential Issues', Butterworth's Capital Gains Tax Circular, pp. 3 - 5
1993
Boccabella D, 1993, 'Capital Gains Tax and Damages: The treatment can cohere with the CGT framework', Weekly Tax Bulletin, pp. 870 - 872
1993
Boccabella D, 1993, 'Legal Professional Privilege: The Case for Tax Accountants’ Clients', Taxation in Australia, vol. 27, pp. 391 - 397
1993
Conference Papers
add
Boccabella D; Seymour E, 2017, 'Myer Income Strands at 30-Year Anniversary: Nature, Scope and Interaction with other Charging Rules', in Myer Income Strands at 30-Year Anniversary: Nature, Scope and Interaction with other Charging Rules, 2017 Australasian Tax Teachers Conference, Wellington, New Zealand, presented at 2017 Australasian Tax Teachers Conference, Wellington, New Zealand, 18 January 2017 - 20 January 2017, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Myer_Income_Strands_at_30_Year_Anniversary_Boccabella_and_Seymour.pdf
2017
Boccabella D, 2016, 'Rights and obligations regarding debts and liabilities of the four key operating entities', in Enduring Issues in, and Reflections on, Corporate Law and Policy over the Past 25 Years, Corporate Law Teachers Association Conference, Sydney, New South Wales, presented at Corporate Law Teachers Association Conference, Sydney, New South Wales, 31 January 2016 - 02 February 2016
2016
Bain KE; boccabella D, 2016, 'Australia's not so coherent approach to taxing personal exertion income', in Australia's not so coherent approach to taxing personal exertion income, Queensland Tax Researchers Symposium, James Cook University, Cairns, presented at 7th Queensland Tax Researchers Symposium, James Cook University, Cairns, 26 September 2016 - 26 September 2016
2016
Bain KE; Boccabella D, 2016, 'GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues', in GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues, 28th Australasian Tax Teachers Association Conference, Sydney, Australia, presented at 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016
2016
Boccabella D, 2015, 'Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?', in Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?, 2015 Australasian Tax Teachers Conference, Adelaide, South Australia, presented at 2015 Australasian Tax Teachers Conference, Adelaide, South Australia, 21 January 2015 - 23 January 2015
2015
Boccabella D, 2014, 'Why does Australia's trading stock regime provide deductions and assessable income inclusions for unrealised losses and unrealised gains under a realisation-based income tax?', in Why does Australia's trading stock regime provide deductions and assessable income inclusions for unrealised losses and unrealised gains under a realisation-based income tax?, 2014 Australasian Tax Teachers Conference, Brisbane, Queensland, presented at 2014 Australasian Tax Teachers Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014
2014
Boccabella D, 2014, 'Treatment of discretionary trusts under key Australian general law (non-tax law) regimes differs from the treatment under the income tax', in Treatment of discretionary trusts under key Australian general law (non-tax law) regimes differs from the treatment under the income tax, Seminer series of Nottingham Law School, Nottingham Trent University, Nottingham, England, presented at Seminer series of Nottingham Law School, Nottingham Trent University, Nottingham, England, 25 June 2014 - 25 June 2014
2014
Boccabella D, 2014, 'Changing use of business forms: Have university business law teachers failed to reflect this in their teaching?', in Changing use of business forms: Have university business law teachers failed to reflect this in their teaching?, 2014 Australsian Tax Teachers Association Conference, Brisbane, Queensland, presented at 2014 Australsian Tax Teachers Association Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014
2014
Boccabella D; Bain KE, 2014, 'GST on imports: does the cost outweigh the revenue?', in GST on imports: does the cost outweigh the revenue?, Australasian Tax Teachers Association Conference, Brisbane, Australia, presented at Australasian Tax Teachers Association Conference, Brisbane, Australia, 20 January 2014 - 22 January 2014
2014
