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Publications and presentations - 2005 - Taxation Law and Policy Research Institute

Summary of authors

Associate Professor Stephen Barkoczy
  1. “Australia's Amended Off-Market Share Buyback Rules” (2005) 38(7) Tax Notes International 589-590.
  2. “Australia's New Tax Rules for Dividends Attributable to an Australian Branch” (2005) 39(10) Tax Notes International 929-932. (with D. Baxter)

Government submissions

  1. “Australian Venture Capital Industry Review ­ Submission Relating to the Pooled Development Funds Program”, Submission made to the Venture Capital Review Expert Group established by the Minister for Industry, Tourism and Resources, 9 May 2005, 10 pages.
  2. “Australian Venture Capital Industry Review ­ Submission Relating to the Venture Capital Limited Partnership (VCLP) Regime”, Submission made to the Venture Capital Review Expert Group established by the Minister for Industry, Tourism and Resources, 14 May 2005, 8 pages (with Stewart and Glover).
Dr. Jesper Barenfeld

Taxation of Cross-Border Partnerships (Amsterdam: IBFD, 2005) xxii, 405 pp.

Assistant Professor Kim Brooks

"The Allocation of Profits Between Related Entities and the Oppression Remedy: an Analysis of Ford Motor Co v Omers" (2005) 36(1) Ottawa Law Review 129 -167(with A. Anand).

Professor Richard Cullen
  1. “Treason and Subversion in Hong Kong”, in (Fu, Petersen and Young (eds)) National Security and Fundamental Freedoms (Hong Kong University Press, Hong Kong, 2005), ch. 5, 151-188 (with D.W. Choy).
  2. “China’s Media: The Impact of the Internet” (2005) 6 San Diego International Law Journal, 323-340 (with D.W. Choy).
  3. “The World’s Most Peaceful Troublespot?” South China Morning Post, February 22, 2005, A15.
  4. “Governance in Hong Kong” (4,000 words approx.) China Studies Journal (published by Centre for Sinology Studies, University of Vienna, Vienna, Austria).
  5. “Regulating Political Parties in Hong Kong”, written submission to the Legislative Council of the Hong Kong Special Administrative Region (LegCo), February, 2005. (Subsequent presentation to the Constitutional Affairs Panel of LegCo on the Regulation of Political Parties in Hong Kong, February 24, 2005).
  6. Taxation and Democracy in Hong Kong (Hong Kong: Civic Exchange, 2005) 35 pp. (with T. Krever), also available at http://www.civic-exchange.org/publications/2005/taxdemo-E.pdf.
  7. The Rule of Law in Hong Kong (Hong Kong: Civic Exchange, 2005), 34 pp. also available at http://www.civic-exchange.org/publications/2005/rolawe.pdf.
  8. “Renovating the Political Party Infrastructure in Hong Kong” in Chan and Harris (eds), Hong Kong’s Constitutional Debates (Hong Kong: Hong Kong Law Journal, 2005).
  9. “Hong Kong Changes Leaders Mid-term: Why, How, and What Next?” Australian Business and Economics Research Unit (ABERU) Newsletter, April, 2005.
  10. “China and Taiwan: Combatants or Comrades” Australian Business and Economics Research Unit (ABERU) Newsletter, June, 2005.
  11. Protecting and Advancing the Rule of Law in Hong Kong, web-published by Civic Exchange at: http://www.civic-exchange.org/publications/2005/ruleoflawnovconf.pdf. (Also web-published by the ABERU at Monash University.)
Professor Sijbren Cnossen

"The Role and Rationale of Excise Taxes in the Asean Countries" (2005) 59(12) Bulletin for International Fiscal Documentation 503-513.

Michael D'ascenzo

"Maintaining the Integrity of the GST System" (2005) 5(9) Australian GST Journal 185-192.

