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

Books & Research Monographs

Carlon, S., Kimmel, P, Loftus, J., Mladenovic, R., Kieso, D., Weygandt, J., (2006) ‘Accounting: Building Business Skills’, 2nd Edition, John Wiley & Sons Australia, Milton, Queensland, 2006.

Evans, C., Woellner, Barkoczy, Murphy, (2006) ‘Australian Taxation Law’ 17th Edition, CCH, Sydney.

McKerchar, M., Hodgson, H., Datt, K., (2006) ‘Review into the perception of revenue bias in private binding rulings’, Report to the Inspector General of Taxation, Jan 2006.

McKerchar, M., Hodgson, H., Walpole, M., (2006) ‘Scoping study of small business compliance costs’, Report to the Board of Taxation, August 2006.

McKerchar M, Walpole, M., (eds), (2006) ‘Further Global Challenges in Tax Administration’, Fiscal Publications, Birmingham, UK.

McKerchar, M. Coleman, C., Hart, G., and A Ting, (2006), Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 6th edn, ATP, Sydney.

Warren, N., (2006) ‘Benchmarking Australia’s Intergovernmental Fiscal Arrangements: Final Report’, NSW Government, Sydney.

Warren, N.A., (2006) “FBT Design decision Time”, Report commissioned by The Institute of Chartered Accountants in Australia, pp28.

Warren, N., Payne, G., Hodgson, H., (2006) “Defining of Small Business: Research and Recommendation”, Report Commissioned by The Institute of Chartered Accountants in Australia, pp35

Book Chapters

Evans, C., Drum, P. (2006) ‘Ten Million Reasons for Personal Tax Reform in Australia’, in McKerchar, M., M. Walpole, (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp377-394.

Helen Hodgson, (2006) ‘Does Australia need tax promoter’s legislation? A comparison of proposed civil sanctions regime with existing criminal law’ in M. McKerchar, M. Walpole (eds)., Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 263-280.

Mackenzie, G, (ed) (2006), ‘Liquidations’, in Corporate Tax – Finance. Tansactions, Distribution, LexisNexis, online.

Mackenzie, G, (ed) (2006), ‘The distinction between debt and equity finance’, in Corporate Tax – Finance. Tansactions, Distribution, LexisNexis, online.

Mackenzie, G, (ed) (2006), ‘Debt financing and returns on debt’ in Corporate Tax – Finance. Tansactions, Distribution, LexisNexis, online.

Mackenzie, G, (ed) (2006), ‘Share buy backs’, in Corporate Tax – Finance. Tansactions, Distribution, LexisNexis, online.

McKerchar, M., Meyer, K. and S. Karlinsky, (2006), ‘Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom’ in M. Mckerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 367-383.

McManus, J., (2006), “Enhancing tax auditor’s capability: Tackling non-compliance head on”” in M. McKerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 227-242.

Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, in M. McKerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 175-182.

Tooma, R., (2006) ‘Deterring Promoters of Tax Exploitation Schemes’ in M. McKerchar, M. Walpole (eds), Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 243-262.

Tooma, R., (2006) ‘Pay-Roll Tax’, in Deutsch R., Friezer, M., Fullerton, I., Gibson, M., Hanley, P. and Snape, T (eds), Australian Tax Handbook, 2006 edition, Thomson, Pyrmont, pp 1977-1987.

Tooma, R., (2006) ‘Land Tax’, in Deutsch R., Friezer, M., Fullerton, I., Gibson, M., Hanley, P. and Snape, T (eds), Australian Tax Handbook, 2006 edition, Thomson, Pyrmont, pp 1988-1999.

Tooma, R., (2006) ‘Stamp Duty’, in Deutsch R., Friezer, M., Fullerton, I., Gibson, M., Hanley, P. and Snape, T (eds), Australian Tax Handbook, 2006 edition, Thomson, Pyrmont, pp 2000-2017.

Tooma, R., (2006) ‘Resulting Trusts’ in Australian Stamp Duties Law, 2006 edition, LexisNexis, Sydney, Chp 25.

Tooma, R., (2006) ‘Family Law’ in Australian Stamp Duties Law, 2006 edition, LexisNexis, Sydney, Chp 46.

Tran-Nam, B., Vu, L., (2006), “Tax Simplification: Exploring the Implications of the Removal of Work Related Deductions” in M. McKerchar, M. Walpole, Further Global Challenges in Tax Administration, Fiscal Publications, Birmingham, pp 395-414.

Tran-Nam, B. (2006), “The role of mathematics in economics” (in Vietnamese) in Nguyen, D. and Nguyen, X. (eds), Festschrift for Professor Dang Dinh Ang, Ho Chi Minh City; Tri Thuc Publication House.

Walpole, M., ‘Australia’ in Intellectual Property Taxation, IBFD online chapter.