Boccabella D; Bain K, 2013, 'GST and Low Value Imported Goods: Current Position, Options and Constraints', in GST and Low Value Imported Goods: Current Position, Options and Constraints, Research Seminar, The University of Sydney, presented at Research Seminar, The University of Sydney, 21 May 2013 - 21 May 2013
2013
Boccabella D, 2012, 'An Ordered Approach to the Tax Rules for Problem Solving in a First Australian Income Taxation Law Course can improve Student Performance', in An Ordered Approach to the Tax Rules for Problem Solving in a First Australian Income Taxation Law Course can improve Student Performance, 2012 Australasian Tax Teachers Conference, Sydney, New South Wales, presented at 2012 Australasian Tax Teachers Conference, Sydney, New South Wales, 20 January 2012 - 22 January 2012
2012
Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', in Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment, School of Taxation and Business Law, The University of New South Wales, School of Taxation and Business Law, The University of New South Wales
2012
Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', in Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment, Faculty of Law, University of Sydney, Faculty of Law, University of Sydney, 24 October 2012
2012
Boccabella D, 2011, 'Does avoiding making a Capital Gain amount to a Tax Benefit under the GAAR?', in Does avoiding making a Capital Gain amount to a Tax Benefit under the GAAR?, 2011 Australasian Tax Teachers' Association Conference, Melbourne, presented at 2011 Australasian Tax Teachers' Association Conference, Melbourne
2011
Boccabella D, 2010, 'Managing Losses: Update on Recent Developments and Traps for the Unwary', in Managing Losses: Update on Recent Developments and Traps for the Unwary, Tax Institute of Australia's 2010 Annual Tax Forum, Sydney, presented at Tax Institute of Australia's 2010 Annual Tax Forum, Sydney
2010
Boccabella D, 2010, 'Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous', in Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous, Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, pp. 1 - 16, presented at Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, 21 January 2010 - 22 January 2010
2010
Boccabella D, 2010, 'Key Structural Choices of Regimes Permitting Use of Income Tax Losses Housed in Companies: Analysis of the Australian and New Zealand Loss Recoupment Rules', in Key Structural Choices of Regimes Permitting Use of Income Tax Losses Housed in Companies: Analysis of the Australian and New Zealand Loss Recoupment Rules, School of Accounting and Commercial Law Seminar Series, Victoria University of Wellington, Victoria University of Wellington, New Zealand, presented at School of Accounting and Commercial Law Seminar Series, Victoria University of Wellington, Victoria University of Wellington, New Zealand
2010
Boccabella D, 2009, 'Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case', in Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case, Australasian Tax Teachers Association Conference 2009, Christchurch, New Zealand, pp. 1 - 23, presented at Australasian Tax Teachers Association Conference 2009, Christchurch, New Zealand
2009
Boccabella D, 2008, '$250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery', in $250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery, Australasian Tax Teachers Association Conference 2008, Hobart, Tasmania, pp. 1 - 31, presented at Australasian Tax Teachers Association Conference 2008, Hobart, Tasmania
2008
Boccabella D, 2005, 'Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues', in Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues, Goods and Services Tax for Malaysia, Kuala Lumpur, Malaysia, pp. 1 - 35, presented at Goods and Services Tax for Malaysia, Kuala Lumpur, Malaysia
2005
Boccabella D, 2002, 'Presumptive Taxes in Australia: Concept, Current Usage and Policy Considerations for Further Use', in Presumptive Taxes in Australia: Concept, Current Usage and Policy Considerations for Further Use, Semnar Series of the School of Business Law and Taxation, Sydney, presented at Semnar Series of the School of Business Law and Taxation, Sydney
2002
Boccabella D, 1999, 'The Goods and Services Tax: What Must Business Know and Do?', in The Goods and Services Tax: What Must Business Know and Do?, Greater Western Sydney Regional Chamber of Commerce and Industry Inc and UWS Nepean forum on the GST, Parramatta, presented at Greater Western Sydney Regional Chamber of Commerce and Industry Inc and UWS Nepean forum on the GST, Parramatta
