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2008 Conference Papers
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Index and papers - 20th Annual Australasian Tax Teachers' Association Conference - papers removed from access by author request archived
05 Feb 2008 14:08
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Yearning for Earnout Certainty: A Comparative Analysis of Taxation Ruling TR 2007/D101 - paper by Chris Evans archived
05 Feb 2008 14:08
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2007 Conference Papers
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Jack-Osimiri : Nigerian tax incentives laws as vehicle of industrialisation & global trade archived
28 Mar 2007 00:00
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van der Westhuysen, Tony : Just what is a "residence" for GST purposes? archived
28 Mar 2007 00:00
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Brackin, Toni : Overcoming tax complexity through tax literacy - an analysis of financial literacy research in the context of the taxation system archived
28 Mar 2007 00:00
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Delany, Tom : Tax planning v tax avoidance: simply an objective test? archived
28 Mar 2007 00:00
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Jogarajan, Sunita : Purpose in tax consildation - no more purpose? archived
28 Mar 2007 00:00
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Gupta, Ranjana : How the preception of tax evasion as a crime mirror the penalties archived
28 Mar 2007 00:00
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Pope and Jabbar : Tax simplicity and small business in Malaysia: past developments and the future archived
28 Mar 2007 00:00
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Burgess, Philip : 30 years of teaching tax archived
28 Mar 2007 00:00
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Kenny, Paul : A partial analysis of the 1999 Ralph Report: the good, the bad and the ugly archived
28 Mar 2007 00:00
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Rametse, Nithati : Aggregate net GST start-up compliance costs for Australian small businesses archived
28 Mar 2007 00:00
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Walpole and Carlon : Boosting the knowledge economy: the role of taxation in businesses' choice of location of intangible property archived
28 Mar 2007 00:00
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Kobetsky, Michael : The case for unitary taxation of international enterprises archived
28 Mar 2007 00:00
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Hidaka, Mashiro : Population aging and lifetime tax burden archived
28 Mar 2007 00:00
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Burton, Mark : Chaotic tax consultation - a comparative study and some tentative conclusions archived
28 Mar 2007 00:00
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McKerchar, Margaret : Is the simplified tax system simple? archived
28 Mar 2007 00:00
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Marriott, Lisa : Taxation of retirement savings: New Zealand - the extreme social experiment archived
28 Mar 2007 00:00
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Vu, Lin : The uniform personal income tax-transfer proposal: a preliminary assessment archived
28 Mar 2007 00:00
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Fullarton, Alexander : The common law and taxation of trusts in Australia in the twenty-first century archived
28 Mar 2007 00:00
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Sadiq, Kerrie : Taxation of multinational banks: alternative apportionment through a unitary taxation regime aligning with ecomonic reality archived
28 Mar 2007 00:00
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Devos, Ken : Measuring and analysing deterrence in taxpayer compliance research archived
28 Mar 2007 00:00
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Kendall, Keith : The provision of legal advice by tax agents archived
28 Mar 2007 00:00
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James, Kathryn : Locating the place of ideas in taxation - the influence of ideas on Australian consumption tax reform archived
28 Mar 2007 00:00
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Fisher and Ritchie : The simply impossible pursuit of simplicity in changin the tax unit in New Zealand: income splitting archived
28 Mar 2007 00:00
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Datt, Kalmen : Tax directors - are the barbarians at the gate archived
28 Mar 2007 00:00
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Partners or combatants: a comment on the Australian tax office's view of its relationship with the tax advsising profession archived
28 Mar 2007 00:00
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Tretola, John : The simplified tax system - has it simplified tax at all and if so, should it be extended? archived
28 Mar 2007 00:00
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Taylor, John : The movement of capital gains tax preferences through trusts and the cause of tax law complexity archived
28 Mar 2007 00:00
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Prebble, R & J : Does the use of general anti-avoidance rules to combate tax avoidance breach the rule of law archived
28 Mar 2007 00:00
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McLaren, John : Has the distinction between tax avoidance and tax evasion become blurred: is this simplification or is there another agenda? archived
28 Mar 2007 00:00
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Barenfield, Jesper : A common consolidated corporate tax base - a beauty or a beast in the quest for tax simplicity? archived
28 Mar 2007 00:00
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Butle, Jennifer : Concessions fees as allowable deducation: Commissioner of Taxation v Citilink Melbourne Limited archived
28 Mar 2007 00:00
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Hodgson, Helen : 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 archived
28 Mar 2007 00:00
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Mackenzie, Gordon : A critical analysis of the proposed changes to superannuation taxation archived
28 Mar 2007 00:00
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Hart, Geoffrey : Operating and finance leases in an income tax context archived
28 Mar 2007 00:00
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Martin, Fiona : Entities that manage and maintain native title: can they be charitable trusts? archived
28 Mar 2007 00:00