Warren, N., Harding, A., Lloyd R., (2006) “The Distribution of Taxes and Government Benefits in Australia”, in Papadimitriou, D., (ed), The Distributional Effects of Government Spending and Taxation, Palgrave Macmillan, New York, pp 176-201.

Journal Articles (Refereed)

Cashmere, M., (2006) ‘Towards an appropriate interpretive approach to Australia’s general tax avoidance rule – Part IVA’, Australian Tax Review 35(4), Thomson Lawbook Co, Sydney, pp 231-247.

Hodgson, H., (2006) ‘Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? An analysis of Perce v the Queen’, Journal of Australian Taxation, Vol 9, Iss 1, Monash University, Melbourne, pp 1-35.

Mackenzie, G., (2006) ‘I can’t explain it. It just isn’t fair’, Australian Tax Forum, Vol 21, Taxation Institute of Australia, Sydney, pp 514-545

Mackenzie, G., (2006) ‘A critical analysis of the proposed changes to superannuation taxation’, Australian Tax Forum, Vol 21, Taxation Institute of Australia, Sydney, pp 649-670.

Mackenzie, G., (2006) ‘Managing the tax advantages of collective investment vehicles’ Journal of Australian Society of Security Analysts, Iss 4, Summer 2006, Financial Services Institute of Australia, Sydney, pp14-17.

Mackenzie, G., (2006) ‘Taxation as a driver for designing hybrid securities’, The Journal of Applied Research in Accounting and Finance 1(1), Macquarie Graduate School of Management, Sydney, pp31-42.

Martin, F., (2006) ‘What’s public benefit got to do with it? How the law in Australia relating to the public benefit requirement of ‘charitable’ applies to charities for the benefit of Australian indigenous people’, Australian Tax Forum, Vol 21, No 2, Taxation Institute of Australia, Sydney, pp331-362.

Martin, F., (2006) ‘When Refugee Claimants are kept in the dark: Obstacles to see(k)ing asylum in Australia’, Australian Journal of Human Rights, 12(1) LexisNexis Butterworths, Sydney, pp27-52.

McManus, J. & Warren, N. (2006). ‘The Case for Measuring Tax Gap’ eJournal of Tax Research 4(1), Atax, Sydney, pp. 61-79.

Tooma, R., (2006) “Deterring Pro,oters of Tax Exploitation Schemes: Lessons from Continuous Disclosure”, Australian Business Law Review, Vol 34, Iss 1, Thomson Lawbook Co, Sydney, pp 58-74.

Tooma, R., (2006) “Division 165: Where are we now?”, Australian GST Journal, Vol 6, Iss 7, Thomson Legal & Regulatory Ltd, Sydney, August 2006, pp 93-104.

Tooma, R., (2006) “Proposed New Tax Laws to Deter Promoters of Tax Exploitation Schemes” Journal of the Australasian Tax Teachers Association, Vol 2, Issue 1, ATTA, Sydney, November 2006 pp 158-177.

Tran-Nam, B. (2006), “Personal Income Tax in Australia: Comprehensive Reform Still Needed”, Tax Policy Journal, The Taxpayers Research Foundation Ltd, NSW, pp14–19.

Tran-Nam, B., Evans, C., Addison, G., Andrew, B., Drum, P., (2006), “Personal Income Tax Reform in Australia: The Way Forward”, Australian Tax Forum 21(3), Taxation Institute of Australia, Sydney, pp 441–463.

Warren, N., (2006) ‘Reforming Personal Income and Consumption Taxes in Australia: 5 years of change’, Korean Journal of Taxation Research, Korean Academic Society of Taxation, Vol 23, Iss 2, Seoul, pp 137-158.

Journal Articles (Other)

Evans, C., (2006), “It could be a whole lot worse”, Editorial, Australian Tax Review, Vol 35(4), Lawbook Co, Sydney, p229-230. ISSN 0311-094X.

Evans, C., (2006), “The Citylink to taxpayers’ heaven”, Editorial, Australian Tax Review, Vol 35(3) Lawbook Co, Sydney p 161-162. ISSN 0311-094X.

Evans, C., (2006), “Tax cuts are not tax reform”, Editorial, Australian Tax Review, Vol 35(2) Lawbook Co, Sydney, 89-90. ISSN 0311-094X.

Evans, C., (2006), “It still comes down to smell”, Editorial, Australian Tax Review, Vol 35(1) Lawbook Co, Sydney, p5-6. ISSN 0311-094X.

Mackenzie, G., (2006), ‘Mardi Gras Superannuation’, Australian Superannuation Law Bulletin, Vol 17, No 9, LexisNexis Butterworths, Sydney, pP 133-134.

