Atax - Publications

2007 Publications

Books & Research Monographs

Deutsch, R., (2007), Fundamental Tax Legislation, 15th edition, Thomson, Sydney

Deutsch, R., Friezer, M., Fullerton, I., Hanley, P., Snape, T., (2007), Australian Tax Handbook, Thomson, Sydney

Deutsch, R., Orow, B., Income Tax & GST Strategies Manual 2007-2008, Thomson, Pyrmont
Flynn, M., Stewart, M., Deutsch, R. and Jones, S., (2007), Death & Taxes: Tax-effective Estate Planning, Thomson, Sydney

Keating, M., Cox, J., Krieger, S. and Warren, N., (2007), ‘Review of State Taxation: Other Industries – Issues Paper’, Report prepared by Independent Pricing and Regulatory Tribunal of New South Wales, Sydney, http://www.ipart.nsw.gov.au/files/Final%20Issues%20Paper%20-%20Review%20of%20State%20Taxation%20-%20Issues%20Paper%20-%2022%20October%202007%20-%20Website%20Document.PDF

Woellner R, Barkoczy S, Murphy S and Evans C., (2007), Australian Taxation Law, (17th edition), CCH, Sydney.

Book Chapters

Harding, A., Warren, N., and Lloyd R., (2007), ‘Beyond Conventional Measures of Income: Including Indirect Benefits and Taxes’, in Inequality and Poverty Re-examined. edited by Micklewright, J. and Jenkins, S., Oxford University Press Inc., New York, pp 84-102.

McKerchar, M. and Coleman, C., (2007), ‘The Ever-Elusive Definition of Income: A Historical Perspective from Australia’ in Tiley, J. (ed), Studies in the History of Tax Law, Hart Publishing, Oregon, Vol. 2, pp 357-373.

Tran-Nam, B., (2007), ‘Vietnam: Preparations for WTO Membership’, in L. Salazar and D. Singh (eds.), Southeast Asian Affairs 2007, Institute of Southeast Asian Studies, Singapore, pp 398–412.

Tran-Nam, B., (2007), ‘Welfare Implications of Exogenous Technical Progress in a Closed Economy Incorporating Overlapping Generations’, in K. Kondoh and S. Yabuuchi (eds), Some Issues on Modern International Trade: Environment, Foreign Aid, International Factor Movement and Imperfect Competition, Institute of Economics, Chukyo University, Nagoya, pp 27–37.

Journal Articles (Refereed)

Andrew, B., Evans, C. and Tran-Nam, B., (2007), ‘Effective Marginal Tax Rates and Work Disincentives’, Australian Tax Forum, Vol. 22, No. 3, pp 117–134.

Collins, D. and Warren, N., (2007) ‘The States and the GST: Demystifying Australian Federal/State financial arrangements’, Australian Tax Research Foundation Information Paper No. 4, Australia.

Datt, K., (2007), ‘DCT v Dick: Are the Barbarians at the Gate of the Fiscus?’ Australian Tax Review, Vol. 36, No. 2, pp 100-117.

Datt, K., (2007), ‘Division 147-O What a Tangled Web We Weave’ Australian GST Journal, Vol. 7, Iss. 1, pp 1-10.

Evans, C., (2007), ‘Alive and Thriving – The Revised Regime for CGT Small Business Concessions’, The Tax Specialist, Vol. 10 No. 4, pp 172-185.

Evans, C., (2007), ‘Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions’, Hong Kong Law Journal, Vol. 37, No.1, pp x-136.

Evans, C., (2007), ‘Unravelling the Mysteries of the Oracle: Using the Delphi Methodology to Inform the Personal Tax Reform Debate in Australia’, eJournal of Tax Research, Vol. 5 No. 1, pp 105-134.

Evans, C., Tran-Nam, B. and Andrew, B. (2007), ‘Towards Systemic Reform of the Australian Personal Income Tax: Developing a Sustainable Model for the Future’, Australian Tax Forum, Vol. 22, No. 2, pp 15–47.

Hansford, A., Hasseldine, J., McManus, J. and Walpole, M. (2007). ‘VAT and GST: A Comparative Review of Tax Audits.’ British Tax Review, No. 1, pp 87-95.

