Papers and publications
Tax Law, Public Trust and Confidence in the Australian Tax System
28 Jul 2023
Paper for AIAL National 2023 - authors Matthew Paterson & David W Marks KC
Big Things in the Sea – Jointly written with Rachel O’Donnell
17 Jul 2023
Paper for The Tax Institute's "State Taxes Conference", Darwin, 17 Jul 2023
Don’t believe all you read in an EM
7 July 2023
An edited version appeared in 2023 WTB 28 [463], 7 July 2023
Swift rebuff to Touts
01 Apr 2023
An edited version of this was published in "Australian Law Journal", April 2023, vol 97(4) p 239
Why (and How) to Join the National and State Libraries
15 Mar 2023
Frankly, some people don't know why and how to join - so I wrote a piece on LinkedIn, which was picked up for the BAQ magazine, Hearsay
Obituary – The Hon Ian Gzell AM QC
12 Mar 2023
An edited version of this was published in "Taxation in Australia", March 2023, vol 57(8) p 479. I have included full notes, so people can read the sources if desired.
Unresolved Issues – section 100A
17 Feb 2023
Discussion Notes presented at Tax Discussion Hosted by Cartland Law in Adelaide
Reviewing exercise of a trustee’s discretion – South Australia
10 Aug 2022
STEP SA - Reviewing exercise of a trustee's discretion
Jurisdictional boundaries and immunities – Come and get me
28 Jul 2022
The Tax Institute's State Taxes Convention, Canberra
Worrells Brisbane CBD Conference
9 Jun 2022
Trust taxation & estate planning issues
LCA/FCA Tax Workshop – some references – presentation 22020527
27 May 2022
Some case and article references
Discretionary Trusts – Reviewing Exercise of Discretion
09 Mar 2022
Paper presented for Legalwise in Brisbane
Gift & Loan Back transactions; and ATO’s new debt-collecting techniques
26 Feb 2022
Gift & Loan Back transactions; and ATO's new debt-collecting techniques
Algorithms, discretions and decisions in the “robo” age
11 Feb 2022
The Tax Institute's 21st Annual States' Taxation Conference 2021; published in The Tax Specialist vol 25(3), 2022
Common issues and pitfalls in tax loss preservation and loss carry back paper
18 Oct 2021
The Tax Institute's National "Tax Forum" 2021
Loans and UPEs – A Commentary
16 Sep 2021
The Tax Institute's "Death & Taxes" 2021 - Commentary on Paper by Justin Byrne
Discretionary trusts – challenging the trustee’s discretion
17 Jun 2021
The Tax Institute's WA Tax Forum 2021; published The Tax Specialist Aug 2021
Setting up an engagement to advise a trustee
17 Feb 2021
Hemmant's List Estate Law presentation
Common professional advisor trips payroll tax exclusion order
2021
Published in Weekly Tax Bulletin. Edited version of this case note appeared in 2021 WTB 6 [97]
Novel Remedies for Dissipation, Absent Notional Estate
2021
Published in Australian Law Journal. Edited version of this case note appeared in (2021) 95 ALJ 21-24
Exchange of Information Between Revenue Authorities
29 Sep 2020
Presented with: Ms Rebecca Rose, Barrister, Bankside Chambers, Auckland, New Zealand. ATO - Internal event
Tax Treaties – How to Read Them
9 Jun 2020
ATO - Internal event
Snell: Controlling the process of the Administrative Appeals Tribunal
12 May 2020
Edited version of this paper was published in (2020) 98 AIAL Forum 85. The paper was presented with Mr Travis O'Brien on 12 May 2020 as part of the AIAL's Webinar Series. Powerpoints relate to that event.
Litigation Workshop notes – “Panels, a Preamble and a Concierge”
15-16 Nov 2019
The conference is held under a modified Chatham House Rule. Under our version, papers may be published by speakers after the event. Brief preparatory notes as Workshop Leader, LCA Tax Workshop.
