Books|Book Chapters|Journal Articles (Refereed)|Journal Articles (Other)|Conference Papers

Books

Deutsch, R ., Orow, B., ‘Income Tax and GST Strategies Manual 2005-2006’, Thomson ATP, Sydney, 2005.

Deutsch, R. , Friezer M, Fullerton I, Gibson M, Hanley P, Snape T, ‘ Australian Tax Handbook’, Thomson ATP, Sydney, 2005.

Deutsch, R. , ‘Fundamental Tax Legislation’, Thomson ATP, Sydney, 2005.

Evans, C. , Murphy, S., Barkoczy, S., Woellner, R., ‘Australian Taxation Law’ 16 th Edition, CCH, Sydney, 2005.

Hodgson, H. , Fisher, R., ‘Tax Questions and Answers: 2005’, Thomson ATP, Sydney, 2005.

Walpole , M. , Fischer, R., (eds), ‘Global Challenges in Tax Administration’, Fiscal Publications, Birmingham, UK,1 st edition, ISBN 0-95450 482 8

Book Chapters

Evans, C. , “Diminishing returns: the case for reduced annual filing for personal income taxpayers in Australia” in Global Challenges in Tax Administration, edited by Rodney Fisher and Michael Walpole, Fiscal Publications, Birmingham, UK, 2005.

Grbich, Y. , ‘New Modalities in Tax Decision Making: Applying European Experience to Australia’, in Global Challenges in Tax Administration’ in Global Challenges in Tax Administration, edited by Rodney Fisher and Michael Walpole, Fiscal Publications, Birmingham, UK, 2005.

McKerchar, M. , ‘Taxation’, in The Bush Law Handbook, UNSW Press, Sydney, 2005.

McKerchar, M. , Coleman, C., ‘The changing nature of work: Has the Australian Taxation Office kept pace?’ in Global Challenges in Tax Administration, edited by Rodney Fisher and Michael Walpole, Fiscal Publications, Birmingham, UK, 2005.

McManus, J. , “Choosing the Right Organisation for VAT Administration: the Impact of VAT Design” in Global Challenges in Tax Administration’ in Global Challenges in Tax Administration, edited by Rodney Fisher and Michael Walpole, Fiscal Publications, Birmingham, UK, 2005.

Walpole, M., Mckerchar, M., Woellner, R., Coleman, C., Zetler, J.,“Identifying the Psychological Costs of Tax Compliance” in Global Challenges in Tax Administration, edited by Rodney Fisher and Michael Walpole, Fiscal Publications, Birmingham, UK, 2005.

Warren, N. , ‘Internet and Globalisation’, in Economics of Globalisation, edited by Partha Gangopadhyay and Manas Chatterji, Ashgate, England, 2005.

Journal Articles (Refereed)

Datt, K. , ‘Division 99 and contracts for the sale of land’, Australian GST Journal, Vol 5, Issue 6, 2005.

Datt, K. , ‘The Conflict between deposits and security deposits’, Australian GST Journal, Vol 5, Issue 5, 2005.

Datt, K. , ‘A Comparison of the Goods and Services Tax General Time of Supply Rules in New Zealand and Australia’, New Zealand Journal of Taxation Law and Policy, Vol 11, No 4, 2005.

Evans, C. , ‘CGT – Mature Adult or Unruly Adolescent’, Australian Tax Forum, Vol 20, No 2, 2005.

Evans, C., Carlon, S. , Massey, D., ‘Record Keeping Practices and Tax Compliance of SMEs’, eJournal of Tax Research, Vol 3, No 2, 2005.

Hodgson, H , ‘An Historical Analysis of Family Payments in Australia: Are they Fair or Simple?’, Journal of the Australasian Tax Teachers Association, Vol 1, No 2, 2005.

McKerchar, M. , ‘The Impact of Tax Complexity on Practitioners in Australia’, Australian Tax Forum, Vol 20, No 4, 2005.

McKerchar, M., Loo, E.C., Hansford, A., ‘An International Comparative Analysis of Self Assessment: What Lessons are there for Tax Administrators?’, Australian Tax Forum, Vol 20, No 4, 2005.

McKerchar, M. , ‘An Appraisal of Research-Led Teaching in the Context of Taxation: Can both Teacher and Student Benefit?’, Journal of the Australasian Tax Teachers Association, Vol 1, No 2, 2005.

