Dale Boccabella
School of Accounting, Auditing and Taxation - LLM (Hons 1st Class), Sydney | LLB, Sydney | BBus Accounting, Phillip
Dale joined UNSW Business School 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.
From This Author
Large companies pay zero or low Australian income tax: Why?
Corporate tax outcomes vary due to tax laws, deductions, multinational tax strategies and Australia’s corporate tax system, writes UNSW Business School's Dale Boccabella
Stage 3 tax cuts: beyond the pay cheque – a long-term look
Stage 3 tax cuts will impact the take-home pay of many Australians and the broader economy. What does this mean for taxpayers in the long run?
ATO versus negative gearing: is a legal showdown coming?
Negative gearing is a controversial tax break that might not survive an ATO court challenge, writes UNSW Business School's Dale Boccabella
What are we teaching our children when we use them as taxpayers of convenience?
Purporting to distribute money to children to take advantage of their tax-free thresholds sends a message about how important it is to be truthful when complying with the tax law, writes UNSW Business School's Dale Boccabella
Do landlords (and their tax agents) lead in tax evasion and cheating?
The residential rental property sector is plagued by heavy and persistent non-compliance when it comes to tax deductions, writes UNSW Business School's Dale Boccabella
What are the legal and tax complications of side hustles?
More Australians are now taking on a second job to relieve cost of living pressures. But is the extra money worth the amount of tax payable and time it takes up?
Testamentary trusts: one of the last outrageous means of avoiding tax
Tax concessions need to be properly targeted and justified, and it is high time for the under-18 tax concession for testamentary trusts to be reviewed, says UNSW Business School's Dale Boccabella
How gig economy workers will be left short of superannuation
As a brave new generation of Australian workers enters the gig economy, serious questions remain over how these workers will fare financially in the long-term with no superannuation.
90% tax rate on superannuation is back
The so-called backpacker tax reform gets more ridiculous every time there is an official intervention
Backpacker tax: If it were never broke, why try to fix it?
The federal government will delay the start of the so-called backpacker tax by six months
Can the courts take some responsibility for negative gearing?
False claims abound and rational debate is near impossible as the issue descends into a political slug match
Budget 2015: Is it what the nation needs?
Our experts analyse the government's latest economic blueprint
Broader base the key to GST reform
The tax “conversation” Treasurer Joe Hockey is hoping to kick off has quickly moved on to a discussion about the goods and services tax (GST).