ATTA

Australasian Tax Teachers’ Association Annual Conference Papers

2009 Conference Papers

Papers archived 05 Mar 2009 09:23

Papers archived 24 Mar 2009 17:09

Source: Pandora’s Box

2008 Conference Papers

Papers by Author

Abdellatif, Mahmoud M. and Taylor, John. THE ROLE OF THE TAX SYSTEM IN STIMULATING RESEARCH AND DEVELOPMENT. Link to Full Paper

Ashiabor, Hope. GREEN TAXES AND MANAGING THE CONSTRAINTS OF A CARBON CONSTRAINED FUTURE: CONSTRAINTS AND PROSPECTS. Link to Abstract

Auyeung, Pak K. Taxation Drifts and Issues in the People’s Republic of China: 1949 to 2006. Link to Full Paper

Barkoczy, Stephen & Edmundson, Peter. AUSTRALASIAN AND SOUTH EAST ASIAN VENTURE CAPITAL TAX INITIATIVES. Link to Full Paper

Bevacqua, John. The Unicorn in the stable – A detailed assessment of the potential for a successful negligence claim against the Commissioner of Taxation. Link to Full Paper

Blissenden, Michael. Using the Web as a Resource to Facilitate Student Learning and Engagement on Landmark Taxation Law cases. Link to Full Paper

Boccabella, Dale. $250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery. Link to Full Paper

Burton, Mark. The Commissioner’s compliance strategy: Compliance Pyramid to Compliance Diamond to Compliance Cube? Link to Full Paper

Carbone, Domenic. Part IVA: The relevance of subjective purpose or intention in determining a tax benefit under s177C. Link to Full Paper

Cassidy, Julie. Devil’s in the detail: Non-Commercial Business Losses. Link to Full Paper

Cassidy, Julie. ClientView. Link to Full Paper – Link to Slides

Cheng, Alvin. Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: A Tax Practitioners’ Perspective. Link to Full Paper – Link to Appendice

Clubb, Eric. The relationship between tax preparers and the ATO. Link to Full Paper

Cullen, Richard and Simmons, Richard S. TAX REFORM – AND DEMOCRATIC REFORM – IN HONG KONG: WHAT DO THE PEOPLE THINK? Link to Full Paper

Dabner, Justin. Eliminating Income Tax Barriers to inbound Islamic Investment. Link to Full Paper

Datt, Kalmen. SONS OF GWALIA –A TAXING DECISION. Link to Full Paper

Delany, Tom. Close Relationships in an SME Environment: Some Devilish Detail. Link to Full Paper

Department of Treasury & Finance State Revenue Office. State Taxation: Past history, present issues and future possibilities. Link to Full Paper

Dirkis, Michael and Bondfield, Brett. ROSA’s last gasp: The final steps in self assessment’s 21 year journey. Link to Full Paper

Dunbar, David G and Smith, Andrew M C. Non-Residents and Capital Gains Derived in New Zealand. Link to Full Paper

Eccleston, Richard. Short Changed? Intergovernmental financial relations 10 years on. Link to Full Paper

Evans, Chris. Yearning for Earnout Certainty: A Comparative Analysis of Taxation Ruling TR 2007/D10. Link to Full Paper

Fisher, Rodney. A QUESTION OF STANDING: THE RIGHT TO SEEK REVIEW. Link to Full Paper

Fleming, Cliff & Peroni, Robert J & Shay, Stephen E. Some Perspectives from America on the Worldwide Taxation vs. Territorial taxation Debate. Link to Full Paper

Fong, Colin. Tax Free Websites. Link to Full Paper

Freudenberg, Brett. Losing My Losses: Are the loss restriction rules applying to Australia’s tax
transparent companies adequate? Link to Full Paper

Gioak-Faa, Sia & Salleh, Arfah & Sambasivan, Murali & Kasipillai, Jeyapalan. DETERMINANTS OF INDIVIDUAL TAX COMPLIANCE: A COMPARATIVE STUDY ON COMPLIANT AND NON-COMPLIANT TAXPAYERS. Link to Full Paper

Greggi, Marco. EUROPEAN TAXATION OF PASSIVE INCOMES. Link to Full Paper

Gupta, Ranjana. Taxation of illegal profits in New Zealand. Link to Full Paper

Hall, Jillian. Public Policy, Principles and Politics: the La Rosa Amendment. Link to Full Paper

Harvey, Dianne. The Impact of Australia’s Fringe Benefits Tax for Cars on Petrol Consumption and Greenhouse Emissions. Link to Full Paper

Hodgson, Helen. Taxing the Family – the Tax Unit. Link to Full Paper

Hodson, Alistair. ‘Will the Real Taxpayer Please Stand Up: There’s Humour in the Detail’. Link to Full Paper

Huang, Eva. A discussion on income tax deductibility of donations in Australia. Link to Full Paper – Extra 1 – Extra 2 – Extra 3