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Carone, Domenic : Part IVA: the relevance of subjective purpose in drawing the conclusion under section 177D archived
28 Mar 2007 00:00
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Dunbar, David : A comparative study of the Australian and New Zealand judicial approaches and anti avoidance legislation archived
28 Mar 2007 00:00
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Deak, Daniel : Tax competition and harmonisation: the example of the European Union archived
28 Mar 2007 00:00
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Pinto, Dale : Exclusive source or residence-based taxation - is a new and simpler world tax order possible? archived
28 Mar 2007 00:00
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Hyden, Clare : Enquiry - based teaching and taxation law archived
28 Mar 2007 00:00
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Evans, Chris : Unravelling the mysteries of the oracle: the voice of the experts archived
28 Mar 2007 00:00
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Bondfield, Brett : Small business and tax reform: red tape, rhetoric and reality archived
28 Mar 2007 00:00
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O'Connell, Ann : Employee share ownership: current practice and regulatory reform archived
28 Mar 2007 00:00
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Smith, Andrew : The reform of partnership law and taxation in New Zealand archived
28 Mar 2007 00:00
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Maples, Andrew : Tax complexity and the capital - revenue distinction lessons to be learnt from two recent new xealand cases archived
28 Mar 2007 00:00
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Chen, Alvin : Explorations of structure and choice in taxing capital gains in New Zealand: a quantitative and qualitative inquiry archived
28 Mar 2007 00:00
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Sawyer, Adrian : New Zealand's tax rewrite program - in pursuit of the (elusive) goal of simplicity archived
28 Mar 2007 00:00
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2007 keynote speech archived
28 Mar 2007 00:00
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2006 Conference Papers
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Index and papers - 18th Annual Australasian Tax Teachers' Association Conference archived
24 Feb 2006 00:00
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2005 Conference Papers
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Index and papers - 17th Annual Australasian Tax Teachers' Association Conference archived
25 Feb 2005 00:00
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2004 Conference Papers
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Barkoczy, Stephen : Using tax concessions to promote venture capital investment ... archived
13 Feb 2004 00:00
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Cassidy, Julie : Capital gains tax in South Africa : lessons from Australia? archived
13 Feb 2004 00:00
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Covick, Owen : Put not your trust(s) in tax reform : rather, do the opposite archived
13 Feb 2004 00:00
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Delany, Tom : Part IVA and tax reform archived
13 Feb 2004 00:00
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Dirkis, Michael and Bondfield, Brett : Much ado about nothing - Ralph's consideration ... archived
13 Feb 2004 00:00
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Dunbar, David : Trans-Tasman triangular taxation relief : an exercise in political futility archived
13 Feb 2004 00:00
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Evans, Chris, A. M. C . : Taxing personal capital gains in Australia ... archived
13 Feb 2004 00:00
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Fong, Colin : Tax reform and the use of overseas tax materials in Australia archived
18 Mar 2004 00:00
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Freudenberg, Brett : Entity taxation: The phoenix that will rise again ... archived
13 Feb 2004 00:00
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Hodgson, Helen : Mum, it's not fair! archived
13 Feb 2004 00:00
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Hill, Graham : Tax reform – a tower of Babel (Distinguishing tax reform from tax change) archived
13 Feb 2004 00:00
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Kenny, Paul : The Ralph Report and capital gains tax reform archived
13 Feb 2004 00:00
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Littlewood, Michael : How Simple Can Tax Law Be? : the instructive case of Hong Kong archived
13 Feb 2004 00:00
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Lin, Mei Tan : Tax practitioner's role in tax compliance archived
13 Feb 2004 00:00
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McKerchar, Margaret : An appraisal of research-led teaching in the context of taxation archived
13 Feb 2004 00:00
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Sadiq, Kerrie : Jurisdiction to tax and the case for threshold reform archived
13 Feb 2004 00:00
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Sangkuhl, Elfriede : Lets NAB the Tobin Tax archived
13 Feb 2004 00:00
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Smith, A. M. C . : Resident/non-resident dichotomy in New Zealand’s tax regime ... archived
13 Feb 2004 00:00
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Smith, David M. : Stock-in-trade valuation for UK taxation purposes 1925 to 1971 ... archived
13 Feb 2004 00:00
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Symes, Christopher F. . : Reminiscing the Taxation priorities in Insolvency archived
13 Feb 2004 00:00
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Taylor, John C. : Alternatives treaments for foreign source income in Australia's ... archived
13 Feb 2004 00:00
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Taylor. John C. : Alternatives treaments for foreign source income (2nd version) archived
13 Feb 2004 00:00
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Tran-Nam, Binh : The GST recurrent compliance costs/benefits of small business ... archived
18 Mar 2004 00:00
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2003 Conference Papers
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Woellner, Robn : Successfully measuring the psychological compliance costs ... archived
13 Feb 2004 00:00
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The tax and accounting interface archived
05 Mar 2003 00:00
