Helen Hodgson's Publications

Books

'Tax Questions & Answers 2005', (co-author) Fisher & Hodgson, Thomson ATP 2006 (also 2005 and 2004 editions).

Books/Research Monographs

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

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

‘Defining of Small Business: Research and Recommendation’, Report Commissioned by The Institute of Chartered Accountants in Australia, Warren, N., Payne, G., and Hodgson, H., 2006.

'The Law and Taxation of Trusts', Helen Hodgson Prospect Publishing, January 1996.

Book Chapters

‘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.

‘Interposed and Special Taxpayers’ Halsbury’s Laws of Australia, LexisNexis, Chatswood, [405-18000]-[405-20080].

Articles on Taxation

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

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

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

‘Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? An analysis of Pearce v the Queen’, (2006) Journal of Australian Taxation, Vol 9, No 1, Monash University, Melbourne, pp 1-35.

'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, pp 318-341.

'Handouts and Mandate: 2004 Election Review', Taxation In Australia, November 2004 39/5 page249.

'Mum – It’s Not Fair: Family Transfer Payments examined in the context of equity & simplicity', Australian Tax Forum, Volume 19 No3, 2004 (283).

'Employee v Contractors: Let The Games Begin', Taxation In Australia, November 2002 37/5 page237.

'Value Shifting', Taxation in Australia Blue Journal, March 1995 (409).

'Accruals: Attribution with Apprehension?', Taxation in Australia Red Journal, February 1995 (141).

'Sales Tax on Royalties: The Inconsistent Computer Software Provisions', Taxation in Australia (Red Edition), June 1994 Vol 2 No 5.

'The Capital Gains Tax Aspects of Everett Assignments'. Taxation in Australia, February 1994 Vol 28 No 7.

'Share Buy-backs - Tax Planning to Achieve Corporate Goals', CCH Journal of Aust. Taxation, Vol 5 Issue 3; June/July 93.

Journal Articles (Refereed)

Hodgson, H., (2008) ‘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’, Australian Journal of Social Issues, Vol. 43, No. 4, pp 601-614.

Hodgson, H., and Boden, R., (2008) ‘Not-so-distant cousins: Family benefits in the United Kingdom and Australia’, International Social Security Review, Vol. 61, No. 3, pp 29-46.

Hodgson, H., (2008) ‘Taxing the Family – The Tax Unit: Should New Zealand Adopt a Family-Based Income Tax?, New Zealand Journal of Taxation Law and Policy, Vol. 14, No 3., pp 398-412

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?’, Australian Tax Forum, Vol. 23, No. 3, pp 309-332.

Journal Articles (Other)

Hodgson, H., (2008), ‘Review of significant tax legislation’, Inside Tax, Iss. 14, pp 21-25.

Hodgson, H., (2008) ‘Can the ATO manage large complex cases adequately’, Inside Tax, Iss. 16, pp 8-12.

Seminar Papers

Hodgson, H., (2008), ‘Family Tax Transfer Systems – Defining the Tax Unit’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

Hodgson, H., (2008), ‘Family Tax Benefit Part B: Where to from here?’, paper presented at the 10th Australian Institute of Family Studies Conference, Melbourne, 7-9 July.

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

‘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.

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

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

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

'Tax Minimisation Advice or Conspiracy to Defraud? An analysis of R v Pearce & Ors', presented at the Australasian Tax Teachers Conference, Wellington, Jan 2005.

'An Analysis of R v Pearce & Ors – the Ethical Dimension', presented at the Legal Ethics Colloquium, Christchurch, Feb 2005.

'Payroll Taxes', Taxation Institute of Australia, (WA Div) Seminar 29 August 2003.

'Is There Value Added by Moving Away from Employment Relationships?', presented at the Taxation Institute of Australia (WA Div) Annual Conference 1997.