Ken Devos
  1. "The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion—A pilot Study and Demographic Analysis" e Journal of Tax Research (2005) 3(2): 222-273.
  2. "Penalties and Sanctions for Taxation Offences in The United Kingdom: Implications for Taxpayer Non-Compliance" European Taxation (2005) 45(7): 287-301.
  3. Australian Taxation Study Manual - Questions and Suggested Solutions (15th ed) (Sydney: CCH Australia Ltd, 2005), pp 573 (with L. Nethercott and G. Richardson).
  4. Master Tax Examples (4th ed) (Sydney: CCH Australia Ltd, 2005), pp 449 (with L. Nethercott and G. Richardson)
  5. "Australian Taxpayers Attitudes Towards Tax Evasion and the Penalties For Tax Evasion" published in the Readings Book of "Global Markets in Dynamic Environments: Making Positive Connections Through Strategy, Technology and Knowledge," International Conference, Lisbon, Portugal, July 12-16, 2005, pp 299-309.
  6. "Doing Business in Asia", Vol. 1 CCH Asia PTE Ltd, contributing editor update of the Taxation Chapter for Australia, June, 2005, pp 8081-8202.
Ken Fehily

"The Role of GST Practitioners - Caught in the Middle?" (2005) 5(8) Australian GST Journal 161-162; 164-169.

Professor Riël Franzsen

An Exploratory Overview of Property Taxation in the Commonwealth of Nations, (Cambridge: Lincoln Institute of Land Policy, 2005), Working Paper with W. McCluskey; 246 pp.

Wayne Gumley
  1. "Biodiversity Protection in Australia" (2005) 79(7) Law Institute Journal 58-61.
  2. "Calls for New Matters of National Environmental Significance" (2005) 1 National Environmental Law Review 43-49.
  3. "The impact of tax expenditures on rural land use in Australia" Conference paper presented to the 6th biennial conference of the Canadian Association of Ecological Economists, held at York University Toronto, 27-29 October 2005. Full paper published on Conference website at http://www.cansee.org/2005_proceedings_e.aspx (11 pages).
Justice D. Graham Hill

"To interpret or translate? The judicial role for GST cases" (2005) 5(11) Australian GST Journal 225-238

Dean Hanlon
  1. "The Taxation Consequences of Adopting International Financial Reporting Standards in Australia", (2005) 9(1) Asia-Pacific Journal of Taxation (with L. Nethercott).
  2. "The Increasing Divergence Between Accounting Practice and Taxation Law: The Case of In-Substance Debt Defeasance", (2005) 20(1) Australian Tax Forum (with L. Nethercott).
  3. "Share option grants: A myriad of accounting and tax prescriptions" (2005) 20(3) Australian Tax Forum 465-496 (with K Chalmers).
Professor Andrew Halkyard

"'Not a Weapon of Mass Destruction': Can the Ramsay Approach Apply to the Inland Revenue Ordinance in Hong Kong?" (2005) 9(3) Asia-Pacific Journal of Taxation 56-72.

Professor Stewart Karlinsky
  1. "Top 10 Myths of a Consumption Tax System" (2005) 39(7) Tax Notes International 601-608; a modifed version appeared in (2005) 108(5) Tax Notes 453-461 (with D. Pinto and J. Pope).
  2. "Tax Professionals' Perceptions of Small-Business Tax Law Complexity" (2005) 107(1) Tax Notes 79-89 (with L. Ingraham).
Dr. Michael Kobetsky
  1. Income Tax: Text, Materials and Essential Cases (5th ed) (with A. O'Connell and M. Stewart) (Sydney: Federation Press, 2005) pp. xxvii, 740.
  2. "The Aftermath of the Lamesa case: Australia's Tax Treaty Override" (2005) 59(6) Bulletin for International Fiscal Documentation 236-248.
  3. "Intra-Bank Loans: Determining a Branch's Business Profits Under Article 7 of the OECD Model" (2005) 59(2) Bulletin for International Fiscal Documentation 48-62.
  4. "Attribution of profits to branches of international banks: The OECD Discussion drafts" (2005) 20 Banking & Finance Law Review 319-360.
Professor Rick Krever
  1. Cooper, Krever & Vann's Income Taxation Commentary and Materials 5th ed. (with G. Cooper, R. Vann and C. Rider) xxxii, 1005 pp.
  2. GST Legislation PLUS (2005 ed.) (Sydney: ATP, 2005) x, 1190.
  3. "Timing, Tax Accounting and Trading Stock" in M. Kobetsky, M. Stewart, and A. O’Connell, Income Tax: Text, Materials & Essential Cases 5th ed. (2005) (Sydney: Federation, 2005) 502-537.
  4. "Goods and Services Tax" in M. Kobetsky, M. Stewart, and A. O’Connell, Income Tax: Text, Materials & Essential Cases 5th ed. (2005) (Sydney: Federation, 2005) 711-723.
  5. "Involuntary and Statutory Supplies - the Australian GST Base Narrows" 16(1) International VAT Monitor 19-22.
  6. "GST and death: the puzzle is missing some pieces" 5(1) Australian GST Journal 12-16.