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The interface between tax law and accounting concepts and practice ... archived
05 Mar 2003 00:00
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Tax curriculum in New Zealand approved tertiary educational institutions archived
05 Mar 2003 00:00
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Foreign currency translation : the beginning of a new ERA archived
05 Mar 2003 00:00
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Shifting professional standards within law and accounting archived
05 Mar 2003 00:00
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The joys and woes of electronic legal and tax research archived
05 Mar 2003 00:00
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Foreign currency gains and losses : Australian income tax issues current state of play archived
05 Mar 2003 00:00
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Now exactly, where are we at with Part IVA? archived
05 Mar 2003 00:00
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A conflict of duty : the Federal and State approaches to the tax treatment of goodwill ... archived
05 Mar 2003 00:00
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Australasian Jam Co Pty Ltd v Federal Commission of Taxation - a fiftieth ... archived
05 Mar 2003 00:00
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New Zealand's thin capitalisation rules and the arm's length principle archived
05 Mar 2003 00:00
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Taxing financial instruments : convergence of law and accounting? archived
05 Mar 2003 00:00
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Why 'small' is beautiful for small business : aligning income tax laws with accounting ... archived
05 Mar 2003 00:00
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The fundamental failing of the traditional transfer pricing regime ... archived
05 Mar 2003 00:00
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Using financial accounts as one method of calculating tax on foreign portfolio ... archived
05 Mar 2003 00:00
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A suggested approach for dealing with trust losses and family trust elections archived
05 Mar 2003 00:00
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The payment of tax on financial accounting income : is it feasible? archived
05 Mar 2003 00:00
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Agribusiness investment schemes : integrating taxation, accounting and regulatory ... archived
05 Mar 2003 00:00
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Time, value and the attribution of GST : the effect of time on value when vouchers ... archived
05 Mar 2003 00:00
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Start-up tax compliance costs of the GST : impirical evidence from Western ... archived
05 Mar 2003 00:00
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Tackling the problems of land degradation through the use of fiscal instruments ... archived
05 Mar 2003 00:00
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The debt/equity distinction - impossible of proof and full of doubt archived
05 Mar 2003 00:00
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Trans-Tasman triangular tax relief : a New Zealand perspective ... archived
05 Mar 2003 00:00
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ATTA panel discussion briefing document : Tax and accounting interface archived
05 Mar 2003 00:00
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Circulating capital : a judicial label archived
05 Mar 2003 00:00
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The taxation and accounting interface in New Zealand archived
05 Mar 2003 00:00
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2002 Conference Papers
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Australian income tax policy and income tax law development - past, present and future archived
12 Apr 2002 00:00
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Tax expenditures and the implementation of environmental policy archived
12 Apr 2002 00:00
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Taxation scholarship in Australia and New Zealand : a preliminary view archived
12 Apr 2002 00:00
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[Secrecy / Mark Keating] archived
12 Apr 2002 00:00
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Risk management strategies under the ruling system archived
12 Apr 2002 00:00
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Fictions of income tax archived
12 Apr 2002 00:00
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Chartered accountants' role in NZ tax policy and implementation archived
12 Apr 2002 00:00
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Consolidated groups : an update archived
12 Apr 2002 00:00
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Taxation implications of foreign currency derivatives archived
12 Apr 2002 00:00
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Modern developments in share trading and property development ... archived
12 Apr 2002 00:00
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Debt defeasance : an accounting/taxation interface archived
12 Apr 2002 00:00
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Taxing capital gains : one step forwards or two steps back? archived
12 Apr 2002 00:00
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Contemporary tax practice archived
12 Apr 2002 00:00
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Part IVA - no longer a toothless tiger? archived
12 Apr 2002 00:00
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2001 Conference Papers
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Compiling an electronic tax casebook - as easy as ABC? archived
07 May 2002 00:00
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What is instalment income? archived
07 May 2002 00:00
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Small tax claims resolution under the proposed ART - where are we heading? archived
07 May 2002 00:00
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RBT 'Option 2' - problems in concept and in practice archived
07 May 2002 00:00
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To what extent has the Commissioner of Taxation powers pursuant to s 264 ... archived
07 May 2002 00:00
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Impact of the New Business Tax System (Alienation of Personal Services Income) ... archived
07 May 2002 00:00