Mackenzie, G., (2006), ‘Hidden Tax Advantages of Collective Investment Vehicles’, Australian Superannuation Law Bulletin, Vol 18, No 2 and 3 LexisNexis Butterworths, Sydney, p31-33.

Mackenzie, G., (2006) ‘Vale the tech services director? Not just yet’, Australian Superannuation Law Bulletin, Vol 17, No 10, LexisNexis Butterworths, Sydney, p145-147.

Tooma, R., (2006) “Tax Planning in Australia: When is Aggressive too Aggressive?”, Tax Notes International, Vol 42, No 5, Tax Analysts, USA, May 1, 2006, pp427-442.

Tran-Nam, B. (2006), “Vietnam: Higher Education Reform and World-Class Universities”, Asian Analysis <http://www.aseanfocus.com/asiananalysis/>, Canberra: ANU, November. <2000 words

Tran-Nam, B. (2006), “Vietnam: Preparing for WTO Accession and Beyond?”, Asian Analysis <http://www.aseanfocus.com/asiananalysis/>, Canberra: ANU, July. <2000 words

Tran-Nam, B. (2006), “Vietnam: Vietnam’s Accession to the WTO in 2006?”, Asian Analysis <http://www.aseanfocus.com/asiananalysis/>, Canberra: ANU, March. <2000 words

Warren, N., Harding, A., Lloyd, R., (2006) ‘Moving Beyond Traditional Cash Measures of Economic Well-Being: Including Indirect Benefits and Indirect Taxes’, Natsem Online Discussion Paper – DP61 http://www.canberra.edu.au/centres/natsem/publications

Warren, N.A., (2006) Three changes to Australia's tax system needed in the 2007 Commonwealth Budget, National Accountant, June.

Conference Papers/Presentations

Datt, K., (2006) ‘Reflections on Teaching a 1st Year Law Course delivered in Distance Mode from an Assessment Mode’ in Samantha Hardy ed, Australasian Law Teachers' Association 2006 Conference Papers, ALTA, Sydney, paper presented at the Australasian Law Teachers' Association Conference 2006, Melbourne, 4-7 July.

Evans, C., (2006), “Barriers to avoidance: recent legislative and judicial developments in common law jurisdictions”, Hong Kong University Peter Willoughby Memorial Lecture, Faculty of Law, 1st November, Hong Kong

Evans, C., (2006), “Taxation compliance and administrative costs: an overview”, London Metropolitan University Norman Stang Memorial Lecture, Department of Economics, Finance and International Business, 23 October, London.

Evans, C., (2006), “Counting the costs of taxation: an exploration of recent developments”, London School of Economics Capital Markets seminar series, Financial Markets Group, 16th October, London.

Evans, C., (2006), “Consulting the oracle: using the Delphi methodology to inform the personal tax reform debate”, Tax Research Network Conference, Southampton University, Southampton, 7-8th September.

Evans, C., (2006), “Taxation compliance and administrative costs: an overview of the research”, EU Jean Monnet Conference, Vienna, July.

Evans, C., (2006), “Making regulation work for small business: tax compliance cost issues”, International Council for Small Businesses Conference, Melbourne, 16th June.

Evans, C., (2006), “Ten million reasons for personal tax reform in Australia”, 7th International Tax Administration Conference, Atax, Sydney, April.

Evans, C., Wallace, M., Hart, G., (2006), “Wrestling with the ‘terrible twins’ and other heroic endeavours: The contribution of Mr Justice Hill to jurisprudence in the area of Australia’s capital gains tax provisions”, ATTA Conference, Melbourne, January.

Helen Hodgson, (2006) ‘Does Australia need tax promoter’s legislation? A comparison of proposed civil sanctions regime with existing criminal law’ paper presented at the 7th International Tax Administration Conference, Atax, Sydney, 19th-21st April, 2006.

Helen Hodgson, (2006) ‘Trust Challenges”, paper presented for the National Institute of Accountants Congress 2006, Sydney, 25 May 2006.

Mackenzie, G., (2006) ‘Tax Update for Commercial Lawyers’, Taxation for Commercial Lawyers, Faculty of Law, Centre for Continuing Legal Education, UNSW, Sydney, Feb 2006.

Mackenzie, G., (2006) ‘What do I do with my existing tax strategies after the Budget changes?’, paper presented at the 4th Annual SMSF conference, Tribeca, Sydney, Oct 30 2006.

Martin, F., (2006) ‘What’s Public Benefit got to do with it? How the law in Australia relating to the public benefit requirement of ‘charitable’ applies to charities for the benefit of Aboriginal people’ paper presented at the Native Title Conference 2006, AIATSIS and Northern Land Council, Darwin, 24-26 May 2006, p24.

McKerchar, M., Hansford, A., (2006), ‘Climate Change Post-Kyoto: A Tax Policy Perspective’, paper presented at the 7th Annual Global Conference on Environmental Taxation, University of Ottawa, Ottawa, Canada 22-24 October.