notes in (2005) Tax Notes International

  1. "South Africa’s Capital Gains Tax Regime: Simplifying the Multicultural Legal Maze" 38(4): 315.
  2. "Report Finds Capital Gains Tax Concession is a Revenue Loser" 38(4): 301-302.
  3. "Tax Office Clarifies Personal Service Income Rules" 38(5): 393-394.
  4. "Court decision reflects Australia's Peculiar Notion of "Income"" 38(6): 477-478.
  5. "Dominica: VAT Law Adopted" 39(11): 995.
  6. "Legislation would amend tax loss carryforward rules" 39(13): 1145.
  7. "Parliament considers foreign conduit income measures" 39(13): 1146.
  8. "Antigua and Barbuda: Government to Adopt VAT-style Sales Tax" 40(1): 17.
  9. "Legislation Would Broaden Scope of ATO Rulings" 40(8): 685.
  10. "Legislation Would Reduce Assessment Periods" 40(10): 857.
  11. "Costello Announces Plan to Eliminate Obsolete Tax Laws" 40(10): 857-858 (with H. Ayayo).
  12. "ATO Releases New GAAR Guidance" 40(13): 1133-1134.

notes in (2005) International VAT Monitor

  1. "Input tax deductions incomplete tax invoice" 16(1): 37-38
  2. "GST treatment of repairs, renovations, modifications or treatment of imported goods" 16(3): 194.
  3. "Offshore warranty arrangements" 16(4): 267-268.
  4. "Gambling" 16(4):268-269.
  5. "Long-term Supplies – Transitional Rule" 16(4) 289-290.
  6. "Dominica VAT enacted" 16(6): 448.
  7. "Antigua and Barbuda Sales Tax" 16(6): 444.

Book reviews:

  1. George Williams, The Case for an Australian Bill of Rights (2005) 43(1) Law Society Journal 82, 84.
  2. Rodney Tiffen and Ross Gittins, How Australia Compares (2005) 43(1) Law Society Journal 84-85.
  3. Griffith Review (Issue 5), Addicted to Celebrity (2005) 43(4) Law Society Journal 93.
  4. Dilip Hiro, War Without End: The Rise of Islamist Terrorism and Global Reponse (2005) 43(10) Law Society Journal 92-93.

Newspaper articles:

"Smaller may not be better", 12 October 2005 The Australian 30.

Tor Krever
  1. "What's the Big Deal? Free trade pacts are bad politics, not good policy" (2005) 4(4) The Diplomat 41.
  2. Taxation and Democracy in Hong Kong (Hong Kong: Civic Exchange, 2005) 35 pp (with R. Cullen).
Professor Jinyan Li
  1. "Relationship Between International Trade Law and National Tax Policy: Case Study of China" (2005) 59(2) Bulletin for International Fiscal Documentation 77-86.
  2. "Enterprise Annuities and Tax Policy in China: Engaged, But Not Yet Married" (2005) 59(12) Bulletin for International Fiscal Documentation 527-533.
  3. Principles of Canadian Income Tax Law, 5th Edition (Toronto: Carswell, 2005), 725 pp. (with P. Hogg and J. Magee).
  4. "The Economic Substance Doctrine and GAAR: A Critical and Comparative Perspective", paper given at "The Supreme Court of Canada and the General Anti-Avoidance Rule: Tax Avoidance after Canada Trustco and Mathew" conference.
Dr. Vince Morabito
  1. "Statutory Limitation Periods and the Traditional Representative Action Procedure" (2005) 5 Oxford University Commonwealth Law Journal 113-139.
  2. "Contingency Fee Agreements with Represented Persons in Class Actions - An Undesirable Australian Phenomenon" (2005) 34 Common Law World Review 201-228.
  3. "Class Actions in the Federal Court of Australia - The Story So Far" (2004) 10 Canterbury Law Review 229-258.
Associate Professor Ann O'Connell

