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Dale Boccabella - Researcher Profile
Dale Boccabella
UNSW Accounting
Associate Professor
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Publications Title Journal Name Year ABDC Ranking
Streaming of partnership receipts to partners: An initial contribution Tax Specialist 2024 B
Australia’s denial of depreciation deductions for second-hand assets used in residential rental properties: Rationales appear obscure Australian Tax Forum 2022 A*
Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions Australian Tax Forum 2021 A*
Deemed Dividend Rules: Tax Free Extraction of Profits and Exploitation of Structural Foundations of the Income Tax Regime Australian Tax Review 2020 A
Myer isolated transactions doctrine (first strand) at 33-year anniversary Tax Specialist 2020 B
Streaming of Franking Credits Curtailed by Bamford-Induced Amendments - an Unintended Consequence? Australian Tax Review 2019 A
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 2018 A
The implementation of the goods and services tax in Malaysia: Potential issues perceived by business taxpayers Journal of the Australasian Tax Teachers Association 2018 B
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 2017 A
Determining proper taxpayer for a "notional" net capital gain on vesting of a discretionary trust asset is problematic Australian Tax Review 2017 A
ATO's new individual professional practitioner (IPP) taxing measure: background, context and policy analysis Australian Tax Law Bulletin 2016 C
Can stakeholders be satisfied with accountants' education to act as advisors to self managed superannuation funds? Financial Planning Research Journal 2016 C
Car depreciation cost base limit: Why are cars singled out for deduction denial of luxury expenditure? Australian Tax Law Bulletin 2016 C
Home office expenses: claiming occupancy costs when the employer does not provide a workplace Australian Tax Law Bulletin 2016 C
Recording entitlement rule in trust streaming provisions allows for creation of mismatches Tax Specialist 2016 B
SOME COMMENTS ON THE ROLE OF A REVIEWER (REFEREE) OF AN ARTICLE Journal of the Australasian Tax Teachers Association 2016 B
Removal of the GST low value threshold: Analysis of main design options and enforcement issues Australian Tax Law Bulletin 2015 C
Reconciling the Overlap of Charging Provisions in Regard to Non-Cash Benefits from Employment, Personal Exertion and Business Journal of Australian Taxation 2015 B
Changing use of business structures: Have university business law teachers failed to reflect this in their teaching? Journal of the Australasian Tax Teachers Association 2014 B
Defective pattern of distributions test guarantees revenue loss usage Tax Specialist 2014 B
Lambert v FCT: Accountant and taxpayer trip up over discretionary trust Australian Tax Law Bulletin 2014 C
CGT Event K7 provides loss recognition for personal consumption expenditure; History, anomalies and policy basis Australian Tax Review 2013 A
What should be the timing rule for 'derivation' of assessable income by beneficiaries of discretionary trusts? Journal of Australian Taxation 2013 B
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 2012 A
Theft of trading stock: preventing a double deduction on loss by theft is problematic Australian Tax Review 2011 A
$250 deduction denial for expenses of self-education: Retention of Section 82A is a mystery Australian Tax Review 2008 A
Enactment of deduction rule regarding travel between workplaces or income producing activities can lead to errors Journal of Australian Taxation 2007 B
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 2007 B
Share sales at amounts significantly in excess of market value on long-dated payment terms Australian Tax Review 2007 A
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 2005 B
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 2005 B
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 2004 A
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 2003 A
Home loan unit trust arrangements: analysis of application of Part IVA Australian Tax Review 2003 A
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 2003 A
Tips and Gratuities: Inconsistent treatment is hard to justify Tax Specialist 2002 B
GST and Commercial Real Estate: A Double Warning for Owners Australian Law Journal 2000 A
The Impact of GST on Sale and Rental of Real Estate Australian Law Journal 2000 A
Australia’s GST & Commercial Real Estate: Words of Caution for Foreign Investors Company and Securities Law Journal 2000 A
Australia’s Tax Reform Rejects or Modifies Fundamental Tax Principles Australian Tax Review 2000 A
Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application Journal of Australian Taxation 2000 B
Retaining a Work in Progress Advantage under the Ralph Report Taxation in Australia 2000 C
Continuity of Business Tests Facilitate the Transfer of Tax Attributes under Australia’s Income Tax: Technical Issues and Policy Justification Australian Tax Forum 1999 A*
Legal Professional Privilege: The Case for Tax Accountants’ Clients Taxation in Australia 1993 C
Taxpayer Complaints: The new Objection, Appeal and Review Provisions Taxation in Australia 1993 C