Dale has 18 years experience teaching a wide range of Australian taxation law courses at both undergraduate and postgraduate level including goods and services tax, fringe benefits tax, taxation of companies, tax administration and tax avoidance. Dale is currently teaching at the University of New South Wales and has also published over 70 articles on a wide range of areas of Australia’s taxation system.
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Dale Boccabella CTA
Streaming of partnership receipts to partners: An initial contribution
- Journal
20 Feb 2024
Australia's denial of depreciation deductions for second-hand assets used in residential rental properties: rationales appear obscure
- Journal
01 Jul 2022
Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions
- Journal
01 Oct 2021
Myer isolated transactions doctrine (first strand) at 33-year anniversary
- Journal
01 Aug 2020
The age of the home worker - Part 2: Calculation of home occupancy expense deductions, deduction apportionment and partial loss of CGT main residence exemption
- Journal
01 Apr 2019
The age of the home worker - Part 1: Deductibility of home occupancy expenses
- Journal
01 Dec 2018
Recording entitlement rule in trust streaming provisions allows for creation of mismatches
- Journal
01 Apr 2016
Pattern of distributions test for discretionary trusts: Defects reveal questionable policy design and implementation
- Journal
01 Aug 2015
Defective pattern of distributions test guarantees revenue loss usage
- Journal
01 Oct 2014
Extinguishment of tax attributes (eg losses) on death under Australia's income tax is anomalous and inequitable
- Journal
01 Sep 2013
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