Hodgson, H., (2007) ‘Small Business Simplification – Yet Again’ Tax Specialist, Vol. 11, Iss. 2, pp 132 -140.

Hodgson, H., (2007) ‘Tax Concessions or Transfer Payments – An Examination of Child Care Reform Proposals’ Australian Tax Forum, Vol. 22, Iss. 3, pp 61-87.

Mackenzie, G., (2007), ‘Taxation of Infrastructure’, Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31.

Mackenzie, G. and Hart, G., (2007), ‘Finance Lease Taxation: Giving Tax Losses to Lenders’, Journal of Law and Financial Management, Vol. 6, No.1, pp.30-35.

Martin, F., (2007), ‘Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees fail the Public Benefit Test’ eJournal of Tax Research, Vol. 5, No. 1, pp 59-70.

Martin, F., (2007), ‘Prescribed Bodies Corporate Under the Native Title Act 1993 (Cth); Can They be Exempt from Income Tax as Charitable Trusts?’, University of New South Wales Law Journal, Vol. 30, No. 3, pp. 713-730.

Martin, F. and Curran, J., (2007), ‘Separated Children: A Comparison of the Treatment of Separated Child Refugees Entering Australia and Canada’ International Journal of Refugee Law, Vol. 19, No. 3, pp. 440-470.

McKerchar, M., (2007), ‘Is the Simplified Tax System Simple?’, The Tax Specialist, Vol 10, No 3, pp 140-146.

McKerchar, M. and Hansford, A., (2007), ‘Environmental Tax Policies in Australia and the UK: Can it Only be a Carrot or a Stick Approach?’, Journal of the Asia Pacific Centre for Environmental Accountability, Vol. 13, No. 3, pp 2-11.

Pennicott, S., (2007), ‘Resolving the Personal Services Income Dilemma in Australia: An Evaluation of Alternative Anti-Avoidance Measures’, Journal of Australian Taxation, Vol., 10, Iss. 1, pp. 53-103.

Sharkey, N., (2007) ‘China’s New Enterprise Income Tax Law: Continuity & Change’, The University of New South Wales Law Journal, Vol. 30, No. 3, pp 833- 841.

Tran-Nam, B. (2007), ‘Pareto Inferior Trade and Optimal Compensation in a Model Incorporating Overlapping Generations’, International Journal of Economic Research, Vol 4, No 2, pp 237–249.

Tran-Nam, B. (2007), ‘Tax Policy and Foreign Direct Investment in Australia’, Tax Policy Journal, Vol. 3, pp 31–37.

Tran-Nam, B., Vu, L. and Andrew, B. (2007), ‘Personal Income Tax Reform in Australia: A Specific Proposal’, Economic Analysis and Policy, Vol. 37, No. 2: 165–188.

Truong, C.N. and Tran-Nam, B., (2007), ‘Endogenous Growth and Publicly Funded Knowledge Accumulation’, Review of Economic Development, Vol. 11, Iss. 2, pp 421–435.

Walpole, M. and Carlon, S., (2007) ‘Boosting the Knowledge Economy: The Role of Taxation in Business’ Choice of Location of Intangible Property’, Australian Tax Forum, Vol. 22, No. 4, pp 3-30.

Warren, N. and McManus, J., (2007). ‘The Impact of Tax Gap on Future Tax Reforms’, Australian Economic Review, Vol. 40, Iss. 2, pp. 200-207.

Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and Zetler, J., (2007) ‘Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance?: An Australian Perspective’, British Tax Review, No. 6, pp 717 – 733.

Journal Articles (Other)

Datt, K., (2007), ‘GST New Zealand Australia: GST Time-of-Supply Rules in New Zealand and Australia Compared’, Journal of International Taxation, Vol. 18, No. 9, pp 32-45.

Deutsch, R., (2007), ‘Australia’s New International Tax Arrangements. A Decade of Change for Australia’s International Tax Framework’ Inside Tax, Issue 10/11, pp 18-21.

Deutsch, R., (2007), ‘Taxation of Financial Arrangements (TOFA): Stages 3 and 4 – The Final Frontier’, Inside Tax, Issue 6, pp 2-6.