McKerchar, M. , Ingraham, L., Karlinsky, S., ‘Tax Complexity and Small Business: A Comparison of the Perceptions of Tax Agents in the United States and Australia’, Journal of Australian Taxation, Vol 8, No 2, 2005.

McManus, J. , Collier, K., ‘Setting up Learning Partnerships in Vocational Education and Training: Lessons Learnt’, Vocational Education and Training, Vol 57, No 3, 2005.

McManus, J. , Collier, K., ‘The Use of Learning Partnerships to Enhance Workplace Learning’, Asia-Pacific Journal of Cooperative Education, Vol 6, Iss 2, 2005.

Sharkey, N. , ‘ China’s Income Tax Concept of “ Enterprise” and the Concept of “Company” – Interaction with the Australia- China Tax Treaty’, Bulletin for International Fiscal Documentation, Vol 59, No 2, 2005.

Walpole , M., McManus, J. , ‘The Expectations of Tax Agents Dealing with the GST’, Australian Tax Forum, Vol 20, No 4, 2005.

Walpole , M. , ‘Keeping to the Straight and Narrow: Interpreting the GST and Income Tax’, Australian GST Journal’, Vol 5, Iss 9, 2005.

Walpole , M. , ‘Have You Shut the Windows? Time Limits Applicable to Finality of Assessments’, The Tax Specialist, Vol 9, No 1, 2005.

Warren, N. , Harding, A., Lloyd, R., ‘GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02’, eJournal of Tax Research, Vol 3, No 1, 2005.

Warren, N. , ‘Its Creeping and Costing Australians’, Australian Tax Forum, Vol 20, No 2, 2005.

Journal Articles (Other)

Evans, C., ‘Editorial: Some Steps in the Right Direction’ Australian Tax Review, Vol 34, No 2, 2005.

Evans, C., ‘Editorial: Some Light Summer Reading’ Australian Tax Review, Vol 34, No 1, 2005.

Evans, C., ‘Editorial: Promoters in the Firing Line: Collateral Damage for Advisors?’ Australian Tax Review, Vol 34, No 3, 2005.

Evans, C., ‘Avoiding the Issue: Countering the termites in the Australian Tax System’, Book Review of John Braithwaite’s “Markets in Vice, Markets in Virtue”, Australian Review of Public Affairs, 2005.

Mackenzie, G. , ‘Channelling salary through a superannuation fund: have the new rules unleashed a monster?’, Australian Superannuation Law Bulletin, Vol 17, No 2, 2005.

Mackenzie, G. , ‘Effect of the debt/equity rules on the hybrid capital market’, InFinsia, Vol 119, No 5, 2005.

Mackenzie, G. , ‘Letter from Australia’, The Tax Journal, Issue 776, 14 Feb 2005.

Mackenzie, G. , ‘Treasury’s review of pensions in small superannuation funds’, Australian Superannuation Law Bulletin, Vol 16, No 7, 2005.

Mackenzie, G. , ‘Impact of the new debt/equity rules on the Hybrid capital market: an empirical study’, Australian Banking and Finance Bulletin, Vol 20, No 7, 2005.

Warren, N. , ‘A Budget all Cashed up but down on Vision?’, Uniken, Issue 24, UNSW, 2005.

Warren, N. , ‘Putting the incentive back in tax’, Australian Chief Executive, May 2005.

Warren, N. , ‘Render unto Caesar’, Insight, 2005(2).

Conference Papers/Presentations

Datt, K. , ‘The Conflict Between Deposits and Security Deposits for the Purposes of the Australian GST’, paper presented at the ALTA Conference, Hamilton, New Zealand, July 2005.

Evans, C., Tran-Nam, B., “The importance of operating costs analysis in tax system design and implementation”, paper presented at the 59 th International Atlantic Economic Conference, London, 9-13 March 2005.

Evans, C. , ‘Division 152- The Complexities Explained’, paper presented at the Tasmanian State Convention (TIA) 14-15 Oct 05

Evans, C. , Opening Plenary Speaker, 20 th National Tax Convention, TIA Perth 16-19 March 2005.

Hodgson H. , ‘Tax Minimisation Advice or Conspiracy to Defraud: An Analysis of The Queen vs Pearce and Ors’, paper presented at the 17 th Annual Australasian Tax Teachers’ Association Conference, Jan 2005, ATTA, 2005.

Hodgson H., ‘Analysis of The Queen vs Pearse and Ors: an Ethical Perspective’, presented at the Legal Ethics Colloquium, Christchurch, Feb 2005.

