Research awards

2009 – Awarded the Graham Hill Memorial Prize awarded by the  International Fiscal Association for doctoral studies in comparative international tax.

Text Book

Taxation Law Manual Australian Tax Practice (1997) Sydney (with T. Delany)

Chapters in Books:

‘Charitable Purpose’ and the ‘Australian Indigenous Organisation’: Do they fit together?’  forthcoming in Marcia Langton et al (eds) Poverty in the Time of Plenty: Tax and Economic policy relating to indigenous peoples (2009).

The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of ‘Charity’ has affected the Taxation of Charities’ forthcoming in John Tiley (ed) Tax History.

‘Income Tax’ Australian Master Financial Planning Guide (2008-09) CCH 1 – 80.

‘Family Home’ Australian Master Financial Planning Guide (2008-09) CCH 633-672.

"Family Home" in (2003/04) CCH Australian Master Financial Planning Guide CCH 531-566

"Penalty Tax: Offences" in (1999) Australian Master Tax Guide CCH 1189-1218 (with Michael Chow)

"Disclosure Obligations to Commonwealth Government Investigatory Authorities" in T Cockburn and L Wiseman (eds), Disclosure Obligations in Business Relationships (1997) 166-188

"Revenue Law" (1993-94) Queensland Annual Law Review 217-221 (with P. Allen)

"Social Security" (1993-94) Queensland Annual Law Review 225-227 (with C. Mullins)

"Revenue Law" (1992) Queensland Annual Law Review (with P. Allen)

"Revenue Law" (1991-92) Queensland Annual Law Review 287-293 (with P. Allen)

"Revenue Law" (1990-91) Queensland Annual Law Review 254-259 (with P. Allen)

Articles: C1 Refereed journals

 ‘Is it Time for an Independent Regulator of the Nonprofit Sector?’ (2009) 12 (3) The Tax Specialist  149-159.

"Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?" (2007) Vol 6 Iss 30 Indigenous Law Bulletin 11-14

"Prescribed Bodies Corporate under the Native Title Act 1993 (Cth); Can they be Exempt from Income Tax as Charitable Trusts?" (2007) 30(3) University of New South Wales Law Journal 713-730.

"Separated Children: A comparison of the treatment of separated child refugees entering Australia and Canada" (2007) Vol 19(3) International Journal of Refugee Law 440-470 (with J. Curran)

"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees fail the Public Benefit Test" (2007) Vol 15 No 1 e-Journal of Tax Research 59

"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" (2006) 21 Australian Tax Forum 331-361

"When Refugee Claimants are Kept in the Dark: Obstacles to See(k)ing Asylum in Australia" (2006) vol 12(1) Australian Journal of Human Rights 27

"Mental Health and Human Rights Implications for Unaccompanied Minors Seeking Asylum in Australia" (2005) Vol 1, Number 1 The Journal of Migration and Refugee Issues 1-24 (with T. Hutchinson)

"The Commissioner's Powers of Access in Context: Section 263 of the Income Tax Assessment Act, 1936" Issue 39 no 6 (2004-2005) Taxation in Australia 308.

"Income tax Consequences of Property Development" (2004) 32 Australian Business Law Review 207 – 221 (with S. Rodman)

"Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention" (2004) Volume 27 (6) International Journal of Law and Psychiatry 529-547 (with T, Hutchinson)

"Teaching Legal Problem Solving Skills: A Problem Based Learning Approach combined with a Computerised Generic Problem" 2003 - 2004 Vol 14 No1 Legal Education Review 77  92.

"The interaction between Capital Gains Tax and the Main Residence Exemption: Some important issues for Homeowners" Issue 37 No 10 May 2003 Taxation In Australia 537- 543

"Using a Problem Based Learning approach to enhance and motivate learning of taxation law" Vol 37 No 1 (2003) The Law Teacher 55-75

"Capital Gains Tax: What is meant by element 4 of an asset's cost base when in respect of "initial repairs" to real estate" Vol 36 No 7 2002 Taxation in Australia 367-369

"The Goods and Services Tax and its effect on Fundraising in the Not-For-Profit Sector: The Fate of the School Fete" Vol 29 2001 Australian Business Law Review 477-500

"How the 'Simplified Tax System' will affect depreciation and, is it worth it?" Vol 36 No 5 2001 Taxation In Australia 245 – 251

"GST: What the Commissioner has to say about grants of financial assistance to provide services to third parties" National Law Review March 2001 http://pandora.nla.gov.au/pan/10130/20011004-0000/web.nlr.com.au/nlr/HTML/Articles/martin/martintxt.htm

"Goods and Services Tax: Charities and the GST" (2000) Vol 4 no 1 The Tax Specialist 41-51

"The Goods and Services Tax: The effect on Property Transactions" (1999) Vol 3/1 The Tax Specialist 29-39