Evans, C., (2007), ‘Judicial Barriers to Tax Avoidance in Common Law Jurisdictions’, Editorial, Australian Tax Review, Vol 36, Iss. 2, pp 73-77.

Evans, C., (2007), ‘Nuclear Deterrents, Snipers, Shotguns and More’, Editorial, Australian Tax Review, Vol 36, Iss. 3 pp 133-137.

Hodgson, H., (2007), ‘The Taxation of Trusts’ National Accountant, Vol. 23., No. 4, pp 73-75.

Mackenzie, G., (2007), ‘Benefit Taxation from 1 July 2007, A Walk Through of the Proposed Legislation’, Financial Planning Association Journal, Vol. 19, Issue 2, pp 36-39.

Mackenzie, G., (2007), ‘Generation Y Fights Back’, ATAX Matters, Issue 6, pp 8-9, December.

Mackenzie, G., (2007), ‘Superannuation Taxation: Less Equitable, Less Functional’, Dialogue, Vol 26, 3/2007, pp 33-41.

Mackenzie, G., (2007) ‘Super Solutions. Superannuation Taxation: All Good, Just Two Risks Left Exposed’, Australian Superannuation Law Bulletin, Vol. 18 No. 6, pp 67-68.

Martin, F., (2007), ‘Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?’ Indigenous Law Bulletin, Vol. 6, No. 3, pp. 11-14.

McManus, J., Walpole, M., Hansford, A. and Hasseldine, J. (2007). ‘GST and VAT audits in Australia and the UK: Tax Advisers Perceptions and Issues’ Australian GST Journal, Vol. 7, No. 4, pp 37-41.

Snowden, R., Deutsch, R. and Biancardi, A., (2007), ‘Australia’, Tax on Inbound Investment 2007, pp 3-8.

Tran-Nam, B. (2007), ‘University Reform: Is Equitization an Answer?’ (in Vietnamese), Saigon Economic Times 23–2007(859), 31 May. Available at http://www.thesaigontimes.vn/epaper/TB-KTSG/112/5355/22/.

Conference Papers/Presentations

Datt, K., (2007), ‘DCT v Dick: Are the Barbarians at the Gate of the Fiscus?’, paper presented at the Australasian Tax Teachers Association Conference, Brisbane, 22- 24 January.

Deutsch, R. (2007), ‘Australia’s Double Tax Agreements’, An Introduction to Australia’s International Taxation System, paper presented to the Taxation Institute of Australia, NSW Division, 15 August, Sydney.

Deutsch, R. (2007), ‘Superannuation Developments for Corporates’, Tax Forum: Maneouvring the Maze, paper presented to the Taxation Institute of Australia, 25 May, Sydney.

Evans, C., (2007), ‘CGT Small Business Changes from the Budget’, paper presented at the Taxation Institute of Australia 22nd National Convention: Tackling Tax, Hobart, 15 March.

Evans, C., (2007), ‘Unravelling the Mysteries of the Oracle: The Voice of the Experts’, paper presented at the Australasian Tax Teachers’ Association Conference, Brisbane, 22 – 24 January.

Evans, C., (2007), ‘The Battle Continues: Recent Australian Experience with Statutory Avoidance and Disclosure Rules’, paper presented at the Summer Conference of the Centre for Business Taxation, Oxford University: Corporation Tax: breaking down the boundaries, 28 – 29 June.

Hodgson, H. & Boden, R., (2007), ‘Not So Distant Cousins: Tax and Welfare Systems in Australia and the UK’, paper presented at the Australasian Law Teachers’ Association Conference, Perth, 23 – 26 September.

Kemp, M.C. and Tran-Nam, B., (2007), ‘Do Trade Gains Increase with Increases in International Disparities in Factor Proportion?’, paper presented at the Conference on Globalization, International Trade and Economic Dynamics – In Memory of Koji Shimomura, Kobe, 22–24 November.

Mackenzie, G., (2007), ‘A Critical Analysis of the Proposed Changes to Superannuation Taxation’, paper presented at the Australasian Tax Teachers’ Association Conference, Brisbane, 22-24 January.

