The University of New South Wales
 
   

 

Kalmen Datt's Publications

 

2008

 

Articles

McKerchar, M., Hodgson, H. and Datt, K. , (2008), ‘Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?’ (24 pages) page 309-322, Australian Tax Forum (Taxation Institute of Australia).

 

Book Chapters

Datt, K., (2008) ‘The Tax Liability of Directors: No Place to Hide’, in M. Walpole and C. Evans (eds), Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham, pp 181-210.

 

Journal Articles (Refereed)

Datt, K., (2008) ‘Sons of Gwalia – a Taxing Decision’, Australian Tax Review, Vol. 37, No. 2, pp 104-119.

 

Conference Papers/Presentations

Datt, K., (2008), ‘Tax: The Liability of Directors – No Place to Hide’, paper presented at the 8th International Tax Administration Conference, Sydney, 27-28 March.

Datt, K., (2008) ‘Sons of Gwalia – a Taxing Decision’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

 

2007

 

Articles

Datt, K. , (2007), 'DCT v Dick: Are the Barbarians at the Gate of the Fiscus?' (19 pages) page 1-19, 2007 Australian Tax Review (Thomson)

Datt, K. , (2007), ' Reflections on Teaching First Year Law Course Delivered in Distance Mode from an Assessment Perspective' (25 pages) page 1-25, 2007 Published conference papers, ALTA conference.

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

Datt, K. , (2007), 'GST New Zealand Australia: GST Time – of – Supply Rules in New Zealand and Australia Compared' page 1-11, 2006 International Journal of Taxation (Thomson)

 

Conference Paper

Datt, K. , (2007), 'DCT v Dick: Are the Barbarians at the Gate of the Fiscus?' Paper presented to the 2007 ATTA conference, Brisbane, January.

 

2006

 

Research Monographs

McKerchar, M., Hodgson, H. and Datt, K. , (2006), Review into the Perception of Revenue Bias in Private Binding Rulings, Report to the Inspector General of Taxation, January.

 

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.

Datt, K. , (2006), 'Self Directed Learning in Tax', paper presented to UNSW Learning and Teaching Forum, November.

2005

 

Research Monographs

Deutsch, R.L., Payne, G., Cashmere, M., Datt, K. and J. Raneri, (2005), Identifying the Inoperative Provisions of the 1936 and 1997 Income Tax Assessment Acts , Final Report to the Board of Taxation, ATAX UNSW, October.

 

Articles

Datt, K., (2005), ‘Division 99 and contracts for the sale of land’, Australian GST Journal, Vol 5, Issue 6, pp113-128.

Datt, K., (2005), ‘The Conflict between deposits and security deposits’, Australian GST Journal, Vol 5, Issue 5, pp 89-103.

Datt, K., (2005), ‘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,pp 441-478.

 

Conference Paper

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.