Hodgson H., ‘Property Deductions: New Developments on Old Issues’, presented at the Taxation Institute of Australia, Sydney, July 2005.

Hodgson H., ‘Service Trusts’, Tax Discussion Group 14, Sydney, June 2005.

Mackenzie, G. , ‘Superannuation initiatives’, paper presented in Taxation for Commercial Lawyers, Faculty of Law, Centre for Continuing Legal Education, UNSW, Sydney, Feb 2005.

Mackenzie, G. , ‘Taxation Update for Financial Advisers’, paper presented for the Financial Planning Association, various locations/dates, 2005.

McKerchar, M. , Loo, E.C., ‘An International Comparative Analysis of Self-Assessment: What Lessons are there for Tax Administrators’, paper presented at the 17 th Annual Australasian Tax Teachers’ Association Conference, Jan 2005, ATTA, 2005.

McKerchar, M. , ‘Reforming the Taxation of Small Business in Australia: 2000-2005’, paper presented at the Korean Academic Society of Taxation 2005 International Conference and Fall Academic Meeting, Seoul and Chonan, October 2005.

McManus, J. Collier, K., ‘Learning How to Learn Using Learning Partnership Groups: A New Approach to Workplace Learning’ paper presented a the 4th International Conference on Researching Work and Learning, Sydney, December 2005.

McManus, J. Collier, K., ‘Establishing Effective Learning Partnerships in a Vocational and Educational Training Environment: Lessons Learnt’, paper presented at the 6 Th International Journal of Vocational Education and Training conference, Oxford 13-25 July 2005.

Payne, G. , ‘Property Law Update’, presented at the Faculty of Law: Centre for Continuing Legal Education, Sydney, 2005, October 2005.

Payne, G. , Anendse, J., Karlinsky, S., Killian, S., ‘Mixed Blessings of Being Designated a Small Business’, paper presented at the Edinburgh Tax Research Network Conference 2005, TRN, Edinburgh, 2005.

Sharkey, N, (2005), ”Business Taxation Including Self-Employment and Tax Base Broadening” a, paper presented at the KIPF-Atax International Joint Conference, Seoul, 14 March.

Sharkey, N. , ‘ China’s Double Tax Agreements in an International Context’, paper presented at a seminar at the National University of Singapore, Singapore, March 2005.

Sharkey, N. , ‘Basic Tax Constitutional Principles: The Australian Experience and its Relevance to China’, paper presented at the Symposium on China’s Basic Tax Law, Beijing, June 2005.

Sharkey, N. , ‘Tax Administration and the Rights and Obligations of Taxpayers and the Tax Authority, paper presented at the Symposium on China’s Basic Tax Law, Beijing, June 2005.

Sharkey, N. , ‘Tax Administration in South-East China: Summary of Field Work’, paper presented at the Conference on Local Governance in China, Sydney, December 2005.

Wallace, M., (2005), ”The Evolution of Australia’s Unilateral Double Tax Relief Measures”, paper presented at the KIPF-Atax International Joint Conference, Seoul, 14 March.

Walpole , M. , ‘Have You Shut the Windows? Time Limits Applicable to Finality of Assessments’, paper presented at the 17 th Annual Australasian Tax Teachers’ Association Conference, Jan 2005, ATTA, CD Rom , 2005.

Walpole , M., McManus, J. , ‘Keeping to the Straight and Narrow’ paper presented at the Interpreting the GST Law conference, Sydney, 5-6 August 2005.

Warren, N. , Harding, A., Lloyd, R., ‘Redistribution, the Welfare State and Lifetime Transitions’, presented at the International Social Policy Conference on Transitions and Risk: New Directions in Social Policy, Melbourne, Feb 2005.

Warren, N., McManus, J., (2005), ”Tax Evasion and the Non-Observed Economy: The Australian Experience”, paper presented at the KIPF-Atax International Joint Conference, Seoul, 14 March.

Warren, N ., Harding, A., Lloyd, R., ‘ANTS and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02’, paper presented at the 17 th Annual Australasian Tax Teachers’ Association Conference, Jan 2005, ATTA, 2005.

Warren, N, ‘Reform of Personal Income and Consumption Taxes in Australia: 2000-2005’, paper presented at the Korean Academic Society of Taxation 2005 International Conference and Fall Academic Meeting, Seoul and Chonan, October 2005.

Warren , N., ‘Unfinished Tax Business’, CEDA Luncheon Address, 17 th Feb 2005 (with Dick Warburton in Sydney)