Mackenzie, G., (2007), ‘Overseas Anti Avoidance Mechanism’, paper presented at the Korean Tax Services International Tax Workshop, Atax, 28 November.

Loo, E. C., McKerchar, M. and Hansford, A., (2007), ‘The Effect of the Introduction of Self Assessment on Tax Knowledge of Individual Taxpayers in Malaysia: Survey Findings’, paper presented at the Accounting Studies International Conference, Kuala Lumpur, 30-31 October.

Martin, F., (2007), ‘Entities that Manage and Maintain Native Title: Can they be Exempt from Tax as Charitable Trusts?’, paper presented at the Australasian Tax Teachers’ Conference, Brisbane, 22-24 January.

McKerchar, M., (2007), ‘Is the Simplified Tax System Simple?’, paper presented at the Australasian Tax Teachers Association Conference 2007, Brisbane, 22-24 January.

McKerchar, M., (2007), ‘Tax Complexity and its Impact on the Tax Compliance and Administration’, The IRS Research Bulletin (Publication 1500): Recent Research on Tax Administration and Compliance, Selected Papers given at the 2007 IRS Research Conference, Washington, 13-14 June.

McKerchar, M. and Drever, M., (2007), ‘The Impact of Tax Reform on Small Businesses Practices and Entrepreneurship in Australia’, paper presented at the International Council for Small Business 52nd World Conference, Turku, Finland, 13-15 June.

McManus, J., (2007). ‘Developing Workers’ Capacity: A New Approach to Workplace Learning’ paper presented at the 5th International Conference on Researching Work and Learning, University of Cape Town, South Africa, 2-5 December.

Sharkey, N., (2007), ‘China’s New Enterprise Income Tax Law’, paper presented at the University of Hong Kong, Hong Kong, 13 December.

Sharkey, N., (2007), ‘De Facto Multijurisdictional Context in a Formally Unitary State’, paper presented at the University of Hong Kong, Hong Kong, 17 December.

Sharkey, N., (2007), ‘Tax Administration in China’, paper presented at the Atax Seminar, Atax UNSW, Sydney, 25 May.

Sommer, A., and Walpole, M., (2007), ‘A Sub Equatorial Love Affair – Flirting with Economic Equivalence’, paper presented at The 19th Annual GST and Indirect Tax Weekend Workshop, Atax UNSW, Noosa, 12-14 April.

Tran-Nam, B., (2007), ‘Vietnam’s Economic Development in the Post-WTO Environment’, paper presented at The 10th International Conference of Society for Global Business and Economic Development, Creativity and Innovation: Imperatives for Global Business and Development, Kyoto, 8–11 August.

Tran-Nam, B. and Vu, L. (2007), ‘The Uniform Personal Income Tax–Transfer Proposal: A Preliminary Assessment’, paper presented at the Australasian Tax Teachers’ Conference, Brisbane, 22–24 January.

Walpole, M., (2007), ‘Goodwill and Taxation Issues’ paper presented at the 15th National Intensive Retreat, Taxation Institute of Australia, Noosa, August and October.

Walpole, M. and White, P., (2007), ‘Self Assessment Post ROSA’ paper presented at the Taxation Institute of Australia NSW Tax Forum Conference, Sydney, May.

Walpole, M., (2007), ‘The Meaning of Goodwill in Australian Taxation Law’ paper presented at the Australasian Law Teachers’ Association Annual Conference, Perth, September.

Walpole, M. and Evans, C. (2007) ‘From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia’ The Legacy of UK Taxation Law Abroad Conference, University of Hong Kong, 18 December.

Warren, N., (2007), ‘Taxation in 2015?: What Can Be Expected and Why?’, paper presented at the Korea and the World Economy Conference VI: Towards Asian Economic Community, University of Wollongong, Wollongong, 2-3 July.

Theses

McManus, J., (2007), ‘Capacity-development at Work: The Contribution of Workplace-based Learning to Tax Administration’ (Ph. D., University of New South Wales).

Tooma, R., (2007), ‘A Case for a Uniform Statutory General Anti-avoidance Rule in Australian Taxation Legislation’ (Ph. D., University of New South Wales).