By Associate Professor Dale Boccabella

Journal articles

Boccabella D, 2016, 'Recording entitlement rule in trust streaming provisions allows for creation of mismatches', Tax Specialist

Boccabella D, 2016, 'Can stakeholders be satisfied with accountants' education to act as advisors to self managed superannuation funds?', Financial Planning Research Journal

Boccabella D, 2016, 'Professionals' tax break overturned', CCH Tax Week

Boccabella D, 2016, 'Step-up in cost base for MIT investors where “over-taxation” occurs: What about closely held trusts', Weekly Tax Bulletin

Boccabella D, 2016, 'Recording entitlement rule in new trust streaming provisions: Has Parliament handed a tax-planning gift to tax planners?', Weekly Tax Bulletin

Boccabella D, 2016, 'SOME COMMENTS ON THE ROLE OF A REVIEWER (REFEREE) OF AN ARTICLE', JOURNAL OF THE AUSTRALASIAN TAX TEACHERS ASSOCIATION, 11, pp. IV - VI, https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000393483600002&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=891bb5ab6ba270e68a29b250adbe88d1

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, 17, pp. 85 - 138

Boccabella D; Bain K, 2015, 'Removal of the GST low value threshold: Analysis of main design options and enforcement issues', Australian Tax Law Bulletin, 2015, pp. 172 - 177

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, 30, pp. 411 - 434

Boccabella D; Seymour E, 2014, 'Shedding light on the two strands in Myer Emporium and related issues', ConTax - Student Member Newsletter of the Tax Institute

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, 9, pp. 180 - 214, http://search.informit.com.au/documentSummary;dn=943471682827903;res=IELBUS

Boccabella D, 2014, 'The taxation of trusts: discourse has not been helpful', Weekly Tax Bulletin

Boccabella D, 2014, 'Streaming notional net capital gains on vesting of discretionary trust asset in beneficiary: The “net financial benefit” difficulty', Weekly Tax Bulletin

Boccabella D, 2014, 'Defective pattern of distributions test guarantees revenue loss usage', Tax Specialist, 18, pp. 60 - 72, http://search.informit.com.au/documentSummary;dn=775886739331652;res=IELBUS

Boccabella D, 2014, 'Lambert v FCT: Accountant and taxpayer trip up over discretionary trust', Australian Tax Law Bulletin, 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-00000-00&type=pdf&displayType=full_pdf&lni=5CRB-N481-DYYB-T4TP&docTitle=Re%20Lambert%20and%20Commissioner%20of%20Taxation:%20discretionary%20trust%20trips%20up%20accountant%20and%20client%20of%20accountant

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

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

Boccabella D, 2013, 'CGT Event K7 provides loss recognition for personal consumption expenditure; History, anomalies and policy basis', Australian Tax Review, http://www.westlaw.com.au/maf/wlau/app/document?docguid=I0c294434fa6811e29378fed7a4e63506&tocDs=AUNZ_AU_JOURNALS_TOC&isTocNav=true&startChunk=1&endChunk=1

Boccabella D, 2013, 'Removal of FBT statutory formula for valuing car fringe benefits is "just" the removal of a tax concession', , pp. 1339 - 1343

Boccabella D, 2013, 'What should be the timing rule for 'derivation' of assessable income by beneficiaries of discretionary trusts?', Journal of Australian Taxation, 15, pp. 85 - 131, http://www.jausttax.com/Articles_Free/JAT%20Volume%2015,%20Issue%201%20-%20Boccabella.pdf

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, 10, pp. 621 - 656

Boccabella D, 2012, 'Another skirmish on the discretionary trust battlefield', Weekly Tax Bulletin, 47, pp. 1710 - 1714

Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 2', Weekly Tax Bulletin

Boccabella D, 2011, 'A loss-carryback rule for business losses in Australia: Some initial thoughts', Weekly Tax Bulletin, pp. 1710 - 1714

Boccabella D, 2011, 'High Court special leave application in Clark trust resettlement case: suggested considerations - Part 1', Weekly Tax Bulletin, pp. 1166 - 1170

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

Boccabella D, 2011, 'Theft of trading stock: preventing a double deduction on loss by theft is problematic', Australian Tax Review, 40, pp. 26 - 51

Boccabella D, 2010, 'Special leave application in Anstis raises some fundamental issues', Weekly Tax Bulletin, pp. 389 - 392

Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin

Boccabella D, 2009, 'Self-education expenses - the importance of the Anstis case', Weekly Tax Bulletin, 2009, pp. 671 - 673

Boccabella D, 2009, 'Taxing the family home: status quo is not a principled position', Weekly Tax Bulletin, 2009, pp. 2305 - 2308

Boccabella D, 2009, 'The Anstis appeal and self-education expenses: deduction denial more likely', Weekly Tax Bulletin, 2009, pp. 1500 - 1504

Boccabella D, 2008, '$250 deduction denial for expenses of self-education: Retention of Section 82A is a mystery', Australian Tax Review, 37, pp. 164 - 191

Boccabella D, 2007, 'Are Mortgage Discharge Fees and Expenses', Weekly Tax Bulletin, 2007, pp. 1633 - 1635

Boccabella D, 2007, 'Continuity of Business Test and Large Company Tax Losses: Yes, No, Perhaps and Yes Again', Weekly Tax Bulletin, 2007, pp. 866 - 867

Boccabella D, 2007, 'Enactment of deduction rule regarding travel between workplaces or income producing activities can lead to errors', Journal of Australian Taxation, 10, pp. 133 - 181, http://classic.austlii.edu.au/au/journals/JlATax/2007/4.html

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, 17, pp. 138 - 160

Boccabella D, 2007, 'Share sales at amounts significantly in excess of market value on long-dated payment terms', Australian Tax Review, 36, pp. 78 - 99

Boccabella D, 2007, 'Should CGT Asset Cost Base Inclusion take Priority over the Black-Hole Expenditure Section?', Weekly Tax Bulletin, 2007, pp. 2093 - 2096

Boccabella D, 2006, 'The "no gain/no loss" rule: A reminder of nothings', Weekly Tax Bulletin, 2006, pp. 1176 - 1179

Boccabella D, 2005, 'ATO`s determination on CGT cost base inclusion for interest expenditure denied deductibility under split loans because of Part IVA is flawed and misleading', Revenue Law Journal, 15, pp. 50 - 89

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, 8, pp. 217 - 288

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, 33, pp. 216 - 238

Boccabella D, 2003, 'ATO's scrutiny of service trusts (entities) may result in over-punishment of taxpayers', Weekly Tax Bulletin, 2003, pp. 1359 - 1361

Boccabella D, 2003, 'Denial of franking account credit for carry forward surplus may expose companies to 'franking additional tax'', Weekly Tax Bulletin, 2003, pp. 1274 - 1278

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, 32, pp. 73 - 102

Boccabella D; O Sullivan TD, 2003, 'Home loan unit trust arrangements: analysis of application of Part IVA', Australian Tax Review, 32, pp. 236 - 277

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, 32, pp. 103 - 121

Boccabella D, 2003, 'Wish list of inclusions in forthcoming ruling on distributions of partnership profits', Weekly Tax Bulletin, 2003, pp. 1869 - 1873

Boccabella D, 2002, 'Assessable income dropout of receivables on changeover from cash to accruals tax accounting: Another nail in Henderson coffin', Weekly Tax Bulletin, 2002, pp. 1951 - 1955

Back to profile page