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Federation revisited : what now for state taxes? [Draft] archived
07 May 2002 00:00
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Australia's source rules under review : change for change sake or needed reform? archived
07 May 2002 00:00
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The vexed problem of the deductibility of interest expenditure archived
07 May 2002 00:00
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The impact of property law and contractual principles in taxation law archived
07 May 2002 00:00
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An analysis of the operation of the personal service income measures archived
07 May 2002 00:00
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Honesty is the best policy - but not for me : research into motivations for taxpayer ... archived
07 May 2002 00:00
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Realisations versus accruals - capital gains taxation in Australia archived
07 May 2002 00:00
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Key tax cases 2000 archived
07 May 2002 00:00
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The future of the mutuality principle after the tax reform program archived
07 May 2002 00:00
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Tax education for the 21st century : time to go on-line? archived
07 May 2002 00:00
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GST : the concept of an "enterprise" and the badges of trade archived
07 May 2002 00:00
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International Income Taxation and Multilateral Tax Agreements Workshop archived
07 May 2002 00:00
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Taxation of distributions of beneficiary income from trusts to minors archived
07 May 2002 00:00
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A year in the life of the tax compliance costs of some small New Zealand businesses archived
07 May 2002 00:00
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Unitary taxation - the case for global formulary apportionment archived
07 May 2002 00:00
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A bloomsday walk through financial supplies and RITC's archived
07 May 2002 00:00
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Abnormal transactions and trading stock and other trading stock issues archived
07 May 2002 00:00
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Superannuation - what tax teachers could teach archived
07 May 2002 00:00
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The mechanics of taxing entity distributions : a comparative perspective archived
07 May 2002 00:00
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Tax effects of alternative forms of corporate distribution under the profits first ... archived
07 May 2002 00:00
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[Corrections to] Tax effects of alternative forms of corporate distribution ... archived
07 May 2002 00:00
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Some observations on the arm's length principle in Division 13 Income Tax ... archived
07 May 2002 00:00
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Measuring the psychological costs of compliance after TLIP ... archived
07 May 2002 00:00
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Constructing a taxation rulings system - some international insights archived
07 May 2002 00:00
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In need of reform? A Trans-Tasman perspective on the definition of "residence" archived
07 May 2002 00:00
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2000 Conference Papers
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Taxation, ethics and students - findings from a pilot study archived
11 Feb 2003 00:00
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The impact of "simplified" drafting on tax compliance costs results of a pilot study archived
11 Feb 2003 00:00
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The changing nature of social welfare in Australia : from social entitlement to ... archived
11 Feb 2003 00:00
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Part IVA the next frontier archived
11 Feb 2003 00:00
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The GST general anti-avoidance provisions - part IVA with a GST twist? archived
11 Feb 2003 00:00
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The Government/Democrats' package of changes in indirect taxes archived
11 Feb 2003 00:00
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The practical difficulties in GST implementation archived
11 Feb 2003 00:00
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Simplicity and complexity in Australian income tax archived
11 Feb 2003 00:00
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Procedural justice in the recovery of overdue tax from taxpayers : a survey ... archived
11 Feb 2003 00:00
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Entity taxation and trusts arising by operation of law archived
11 Feb 2003 00:00
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Flagging for the courts the problems of GST archived
11 Feb 2003 00:00
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Globalisation and the twilight of fiscal sovereignty : is it the end of the nation state? archived
11 Feb 2003 00:00
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Tax reform and the environment archived
11 Feb 2003 00:00
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Bringing and end to aggressive tax planning arrangements archived
11 Feb 2003 00:00
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Use and abuse of tax compliance costs in evaluating tax reform archived
11 Feb 2003 00:00
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Option 2: the new platform archived
11 Feb 2003 00:00
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Beyond the taxation looseleaf services : advanced tax research techniques archived
15 Feb 2002 00:00
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Globalisation and the twilight of fiscal sovereignty : is it the end of the nation state? archived
15 Feb 2002 00:00
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Part IVA : the next frontier archived
15 Feb 2002 00:00
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Simulating professional experience through a case study : assessing the delivery ... archived
15 Feb 2002 00:00
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1999 Conference Papers