1999
Boccabella D, 1999, 'Difference between Trust Law Income and Taxable Income: Proportionate View Superior?', in Difference between Trust Law Income and Taxable Income: Proportionate View Superior?, 11th Australasian Tax Teachers Annual Conference, Canberra, presented at 11th Australasian Tax Teachers Annual Conference, Canberra
1999
Boccabella D; Coleman C; Pynor , 1998, 'Should Legal Professional Privilege be Extended to all Tax Advisors', in Should Legal Professional Privilege be Extended to all Tax Advisors, 10th Australasian Tax Teachers Conference, Auckland, presented at 10th Australasian Tax Teachers Conference, Auckland
1998
Boccabella D, 1997, 'Excess Imputation Credits: Why are they non-refundable?', in Excess Imputation Credits: Why are they non-refundable?, Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Sydney, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Sydney
1997
Boccabella D, 1996, 'Recent Developments in Capital Gains Tax', in Recent Developments in Capital Gains Tax, Seminar conducted by UWS Nepean, University of Western Australial Sydney, presented at Seminar conducted by UWS Nepean, University of Western Australial Sydney
1996
Boccabella D, 1996, 'Continuity of Business Tests under the Income Tax Assessment Act: Policy and Technical Issues,', in Continuity of Business Tests under the Income Tax Assessment Act: Policy and Technical Issues,, 8th Annual Australasian Tax Teachers Conference, Brisbane, presented at 8th Annual Australasian Tax Teachers Conference, Brisbane
1996
Boccabella D, 1995, 'Recent Developments in Accessing Prior Year Losses of Companies', in Recent Developments in Accessing Prior Year Losses of Companies, Tax Institute Continuing Professional Development Program, Sydney, New South Wales, presented at Tax Institute Continuing Professional Development Program, Sydney, New South Wales, 15 November 1995 - 15 November 1995
1995
Boccabella D, 1995, 'Deductibility of Employers' Fringe Benefits Tax Liability', in Deductibility of Employers' Fringe Benefits Tax Liability, Tax Institute Continuing Professional Education Program, Sydney, New South Wales, presented at Tax Institute Continuing Professional Education Program, Sydney, New South Wales, 15 May 1995 - 15 May 1995
1995
Boccabella D, 1995, 'The Taxation of Reimbursed Deductions: Is there Coherence?', in The Taxation of Reimbursed Deductions: Is there Coherence?, 7th Annual Australasian Tax Teachers Conference, Perth, presented at 7th Annual Australasian Tax Teachers Conference, Perth
1995
Boccabella D, 1994, 'Capital Gains Tax and Damages: The Treatment can Cohere with the CGT Framework', in Capital Gains Tax and Damages: The Treatment can Cohere with the CGT Framework, 6th Annual Australasian Tax Teachers Conference, Sydney, presented at 6th Annual Australasian Tax Teachers Conference, Sydney
1994
Boccabella D, 1993, 'The Nature and Rationale of Legal Professional Privilege', in The Nature and Rationale of Legal Professional Privilege, Department of Accounting, University of Sydney, Seminar Series,, presented at Department of Accounting, University of Sydney, Seminar Series,
1993
Boccabella D, 1992, 'Legal Professional Privilege: The Case for Tax Accountants’ Clients', in Legal Professional Privilege: The Case for Tax Accountants’ Clients, Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Brisbane, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Brisbane
1992
Other
add
Boccabella D, 2016, Backpacker tax: if it were not broke, why try to fix it?, The Conversation
2016
Bain KE; Boccabella D, 2015, Broader base, not a higher tax rate the answer for GST reform, The Conversation, Melbourne, https://theconversation.com/broader-base-not-a-higher-rate-the-answer-for-gst-reform-39787
2015
Bain KE; boccabella D, 2015, Why the Commonwealth can change the GST without the states, The Conversation, Melbourne, https://theconversation.com/why-the-commonwealth-can-change-the-gst-without-the-states-36298
2015
Boccabella D, 2015, Using family trusts to minimise tax is on the nose: so why are policy makers silent?, The Conversation
2015