Hyden, Clare. The Compliance Model: The Devil’s in the Detail. Link to Full Paper

James, Kathryn. Taxing Power: consumption tax reform in Australia and the United States. Link to Full Paper

Jin, Li. Tax Teaching in China. Link to Full Paper

Keating, Mark. Use of the anti-avoidance provision in Australia and New Zealand. Link to Abstract

Kenny, Paul. Small Business Entities: Division 328 ITAA 1997. Link to Full Paper

Lavermicocca, Catriona. Tax Risk Management: A review of recent developments in tax risk management and an analysis of the impact of tax risk management on the tax function within a large corporation. Link to Full Paper

Mackenzie, Gordon D . DIVISON 250 ITAA1997 POLICING HIGHWAYS NO LONGER LOSES YOU DEPRECIATION. Link to Full Paper

Marriott, Lisa. TAX POLICY AND GLOBALISATION: A COMPARATIVE CASE STUDY OF RETIREMENT SAVINGS TAXATION. Link to Full Paper

Martin, Fiona and Carlon, Shirley. Mentoring First Year Distance Education Students in Taxation Studies. Link to Full Paper

Maples, Andrew J. A devilish tale of three cases – zero rating of going concerns: a simple concept but don’t be fooled, it’s the detail that matters! Link to Full Paper

McKerchar, Margaret. PHILOSOPHICAL PARADIGMS, STRATEGIES OF INQUIRY AND KNOWLEDGE CLAIMS: UNDERSTANDING THE DETAIL OF RESEARCH DESIGN IN TAXATION. Link to Full Paper

McLaren, John. The OECD and its Campaign Against Harmful Tax Competition: Is this International Law? Link to Full Paper

Mortimer, Colleen. Tax Lecturer Replaced by a Computer: Using technology in your teaching – dispelling some of the myths. Link to Full Paper

Mulyani, Yeni. The Influence of Tax Audit Probability and Tax Rate on Transfer Pricing Reporting Behaviour in Indonesia. Link to Full Paper

O’Keefe, Patricia. Part IVA and Wash Sale Arrangements – Will it all Become Clear in the Wash?? Link to Full Paper

Pinto, Dale. Reforming Controlled Foreign Company (CFC) Rules in Light of Challenges Presented by Globalisation and Electronic Commerce. Link to Full Paper – Link to Slides

PREBBLE, ZOË and JOHN PREBBLE. THE MORALITY OF TAX AVOIDANCE: WHY THE LEGAL DIFFERENCE BETWEEN EVASION AND AVOIDANCE IS INSUFFICIENT TO GROUND A MORAL DISTINCTION. Link to Full Paper

Rametse, Nthati. SMALL BUSINESS ATTITUDES TO THE AUSTRALIAN GOVERNMENT’S
TAX REFORM. Link to Full Paper

Ross-Gowan, Ian. CAPITAL VS REPAIRS AND MAINTENANCE: CONFLICT BETWEEN A-IFRS AND INCOME TAX LAW AND THE SEARCH FOR A PRACTICAL RESOLUTION. Link to Full Paper

Sadiq, Kerrie. An Analysis of Tax Expenditure versus Direct Expenditure. Link to Full Paper

Sawyer, Adrian. THE IMPORTANCE OF RAP(PING) IN TAXATION – A REVIEW OF THE REWRITE ADVISORY PANEL’S CONTRIBUTION TO UNCOVERING THE HIDDEN DETAIL. Link to Full Paper (Slides2008, Slides2009)

Sharp, Audrey. Imputations in Australia and New Zealand and the Maori Authority Credit Account (MACA): after all the devil’s in the detail. Link to Abstract

Smith, Andrew M.C. New Zealand’s Social Security Conventions: Merely DTAs In Reverse? Link to Full Paper

Sridaran, Maheswaran. Reliance Carpet Co Pty Ltd: Was the Full Federal Court right? Link to Full Paper

Taylor, C John. CGT REFORM AND THE REDUCTION OF TAX LAW COMPLEXITY. Link to Full Paper

Ting, Antony. Taxation of Multinational Corporate Groups under Enterprise Doctrine – Conflicts and Compromises. Link to Full Paper

Tran-Nam, Binh and Karlinsky, Stewart. Small Business Tax Law Complexity in Australia. Link to Abstract

Tretola, John. A LOAN BY ANY OTHER NAME WOULD SMELL SO SWEET. Link to Full Paper

Vosslamber, Rob. Putting taxation in its place: Personal income taxation and history (A work in progress). Link to Full Paper

Walpole, Michael and Evans, Chris. From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia. Link to Full Paper

Yesegat, Wollela Abehodie. VALUE ADDED TAX ADMINISTRATION IN ETHIOPIA: A REFLECTION OF ITS PROBLEMS. Link to Full Paper

Yong, Sue. Tax compliance issues for the self employed and the small business entrepreneurs in New Zealand : An initial examination. Link to Full Paper

Yong, Sue and Cox, Noel. Taxation issues and policy implications for the New Zealand KiwiSaver retirement scheme. Link to Full Paper

Zeman, Linda. Federal Commissioner of Taxation v Hart: Did the High Court set the threshold too low ? Link to Full Paper

Source: http://pandora.nla.gov.au/pan/23524/20080205-1408/Papers/pbauthor.html

2007 Conference papers

Jack-Osimiri : Nigerian tax incentives laws as vehicle of industrialisation & global trade

van der Westhuysen, Tony : Just what is a “residence” for GST purposes?

