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Australian School of Business > Schools
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Dale
Boccabella
LLM (Hons 1st Class), Sydney
LLB, Sydney
Bbus Accounting, Phillip
Associate Professor, Postgraduate Coursework Co-ordinator
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).
Publications
Articles
- Theft of Trading Stock: Preventing a Double Deduction on Occasion of Loss by Theft is Problematic (Journal of Australian Taxation) (in press)
- $250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery (2008) 37 Australian Tax Review 164-191
- Enactment of Deduction Rule Regarding Travel between Workplaces or Income Producing Activities Can Lead to Errors (2007) 10 Journal of Australian Taxation 133-182
- Inclusion in Cost Base of Investment Property of Interest Denied Deductibility under a Split Loan because of Part IVA: Some Follow Up Analysis (2007) 17 Revenue Law Journal 138-160
- Share Sales at Amounts Significantly in excess of Market Value on Long-Dated Payment Terms (2007) 36 Australian Tax Review 78-99
- ATO's Determination on CGT Cost Base Inclusion for Interest Expenditure Denied Deductibility under Split Loans Because of Part IVA is Flawed and Misleading (2005) 15 Revenue Law Journal 50-89
- Is the Australian Taxation Office Failing to Use All Its Weapons Against Aggressive Tax Planning? An Analysis against the Facts in Puzey v FCT (2005) 8 Journal of Australian Taxation 217-288
Non refereed specialist tax journal articles
- The Anstis appeal and self-education expenses: deduction denial more likely, Weekly Tax Bulletin, Thomson Reuters, Issue No 35, August 2009, pp 1500-1504
- Self-education expenses - the importance of the Anstis case, Weekly Tax Bulletin, Thomson Reuters, Issue No 17, May 2009, pp 671-673
- Should CGT Asset Cost Base Inclusion take Priority over the Black-Hole Expenditure Section? Weekly Tax Bulletin, Australian Tax Practice, Issue No 52, December 2007, pp 2093-2096
- Are Mortgage Discharge Fees and Expenses 'Borrowing Costs'? Weekly Tax Bulletin, Australian Tax Practice, Issue No 41, September 2007, pp 1633-1635
- Continuity of Business Test and Large Company Tax Losses: Yes, No, Perhaps, and Yes Again, Weekly Tax Bulletin, Australian Tax Practice, Issue No 23, June 2007, pp 866-867
- The 'no gain/no loss' rule: A reminder of 'nothings', Weekly Tax Bulletin, Australian Tax Practice, Issue No 30, July 2006, pp 1176-1179
Conference papers and seminar papers
- Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous, delivered at the 2010 Australasian Tax Teachers Association conference in Sydney, Australia, (22 pages)
- Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case, delivered at the 2009 Australasian Tax Teachers Association conference in Christchurch, New Zealand (23 pages)
- $250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery, delivered at the 2008 Australasian Tax Teachers Association conference in Hobart, Tasmania by my colleague, Associate Professor John Taylor in my absence (31 pages)
- Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues, Delivered to a conference jointly organised by the Federation of Malaysian Consumer Associations (FOMCA) and the Malaysian Ministry of Trade, Kuala Lumpur, Malaysia, December 2005. I was an invited speaker (35 pages)
Working papers
- Social Security Considerations in a Family's Choice of Retirement Accommodation
- Land Tax Considerations in a Family's Choice of Retirement Accommodation
- Income Tax, Retirement Income Rules, GST, Stamp Duty and Death Duty Considerations in a Family's Choice of Retirement Accommodation
- Properly Referable Concept: Policy Basis, Jurisprudential Basis and Interaction with Incurred Concept and Deduction Deferral Regime
- CGT event K7 provides Loss Recognition for Personal Consumption Expenditure: Analysis and Examination of Policy Basis
- Double Loss Recognition on Sale of Non-Trading Stock Revenue Assets: Are Provisions directed at preventing both a Revenue Loss and a CGT Loss from one Transaction Effective?
Research interests
- Structural aspects of Australia's tax regime
- Aggressive tax planning
- Anomalies within the current tax structure
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| - LEGT5582 Taxation of Business Entities
| - LEGT5586 Corporate Law, Tax and Strategy
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