Publications and presentations - 2006 - Taxation Law and Policy Research Institute

Summary of authors

"An Economist’s View on Source Versus Residence Taxation: the Lisbon Objectives and Taxation in the European Union" (2006) 60(10) Bulletin for International Tax 395-401.

"The Appropriate Role of Courts in Interpreting GST Legislation: Reflections on the Canadian Experience" (2006) 6(1) Australian GST Journal 1-19.

"GST Interpretation: Good for GST or Best for Business" (2006) 6 Australian GST Journal 261.

"Towards an Appropriate Interpretative Approach to Australia’s General Tax Avoidance Rule – Part IVA" (2006) 35(4) Australian Tax Review 231- 247.

"Will Tax Reform Drive Political Reform in Hong Kong?" (2006) 41(2) Tax Notes International 197-202 (with T. Krever).

1. "Adoption of International Accounting Standards and Company Tax Harmonization: Theoretical Considerations"; Liber Amicorum Jacques Mahlerbe (Brussels: Bruylant, 2006), pp. 265 -291.
2. "Fact Finding Study on Fiscal Compliance Procedures Related to Clearing and Settlement Within the EU; First FISCO Report" (Brussels: European Commission, Fiscal Compliance Expert Group), pp. 82 (with others).
3. "Outbound establishment revisited in Cartesio" in (2006) 17(6) EC Tax Review 250-258.

seminar and conference presentations

1. 20 April 2006, "Comparative Tax Evasion Etudy" presented at the Atax conference on tax administration in Sydney.
2. 3 July 2006, "The Deterrent Effect of Penalties and Sanctions for Tax Offences upon Personal Taxpayers in Australia" presented at the International Bureau of Fiscal Documentation doctoral forum in Amsterdam.

"Common-law Approaches to the Determination of the Source of Income: Pragmatism over Principle"(2006) 60(12) Bulletin for International Taxation 495-500.

"The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows" (with Ewen McCann) (2006) 4(1) eJournal of Tax Research 5-24.

1. "From Wool Boom to Ecological Doom? - the Role of 'Old' Tax Expenditures in the 'new' economy"– presented 31 January 2006 to the Australasian Tax Teachers Association 18th Annual Conference, held at Melbourne University.
2. "Can Corporations Law Reform Save the Planet? Seeking the missing link between environmental and economic policies." The Corporate Accountability Conference, 9 February 2006, Novotel Hotel, Melbourne (organised by the Department of Business Law and Taxation, Monash Univesrity).
3. "The World Needs Wallabies: Recent Perspectives on Corporate Social Responsibility" a professional update seminar to the Prahran Insurance Society, 25 May 2006, at the Kelvin Club, Melbourne.

1. "Source of Profits Rules in Hong Kong - Analysis of a 'Troubling Successful System'", (2006) 60(11) Bulletin for International Taxation 453-462.
2. "Hong Kong Taxation and Its Status as an International Financial Hub" China / Japan / Korea International Tax Law Symposium on Tax Laws and Cross Border Investment, Korea, November 2006, pp 131-148.

"Current Income Tax Implications" (2006) 35(4) Australian Tax Review 248-261.

newspaper articles

1. "Time is Against Vital Change" 9 March 2006, Australian Financial Review, 71 (with R. Krever).
2. "Tax on Mothers Unfair" 8 May 2006, Australian Financial Review, 22.
3. "Super Cuts to Cost Dearly" 29 May 2006 Australian Financial Review, 22.
4. "Taxing Out the Women" 24 July 2006 Canberra Times, 11.

book review

Laurence J. Kotlikoff and Scott Burns, What You Need to Know About America's Economic Future, translated into Japanese as Hasan Suru Mirai by Haruko Nakagawa in (2006) International Tax Study No.16, 109.

comment

Comment on Kiso Nenkin no Hutan Zei ka Hokenryou ka (in Japanese) by Hisakazu Kato, ISPP Discussion Paper Series No. 2006-01.

"Source of Income in Globolising Economies: Overview of the Issues and a Plea for an Origin-Based Approach" (2006) 60(11) Bulletin for International Taxation 430-452.

1. Income Tax: Text, Materials & Essential Cases (6th ed) (Sydney: Federation, 2006) (with R. Krever, A O'Connell, M. Stewart) xxviii, 739 pp.
2. "Article 7 of the OECD Model: Defining the Personality of Permanent Establishments" (2006) 60(10) Bulletin for International Taxation 411-425.