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Minutes of Australasian Tax Teachers Association AGM 1998 archived
21 Jan 2004 00:00
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Program on 5 Feb. 1999 archived
21 Jan 2004 00:00
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Program on 6 Feb. 1999 archived
21 Jan 2004 00:00
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An Australian and New Zealand tax research guide - who will show me the way? archived
21 Jan 2004 00:00
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The impact of TLIP on tax compliance costs archived
21 Jan 2004 00:00
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The readibility of Australia's taxation laws and supplementary materials ... archived
21 Jan 2004 00:00
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Tax law simplication : history, progress and future developments archived
21 Jan 2004 00:00
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Creation of a cyber-entity archived
21 Jan 2004 00:00
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A comparative study of the impact of tax on savings for retirement archived
21 Jan 2004 00:00
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The interpretation provisions in the New Zealand Income Tax Act 1994 archived
21 Jan 2004 00:00
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Income tax dispute resolution : Can we learn from other jurisdictions? archived
21 Jan 2004 00:00
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The judiciary and its role in the tax reform process archived
21 Jan 2004 00:00
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Tax simplification and the operating costs of the Australian federal tax system archived
21 Jan 2004 00:00
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Changing attitudes of small business owners to the ATO in a tax reform environment archived
21 Jan 2004 00:00
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Towards a practical cash-flow tax archived
21 Jan 2004 00:00
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The impact of tax knowledge on perception of fariness towards taxation ... archived
21 Jan 2004 00:00
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'Different things to different people' that's what goodwill means ... archived
21 Jan 2004 00:00
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The forgotten tax reforms : tax reform other than the GST and trusts archived
21 Jan 2004 00:00
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Income taxation lacking in goodwill - a partial tax expenditures analysis ... archived
21 Jan 2004 00:00
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GST in New Zealand - some anecdotal issues archived
21 Jan 2004 00:00
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Interest - a capital idea archived
21 Jan 2004 00:00
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The tax treatment of warrants archived
21 Jan 2004 00:00
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Impact of new trust loss measures on private trusts - buyers aware! archived
21 Jan 2004 00:00
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"Judicial activism and client legal privilege : attempts to extend the Evidence Act ... archived
21 Jan 2004 00:00
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Simplification meets integration archived
21 Jan 2004 00:00
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Leading decisions of 1998 archived
21 Jan 2004 00:00
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GST in New Zealand. Has it delivered what the politicians promised? archived
21 Jan 2004 00:00
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How green is Australian taxation law? archived
21 Jan 2004 00:00
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Conference report archived
21 Jan 2004 00:00
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1996 Conference Papers
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Innovative assessment for tax planning archived
05 Mar 2003 00:00
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The taxation and accounting interface in New Zealand archived
04 Mar 2003 00:00
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Resolving inequities in Australia's dividend imputation system archived
04 Mar 2003 00:00
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Tax avoidance and the financial structures of non-resident controlled companies ... archived
04 Mar 2003 00:00
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The use of a computer program in teaching tax archived
04 Mar 2003 00:00
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Group assignment : what went wrong? archived
04 Mar 2003 00:00
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What motivates a taxation law student? (How do I get them to love tax?) archived
04 Mar 2003 00:00
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Withholding tax in Australia and other musings archived
04 Mar 2003 00:00
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The deductability of interest archived
04 Mar 2003 00:00
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Using a computer module together with a problem based learning approach ... archived
04 Mar 2003 00:00
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Teaching legal skills to commerce students : or turning a commerce student ... archived
04 Mar 2003 00:00
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International transfer pricing : determining an 'arm's length price' archived
04 Mar 2003 00:00
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Osborne v FCT : the lost opportunity? archived
04 Mar 2003 00:00
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Economic income and the search for a fair and simple income tax archived
04 Mar 2003 00:00
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A critical analysis of ED 5 : the proposed simplification of trading stock provisions archived
04 Mar 2003 00:00
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The great New Zealand revenue transfer : will the bad guys please stand up? archived
04 Mar 2003 00:00
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ATAX : critical mass teaching techniques archived
04 Mar 2003 00:00
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A comparison of the performance of taxation law students studying by different ... archived
04 Mar 2003 00:00
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Mooting in an undergraduate tax program archived
04 Mar 2003 00:00
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