McKerchar, M., Coleman, C., (2006), ‘A History of Progressive Tax in Australia’ paper presented at the 3rd Cambridge History of Tax Law Conference, Lucy Cavendish College, Cambridge University, 4-5 July.

McKerchar, M., Meyer, K. and S. Karlinsky, (2006), ‘Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom’, paper presented at the 7th International Conference on Tax Administration, ATAX, Faculty of Law, UNSW 20-21 April.

McManus, J., Beckett, D. (2006). “Spinoza, Selfhood and the Australian Taxation Office: ‘Where there’s a will…there’s a reason’”. Paper presented at Philosophy of Education Society of Australasia Annual Conference, University of Sydney, 23-26 November, 2006.

McManus, J., Collier, K. (2006). “Promoting work-integrated learning through learning partnership groups: an East-West comparative”. Paper presented at the World Association for Cooperative Education Conference, WACE, Shanghai, 24-28 June, 2006.

McManus, J. (2006). ‘Transforming Productive Reflection in the workplace into Productive Learning: a practical approach’ paper presented at the Beyond Reflective Practice Symposium, University of Leeds, UK, 3 July, 2006.

McManus, J. & Warren, N., (2006), ‘Measuring tax gap: Why?’ paper presented at the 7th International Conference on Tax Administration, Coogee, 20-21 April, 2006.

McManus, J. (2006) ‘Enhancing tax auditors’ capability: tackling tax non-compliance head on’ paper presented at the 7th International Conference on Tax Administration, Coogee, 20-21 April, 2006.

McManus, J &. Collier, K. (2006), ‘Learning Partnerships: building learning skills into tax education’ paper presented at ATTA Conference, University of Melbourne, 30 January – 1 February, 2006.

Payne, G., (2006) ‘The Board of Taxation’s Inoperative Provisions Project: Lessons for Drafting Tax Laws’ paper presented at the Australian Research Foundation’s conference ‘Executing Australia’s income tax: There must be a better way’, Sydney, Oct 2006.

Sharkey, N., (2006) ‘Tax evasion and administration realities in the Peoples’ Republic of China: Some initial findings from discussions with tax officers in Fujian Province’, paper presented at the 7th International Tax Administration Conference, Atax, Sydney, 19-21 April 2006.

Sharkey, N., (2006) ‘The economic benefits of the use of guanxi and business networks in a jurisdiction with strong formal institutions: Minimisation of Taxation’ paper presented at the Oriental Society of Australia Conference, Sydney, 4th-7th December 2006.

Sharkey, N., ‘Taxation and related constraints on commercial activities in China’, presentation at China, the New Legal Scene; Opportunities and Risks, presentation for the Faculty of Law, Continuing Legal Education, 15th November, Sydney.

Tooma, R., (2006) “Deterring Promoters of Tax Exploitation Schemes”, paper presented at the 7th International Conference on Tax Administration, Atax, Sydney, 19-21st April.

Tooma, R., (2006) “Proposed New Laws to Deter Promoters of Tax Exploitation Schemes”, ATTA, CD, paper presented at the Australasian Tax Teachers Conference 2006, Melbourne, 31 January 2006.

Tooma, R., (2006) “Aggressive Tax Planning: When is aggressive too aggressive?”, paper presented at the Tribeca 6th Annual Tax Planning Strategies Conference, Tribeca, Sydney, 22 March 2006.

Tran-Nam, B., Truong, C.N.,(2006), “Endogenous Growth and Publicly Funded Knowledge Accumulation”, paper presented at the Public Economic Theory Conference, Hanoi: National University of Economics of Vietnam and Association for Public Economic Theory, 31 July–2 August.

Tran-Nam, B. (2006), ‘Taxation and Development: The Case of Vietnam’, 1st International Network for Tax Research Conference, Ann Arbor: University of Michigan, 3–5 November.

Walpole, M., (2006), ‘Improving Self-Assessment in Australia’ paper presented at the 7th International Tax Administration Conference, Atax, Sydney, 19th-21st April, 2006.

Walpole, M., (2006), ‘The role of tax in businesses’ choice of location of intangible property’ paper presented at the Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, South Hampton, 7-8 Sept 2006.

Warren, N., McManus, J. (2006). ‘Tsunami or Waikiki: The impact of tax gap on future tax reforms’ Paper presented at the Economic and Social Outlook Conference 2006 on Making the Boom Pay: Securing the Next Generation of Prosperity, The University of Melbourne, 2-3 November 2006.

Warren, N., (2006) ‘Drawing a Treasure Map – Tax in 5 to 10 years’, paper presented at the 45th Victorian State Convention – Finding Buried Treasure, Lorne, Victoria, 6th October 2006.