JAT - 1999, Volume 2, Issue 4

Author Profiles

• Les Nethercott
  Associate Professor, Faculty of Business and Economics, Monash University

• David Schabe
  LLB (Hons) QUT, MTax UNSW, GradCertHEd UNSW, Barrister High Court, Barrister and Solicitor ACT, Solicitor Qld, Legal Practitioner NSW, FTIA, is a Lecturer in the Australian Taxation Studies Program (ATAX) in the Faculty of Law at the University of New South Wales. At ATAX, David teaches both undergraduate and postgraduate tax subjects (including Taxation of Trusts, Taxation of Capital Gains, Tax Litigation, and Tax Administration). Furthermore, David has published widely on tax in numerous refereed journals. Prior to joining UNSW, David was the Associate to the Deputy President, Dr Paul Gerber, of the Commonwealth Administrative Appeals Tribunal. David was also a Deputy Registrar of the AAT for several years, in which capacity he conducted preliminary conferences in the AAT's tax jurisdiction.

• Primrose Mroczkowski
  Assistant Lecturer in taxation law in the Department of Business Law and Taxation at Monash University. She holds LLB and BEc degrees and has gained admission to the Supreme Court of Victoria. She recently completed her Master of Taxation at Monash University.

• Sale Pinto
  Senior Lecturer in the School of Business Law at Curtin University in Perth, Western Australia. Having completed the degree of Master of Taxation Law with Honours at the University of Sydney Law School, he is currently undertaking a PhD at the University of Melbourne Law School in electronic commerce and taxation law. Dale has affiliations with a number of professional associations and has published widely as well as having given several conference papers. This article was adjudged the inaugural winner of the Commissioner of Taxation's Award for Research in Taxation.

• Irine Filippone
  Senior associate of Shaddick & Spence. She works extensively in the areas of international taxation, group restructuring/reorganisation and business divestment. Irene has a Commerce/Law(Honours) degree from the University of Melbourne and is a Chartered Accountant. She is also a fellow of the Taxation Institute of Australia. Irene is currently completing a Masters of Law.