"Goods and Services Tax: The Effect on Real Estate" (1999) Vol 34 No 3 Taxation in Australia 150-152

"Forgotten Reforms: The non-GST ANTS Bills" (1999) Vol 33 Taxation in Australia 375-380

"The Integration of Legal Skills into the Curriculum of the Law Degree: The Queensland University of Technology Perspective" 13 (1) Journal of Professional Legal Education 45-62

"Section 160ZA(4): Does it Really Prevent Double Taxation" (1995) Vol 29 Taxation in Australia 579-583

"The Dividing Line between Goodwill and International Reputation: A Comparison of the Law Relating to Passing Off in the United Kingdom, Australia and other Jurisdictions" (1995) Journal of Business Law 70-85

"Some Practical Capital Gains Tax Issues Arising Under Wills" Vol 6 (1994) The CCH Journal of Australian Taxation 64-71

"Real Estate: Development and Disposal" (1998) Vol 2 The Tax Specialist 83-93 (with S. Rodman)

"Multi-Modal Delivery Approaches in Teaching Postgraduate Legal Research Courses" Journal of Professional Legal Education (1997) Vol 15 No 2 137-167 (with T. Hutchinson)

"Real Estate: Development and Disposal" (1998) Vol 33 Taxation in Australia 266-268 (with S. Rodman)

"Part IVA and Peabody" (1994) 10 QUT Law Journal 158-169 (with S. Rodman)

‘Protection of International Business Reputation in Australia’ (1993) Australian Business Law Review 317-337. 

‘Goodwill versus International Reputation: A Move away from the 'Hard Line' Approach in Passing Off in Australia’ Vol 15 Issue 7 July (1993) European Intellectual Property Review 253-255.

‘The 'Audit' power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936’ (1991) QUT Law Journal 67-79.

Professional Law Journals

‘Australian Assignment of Dividends to Nonresident Shareholders’ Vol 50 (8) (2008) Tax Notes International 693-695.

"The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises" 17 April 2003 Worldwide Tax Daily http://www.tax.org

"The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises" 21 April 2003 Tax Notes International217-218

"Australia's GST has significant impact on Sale, Lease of Real Property" 12 August 2002 Worldwide Tax Daily http://www.tax.org

"Australia's GST has significant impact on Sale, Lease of Real Property" Vol 27 No 10 (2 September 2002) Tax Notes International 1213 -1216

"The Myer principles as applied to FCT v Cooling" September (1990) Australian Current Law Bulletin 5-8

Invited Speaker

Indigenous Communities, Economic Development and Tax Policy Symposium, 26-27 February 2008, Melbourne Law School, University of Melbourne

‘Prescribed Bodies Corporate: Can they be Exempt from Income Tax as Charitable Trusts?’

Conference Papers: Refereed Conference Papers

D. Smith, J. Crawford, F. Martin and D. Collins "The Introduction of Problem-Based Learning to Students through a Computer Based Education Module" The Inaugural Pacific-Rim-First Year Experience Conference, July 1995, Brisbane

Most Recent Conference Papers

‘A Comparison of Tax Administration of Charities in Australia and England and Wales: Would a Charity/Nonprofit Commission assist?’ Australasian Tax Teachers Conference 19-21 January 2009, Christchurch, New Zealand.

‘The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of ‘Charity’ has affected the Taxation of Charities’ Tax History Conference 7-8 July 2008. University of Cambridge.

‘Mentoring First Year Distance Education Students in Taxation Studies’’ Australasian Tax Teachers Conference 23-25 January 2008, Hobart, Australia (with S. Carlon).

"Entities that Manage and Maintain Native Title: Can they be Exempt from Tax as Charitable Trusts?" Australasian Tax Teachers Conference 2007, Brisbane, Australia

"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 Aborigines" Native Title Conference 2006, Darwin, Northern Territory, Australia

"Is Australia adhering to its International Human Rights Obligations in Respect to Unaccompanied Minors Seeking Asylum?" XXIXth International Congress on Law and Mental Health 2-8 July 2005, Paris, France (with T.Hutchinson)

"Children in Criminal Detention in Australia" Paper presented at 2004 Canadian Law and Society Association Conference, Congress of Social Sciences and Humanities: Confluence: Ideas, Identities, Place, University of Manitoba Canada June 2-4 2004. (with T. Hutchinson)

"Children in Refugee Detention in Australia" Paper presented at Contemporary Governance and the Question of the Social Conference, University of Alberta, Edmonton, Canada June 11-13, 2004 (with T.Hutchinson)

"Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention" Paper presented at the 28th International Congress on Law and Mental Health, Sydney, September 28 – October 3, 2003 (with T.Hutchinson)

"The Goods and Services Tax: The effect on investment in Real Estate and some International Travel Issues" Europe Asia Legal Conference, 8-14 July 2001, Positano, Italy