1. Australian Income Tax Cases (Sydney: Thomson ATP, 2006) xx, 352 pp. (with C. Black).
2. GST Legislation Plus 2006 ed. (Sydney: ATP, 2006) xii, 1358 pp.
3. Mastering Law Studies and Law Exam Techniques 6th ed. (Sydney: LexisNexis, 2006), xiv, 307 pp. (with contributions from others).
4. "TOFA: The Unfinished Agenda" (2006) 35(2) Australian Tax Review 91-109.
5. Income Tax: Text, Materials & Essential Cases (6th ed) (Sydney: Federation, 2006) (with M. Kobetsky, A. O'Connell and M. Stewart) xxviii, 739 pp.

notes in (2006) Tax Notes International

1. "Lawmakers to Consider Foreign Income Exemption" 41(8): 679.
2. "Government to Repeal Inoperative Tax Measures" 42(2): 105.
3. "Tax Office to Accept Requests for Royalty Withholding Refunds" 42(4): 323.
4. "ATO Releases Draft Ruling on Shipping, Aircraft Leasing Profits" 42(13): 1104-1105.
5. "[Hong Kong] Government to consider goods and services tax" 43(4): 286.
6. "Australian Task Force Makes First Criminal Charges for Tax Evasion" 43(5): 381.
7. "Australia, Norway Sign Tax Treaty" 43(8): 630-631.
8. "Gay Couple Not Spouses for Tax Purposes" 44(6): 423.
9. "Australia-Finland Tax Treaty Provides For Collection of Revenue Claims" 44(10): 744.
10. "Nonresident Investors Get Capital Gains Break " 44(13): 923.

notes in (2006) International VAT Monitor

1. "Edging Towards an Understanding of an Enterprise" 17(1): 41-42.
2. "Telephone Cards" 17(2): 125.
3. "Security Deposits" 17(3): 199-200.
4. "Meaning of Residential Premises" 17(5): 366-367.
5. "Anti-GST Avoidance Provision" 17(6): 482-483.
6. "Tax-free Sale of "Going Concern"" 17(6): 483-484.

book reviews

1. Alan Bennett, Untold Stories (2006) 44(6) Law Society Journal 79.
2. Terry Carney, Social Security Law and Policy (2006) 44(6) Law Society Journal 74.
3. David Murphy, What Stalin Knew: The Enigma of Barbarossa (2006) 44(7)Law Society Journal 102-103.
4. Macquarie Word Genius Reference Library (2006) 44(5) Law Society Journal 82-83.
5. Hugh Stretton, Australia Fair (2006) 44(2) Law Society Journal 84-85.
6. L. Satre, Chocolate on Trial (2006) 44(1) Law Society Journal 94-95.

newspaper articles

1. "Tax Avoidance Needs Comprehensive Approach", 16 February 2006, Business Day (South Africa), 2.
2. "Cutting Super Tax Only Skews the Savings System" 24 February 2006, Australian Financial Review, 83.
3. "Time is Against Vital Change" 9 March 2006, Australian Financial Review, 71 (with J. Head).
4. "New Tax Attack Challenge" 17 March 2006, Financial Mail (South Africa), 26.
5. "A Race to the Door" 17 November, Financial Mail (South Africa), 86. Read this article (pdf, 58kb)

seminar and conference presentations

1. 15 February 2006 (Durban), 16 February (Pretoria, Johannesburg), 17 February (Capetown), "Legitimate and Illegitimate Uses of the General Anti-Avoidance Rule" to four post-budget seminars (national conferences sponsored by Deloitte).
2. 13 March 2006, "Legal Reasoning in the Common Law System" to a seminar at Sun Yat-Sen University, Guangzhou, China.
3. 14 March 2006, "Taxation of Fringe Benefits in China" to a seminar at Jinan University, Guangzhou, China.
4. 5 May 2006, "Interpreting VAT and GST Legislation" to a seminar at Cambridge University, U.K.
5. 21 September 2006, "Accounting Standards and Tax Law" to a seminar held at the International Fiscal Association Congress in Amsterdam, The Netherlands.
6. 17 October, "Benchmark Frameworks for Analysing Tax Laws", a presentation to the Graduate School of Law at the University of Tokyo, Japan.
7. 18 October 2006, "International Accounting Standards and Tax" and "Taxation of Financial Transactions", two presentations to a conference organised by the Asian Development Bank Institute in Tokyo, Japan.
   View conference program (including presentations)
8. 4 November, "Comment on International Organisations and the Shaping of Developing Country Tax Systems" to a conference sponsored by the OECD and the University of Michigan Law School, Ann Arbor, Michigan, USA. View conference details.

media interviews

1. 14 February 2006, spoke on "general anti-avoidance provisions" on television channel SABC 1 (South African Broadcasting Commission) on the "News at 1" show.
2. 27 February 2006, spoke on "the comparative tax review" on the "P.M." show on ABC radio station 3LO and ABC Radio National. (view the transcript).

1. "The US-Australia Free Trade Agreement: The Interface between Partisan Politics and National Objectives" (2006) 41(1) Australian Journal of Political Science 51-69.
2. "Will Tax Reform Drive Political Reform In Hong Kong?" (2006) 41(2) Tax Notes International 197-202 (with R. Cullen).
3. "Hong Kong's Democracy Log Jam" (2006) 4(6) The Diplomat 12-13.
4. "Come Again, you Damn Tourists" June/July (2006) The Diplomat 62-63.

"Outer Limits: Potential liabilities for estate agents" (2006) 80(9) Law Institute Journal 32-35.

newspaper articles

1. "No Relief for AWB Directors" 17 May 2006 Australian Financial Review 67.
2. "Taxman's Wrath could Shake AWB" 1 March 2006 Australian Financial Review 55.