Income Tax: Text, Materials and Essential Cases (5th ed) (with M. Kobetsky and M. Stewart) (Sydney: Federation Press, 2005) pp. xxvii, 740.

Mark Olsen
  1. "Afghanistan: Karzai endorses income tax amendments" (2005) 37(13) Tax Notes International 1145-1147.
  2. "Afghanistan: Cabinet approves income tax amendments" (2005) 37(8) Tax Notes International 643.
Professor John Prebble
  1. "Source and Residence in the Law of Income Taxation" (2005) 90a Cahiers de Droit Fiscal International 491 - 517 (with D.I. White).
  2. Databases for Australian Legal Research (2005) Australian Law Courseware (CD), 2005 ed. (with C. Vidler Smith).
  3. "Value-Added Tax and Financial Services" (Translation of no 100 above into Mandarin) (June, 2005) 48(3) Taxation Translation Journal (China) (with Sybrand van Schalkwyk).
  4. "Double Tax Conventions' Beneficial Ownership Rules in the Context of the Taxation of Trusts", in Rodney Fisher and Michael Walpole, eds, Global Challenges in Tax Administration (2005) (Birmingham: Fiscal Publications) 30 - 44.
  5. "Income Taxation: a Structure Built on Sand" (2005) No 14/05 Documentos, de Trabajo Editados por el Instituto de Estudios Fiscales, Madrid, 1 - 18.
Professor Ben Terra

"Methods of Interpretation in European VAT" (2005) 5(8) Australian GST Journal 170-182.

Ian Tregoning
  1. "Goodwill: another view" (2005) 9(1) The Tax Specialist 22-27.
  2. "Partnership Salaries and TR 2005/7 " (2005) 8(2) Journal of Australian Taxation 351-370.
Thomas Reid

"Interpreting the GST law: tax law based on coherent principles" (2005) 5(11) Australian GST Journal 239-247.

Dr. Kerrie Sadiq

"Jurisdiction to Tax and the Case for Threshold Reform" (2005) 1(2) Journal of the Australasian Tax Teachers Association 162-191.

Dr. David Smith
  1. "Stock-in-Trade Valuation for UK Taxation Purposes 1925-71: Has it all been the accountants' way?" (2005) 1(2) Journal of the Australasian Tax Teachers Association 342-413.
  2. "Australasian Jam Co Pty Ltd v Federal Commissioner of Taxation - A Retrospective" (2005) 1(1) Journal of the Australasian Tax Teachers Association 110-129.
Eu-Jin Teo
  1. "Australia's Largest Tax Case" Revisited: A Nail In the Coffin For the Objective Approach To Determining the Deductibility of Expenses?" (2005) 8(2) Journal of Australian Taxation 492-514.
  2. "Clarifying the "Discretionary" Unit Trust" (2005) 79(10) Law Institute Journal 36-39.
  3. "A Revisitation of the Audit Expectations Gap: Judicial and Practitioner Views On the Role of the Auditor In Late-Victorian England" (2005) 10(2) Accounting History 35-66 (with P. Cobbin).
Dr. David White
  1. "Appellate interpretation of NZ's GST legislation: an initial survey: 1986-2005" (2005) 5(10) Australian GST Journal 205-224.
  2. "Thin Capitalization" (2005) 11(5) Asia-Pacific Tax Bulletin 409-420.

Institute Director

Professor Rick Krever


  
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