Brackin, Toni : Overcoming tax complexity through tax literacy – an analysis of financial literacy research in the context of the taxation system

Delany, Tom : Tax planning v tax avoidance: simply an objective test?

Jogarajan, Sunita : Purpose in tax consildation – no more purpose?

Gupta, Ranjana : How the preception of tax evasion as a crime mirror the penalties

Pope and Jabbar : Tax simplicity and small business in Malaysia: past developments and the future

Burgess, Philip : 30 years of teaching tax

Kenny, Paul : A partial analysis of the 1999 Ralph Report: the good, the bad and the ugly

Rametse, Nithati : Aggregate net GST start-up compliance costs for Australian small businesses

Walpole and Carlon : Boosting the knowledge economy: the role of taxation in businesses’ choice of location of intangible property

Kobetsky, Michael : The case for unitary taxation of international enterprises

Hidaka, Mashiro : Population aging and lifetime tax burden

Burton, Mark : Chaotic tax consultation – a comparative study and some tentative conclusions

McKerchar, Margaret : Is the simplified tax system simple?

Marriott, Lisa : Taxation of retirement savings: New Zealand – the extreme social experiment

Vu, Lin : The uniform personal income tax-transfer proposal: a preliminary assessment

Fullarton, Alexander : The common law and taxation of trusts in Australia in the twenty-first century

Sadiq, Kerrie : Taxation of multinational banks: alternative apportionment through a unitary taxation regime aligning with ecomonic reality

Devos, Ken : Measuring and analysing deterrence in taxpayer compliance research

Kendall, Keith : The provision of legal advice by tax agents

James, Kathryn : Locating the place of ideas in taxation – the influence of ideas on Australian consumption tax reform

Fisher and Ritchie : The simply impossible pursuit of simplicity in changing the tax unit in New Zealand: income splitting

Datt, Kalmen : Tax directors – are the barbarians at the gate

Partners or combatants: a comment on the Australian tax office’s view of its relationship with the tax advsising profession

Tretola, John : The simplified tax system – has it simplified tax at all and if so, should it be extended?

Taylor, John : The movement of capital gains tax preferences through trusts and the cause of tax law complexity

Prebble, R & J : Does the use of general anti-avoidance rules to combate tax avoidance breach the rule of law

McLaren, John : Has the distinction between tax avoidance and tax evasion become blurred: is this simplification or is there another agenda?

Barenfield, Jesper : A common consolidated corporate tax base – a beauty or a beast in the quest for tax simplicity?

Butle, Jennifer : Concessions fees as allowable deducation: Commissioner of Taxation v Citilink Melbourne Limited

Hodgson, Helen : More than just DNA – tax welfare and the family: an examination of the concept of family in the tax transfer system, with particular reference to family benefits

Mackenzie, Gordon : A critical analysis of the proposed changes to superannuation taxation

Hart, Geoffrey : Operating and finance leases in an income tax context

Martin, Fiona : Entities that manage and maintain native title: can they be charitable trusts?

Carone, Domenic : Part IVA: the relevance of subjective purpose in drawing the conclusion under section 177D

Dunbar, David : A comparative study of the Australian and New Zealand judicial approaches and anti avoidance legislation

Deak, Daniel : Tax competition and harmonisation: the example of the European Union

Pinto, Dale : Exclusive source or residence-based taxation – is a new and simpler world tax order possible?

Hyden, Clare : Enquiry – based teaching and taxation law

Evans, Chris : Unravelling the mysteries of the oracle: the voice of the experts

Bondfield, Brett : Small business and tax reform: red tape, rhetoric and reality

O’Connell, Ann : Employee share ownership: current practice and regulatory reform

Smith, Andrew : The reform of partnership law and taxation in New Zealand

Maples, Andrew : Tax complexity and the capital – revenue distinction lessons to be learnt from two recent new Zealand cases

Chen, Alvin : Explorations of structure and choice in taxing capital gains in New Zealand: a quantitative and qualitative inquiry

Sawyer, Adrian : New Zealand’s tax rewrite program – in pursuit of the (elusive) goal of simplicity

2007 keynote speech

Source: Pandora’s Box