"'Economic Substance': Drawing the Line Between Legtitimate Tax Minimization and Abusive Tax Avoidance" (2006) 54(1) Canadian Tax Journal 23-56.

"Source versus Residence: an EU Perspective" (2006) 60(12) Bulletin for International Taxation 501-506.

 "Do Australian Taxation Office Staff and Compliant Taxpayers Identify with Tax from the Same Perspective, or are There Significant Degrees of Separation?" (2006) 9(2) Journal of Australian Taxation 119-171 (with Alexander Wearing).

Income Tax: Text, Materials & Essential Cases (6th ed) (Sydney: Federation, 2006) (with M. Kobetsky, R. Krever and M. Stewart) xxviii, 739 pp.

1. "The Year in Review - Afghanistan" (2006) 41(1) Tax Notes International 7-8.
2. "New Income Tax Law Takes Effect" (2006) 41(2) Tax Notes International 153-158.

"Changes to the Australian GST Immovable Property "Margin Scheme"" (2006) 17(5) International VAT Monitor 327-335.

1. "Controlled Foreign Company Regimes and Double Taxation" (2006) 12 Asia Pacific Tax Bulletin 3-5.
2. "Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance" (2006) 22 New Zealand Universities Law Review 17-49 (with R. Prebble and C. Vidler Smith).
3. "Retrospective Legislation: Reliance, the Public Interest, Principles of Interpretation and the Special Case of Anti-Avoidance Legislation" (2006) 22 New Zealand Universities Law Review 271-299 (with R. Prebble and C. Vidler Smith).
4. "Foreign Investment Fund Regimes: an Overview of Policies, Structures, and Issues" in J. Prebble (ed) Taxing Offshore Investment Income: a Comparative Review of Structural Issues (Birmingham: Fiscal Publications, 2006) 1-19.
5. "Selected Aspects of the Architecture of Foreign Investment Fund Regimes" in J. Prebble (ed) Taxing Offshore Investment Income: a Comparative Review of Structural Issues (Birmingham: Fiscal Publications, 2006) 145-156.
6. "Envoi: New Zealand Rules from April 2007: Treating Different Foreign Portfolio Investments as Fungibles" in J. Prebble (ed) Taxing Offshore Investment Income: a Comparative Review of Structural Issues (Birmingham: Fiscal Publications, 2006) 156-164.

Other publications and conference presentations (doc, 43kb)

"U.S. Source Rules: Building Blocks of Cross-Border Taxation" (2006) 60(10) Bulletin for International Taxation 386-393.

1. "The Adventure in Venture Capital: Capital Gains vs. Ordinary Income" (2006) 42(7) Tax Notes International 621-643.
2. "The Minister's Burden Under GAAR" (2006) 54(1) Canadian Tax Journal 3-22.

1. "A Rational Basis for Setting GST and VAT Grouping Thresholds" (2006) 17(3) International VAT Monitor 186-190.
2. "GST Grouping - Nine Out of 10 Ain't Bad" (2006) 40(8) Taxation in Australia 435-436.
3. "The GST Treatment of Bare Trusts" (2006) 9(1) Journal of Australian Taxation 36-81. (read the article located in the Monash University ARROW repository).

seminar and conference presentations

13 July 2006, "Could the Various Existing State Taxes Be Federalized? An Examination of a Number of Constitutional Issues" to the Administrative Review and Constitutional Law Committee of the Law Institute of Victoria, Melbourne.

"The Tax Complexity Crisis" (2006) 35(4) Australian Tax Review 274-286.

"Do Australian Taxation Office Staff and Compliant Taxpayers Identify with Tax from the Same Perspective, or are There Significant Degrees of Separation?" (2006) 9(2) Journal of Australian Taxation 119-171 (with Pauline Niemirowski).

"The Proposed Definition of “Residential Premises” does it Go Far Enough?" (2006) Australian GST Journal 45-55.

notes in (2006) International VAT Monitor

"Residential Premises" 17(3): 200.

"Definition of Foreign Investment Funds and Taxpayers’ Interests, Boundary Issues, and Losses" in John Prebble (ed), Taxing Offshore Investment Income:  A Comparative Review of Structural Issues (Birmingham: Fiscal Publications, 2006), pp. 21-44. 

notes in (2006) International VAT Monitor

1. "Telecommunication Supplies" 17(2): 146-147 (with Marie Pallot).
2. "Prize Sold by Non-Profit Body" 17(3): 229 (with Marie Pallot).
3. "Zero Rating for Equity Securities" 17(4): 291 (with Marie Pallot).

conference presentations

1. November 2006, "The Impact of Changing Technology and Commercial Practice on a GST/VAT", a paper given at the conference, Twenty Years of GST: The Best Path Forward, Wellington.
2. October 2006, "The New Zealand Income Tax Rewrite Project", a paper given at the Australian Tax Research Foundation conference, Executing Australia’s Income Tax, Sydney.
3. October 2006, "GST: 20th Anniversary  Reflections on how GST is Working", a conference presentation as Chair and panel member for a plenary session at 14th Annual New Zealand Institute of Chartered Accountants’ Tax Conference, Christchurch.

Institute Director

Professor Rick Krever