Boccabella D, 2014, Lowering the GST import threshold will require careful political management, The Conversation
2014
Boccabella D, 2014, GST exemption cut essential
2014
Boccabella D, 2014, To cut fairly, Commission of Audit should look at tax expenditures, The Conversation
2014
Boccabella D, 2014, Why its time to quarantine negative gearing, The Conversation
2014
Boccabella D, 2014, Negative gearing: what needs to change
2014
Boccabella D, 2013, Is it time to get tough on the tax benefits from family trusts, ABC, The Drum
2013
Boccabella D, 2013, Time for policy makers to address tax benefits from family trusts, The Conversation
2013
Boccabella D, 2013, Beware the pitfalls of the discretionary family trust, The Conversation
2013
Boccabella D, 2013, The truth about FBT on cars: meaningful tax reform is hard, The Conversation
2013
Boccabella D, 2013, Meaningful tax reform? Only if everything is on the table, The Conversation
2013
Boccabella D, 2013, Self education expenses cap misses target
2013
Boccabella D, 2012, Students' return to study - and a larger tax bill, The University of New South Wales
2012
Boccabella D, 2012, There are better options than expanding the GST net to online sales, The Conversation
2012
Boccabella D, 2012, Is it time for Australia to tackle its Warren Buffett-style tax anomalies?, The Conversation
2012
Boccabella D, 2012, Trust or Mistrust, University of New South Wales
2012
Working Papers
add
Boccabella D, 2009, Land Tax Considerations in a Family's Choice of Retirement Accommodation, ARC Retirement Villages Project, http://dx.doi.org
2009
Boccabella D, 2009, Social Security Considerations in a Family's Choice of Retirement Accommodation, ARC Retirement Villages Project, http://dx.doi.org
2009
Boccabella D, 2008, Properly Referable Concept: Policy Basis, Jurisprudential Basis and Interaction with Incurred Concept and Deduction Deferral Regime, Sydney, http://dx.doi.org
2008
Boccabella D, 2008, Income Tax, Retirement Income Rules, GST, Stamp Duty and Death Duty Considerations in a Family's Choice of Retirement Accommodation, ARC Retirement Villages Project, http://dx.doi.org
2008
Boccabella D, 2007, Double Loss Recognition on Sale of Non-Trading Stock Revenue Assets: Are Provisions directed at preventing both a Reveune Loss and CGT Loss Effective?, Sydney, http://dx.doi.org
2007
Book Chapters
add
Boccabella D, 2001, 'Overview of Book', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 1 - 9
2001
Boccabella D, 2001, 'Fringe Benefits Tax', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 1 - 84
2001
Boccabella D, 2001, 'Goods and Services Tax', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 1033 - 1113
2001
Boccabella D, 2001, 'Fundamental Income Tax Principles', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 28 - 69
2001
Boccabella D; Coleman C; Hart G, 2001, 'Teachers` Manual for Australian Tax Analysis: Cases Commentary, Commercial Applications & Questions', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney
2001
Boccabella D, 2001, 'Non-commercial losses', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 1 - 18
2001
Boccabella D, 2001, 'International Taxation', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 781 - 868
2001
Boccabella D, 2001, 'Taxation of Partnerships', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 593 - 645
2001
Boccabella D, 2001, 'Income Tax Formula, GST Formula and Tax Rate Schedules', in Australian Tax Analysis: Cases, Commentary, Commercial Applications & Questions, edn. 4th, Law Book Company, Sydney, pp. 10 - 27
2001
Boccabella D, 1999, 'Chapters 1, 10, 11 and 12', in Teachers' Manual for Income Tax Analysis, edn. Third, Law Book Company, Sydney
1999
Boccabella D, 1998, 'Chapters 1, 10, 11 and 12', in Income Tax Analysis: Cases, Questions and Commercial Applications, edn. Third, Law Book Company, Sydney
1998
Conference Presentations
add
Boccabella D, 1998, 'Overview of Government’s and Opposition’s Tax Reform Proposals in Lead up to 1998 Federal Election', presented at UWS Nepean Election Tax Forum, Sydney
1998
Structural Aspects of Australia’s Tax Regime; Aggressive Tax Planning; Anomalies within the Current Tax Structure; Presumptive Taxes; GST; indirect tax; payroll tax.

UNSW academic criticises damaging features of discretionary trusts

06/04/2017

UNSW News