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No taxpayer is an island

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Published on 01 Oct 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The new anti-streaming provisions threaten to swamp a fundamental feature of taxation law, says the author.

Author profile

Dr Dr. Julianne Jaques KC CTA
Dr Julianne Jaques KC, CTA is a barrister specialising in taxation law. Tax cases in which she has appeared include Bywater and Sharpcan in the High Court, and South Seas Holdings, Anglo American, Gumm, Victoria Power Networks and Sole Luna in the Federal Court. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is currently Acting Chair of the Board of Taxation and is a former member of the Tax Practitioners Board. In 2020, Julianne was awarded Chartered Tax Adviser of the Year by The Tax Institute. - Current at 21 August 2025
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