“Section 59-30 – Amounts you must repay”
4 Oct 2019
This article was first published by Thomson Reuters (Professional) Australia Limited in the Weekly Tax Bulletin 2019 WTB 42 [1316]. Brief note about an overlooked provision deeming amounts to be NANE
Chatfield – End of the Road in DTA Dispute
2019
A modified version of this paper was first published by Thomson Reuters (Professional) Australia Limited in the Weekly Tax Bulletin 2019 WTB 37 [1197]
Book Review – “A Life of Crime”, by Harry Ognall
Occasional book review published by Hearsay, BAQ's Journal
Exchange of Information – CIR Loses Chatfield Appeal
18 April 2019
A modified version of this paper was first published in Thomson Reuters (Professional) Australia Limited Weekly Tax Bulletin 2019 WTB 17 [578]
Fraud and Evasion
March 2019
34th National Convention, The Tax Institute, Hobart. Settled version of paper published in The Tax Specialist
Some Problems I’ve had with Excepted Trust Income
March 2019
The Tax Institute - South Australian Roundtable
Tax Ethics Scenarios
11 Dec 2018
Some topical scenarios, in the tax context, but of broad application. Presented to Bar Association of Queensland
Tax Treaties – How to read them
11-12 October 2018
A fun Paper with worked example based on an old treaty in a hard language. The Tax Institute, Victorian 6th Annual Tax Forum Melbourne. Corrected & reduced version submitted for publication.
Revenue Authority’s general power of administration – “Not my money to give away”
26-27 July 2018
The Tax Institute, 'States' Taxation Conference 2018' - Melbourne
Liquidator of a Corporate Trustee – An Australia Perspective
21-22 June 2018
Society of Trust and Estate Practitioners (STEP), NZ Conference - Auckland
What to leave out of trust deeds- a provocative paper which is a work in progress
07 March 2018
First presented for The Tax Institute in Adelaide
Exchange of tax information under DTAs: NZ case has wide import
19 Jan 2018
This article was first published by Thomson Reuters (Professional) Australia Limited in the “Weekly Tax Bulletin” 2018 WTB 3 [68]
Proceeding in Certainty – Tax Rulings
2017
Australian Institute of Administrative Law (AIAL) 2017 National Conference, Canberra
Exchange of tax information: a growth area, but litigation is increasing
28 Feb 2017
This article was first published by Thomson Reuters (Professional) Australia Limited in the “Weekly Tax Bulletin” 2017 WTB 10 [299]
Debt Collection – Commissioner’s New Toys
2015
TEN, 2015 GST Symposium
“Guides” in tax law – What use are they?
20 Mar 2015
Weekly Tax Bulletin
Partnerships of Discretionary Trusts
c. Jul 2014
TEN 2nd Annual Trusts and Companies Symposium
Professional Practice Structures
2014
The Tax Institute 2014 Private Business Tax Retreat
Part IVA – How’s your Postulate
2014
The Tax Institute, 2014 National Convention
Payroll Tax De-grouping
01 Feb 2012
The Tax Specialist
What to do when the ATO asks for information
(2011) 45(11) TIA 647-656
The Commissioner as a litigant – the Pacific Exchange case
16 Oct 2009
Weekly Tax Bulletin
GST in Personal Injuries & Damages
Oct 2001
'Plaintiff'
WIP and the McGowan case: Beyond stamp duty?
31 Aug 2001
Weekly Tax Bulletin
Shaw (No.2) – A problem for Draft GSTR 2000/D23
19 Feb 2001
Weekly Tax Bulletin
Still aggrieved – NT stamp duty objections and appeals
30 Oct 2000
Weekly Tax Bulletin
Who is a “person who is aggrieved” by an assessment?
18 Sep 2000
Weekly Tax Bulletin Article
Good causes and tax reform
Aug 2000
Taxation in Australia
Interchase – The meaning of “supply” in GST
24 Jul 2000
Weekly Tax Bulletin
Intermediaries and GST – Who are “you”?
Feb 2000
The Tax Specialist
Qld land-rich company reconstructions
07 Sep 1998
Weekly Tax Bulletin
Caught in a Bind
1998
The private ruling system explained as at 1998 published in "Taxation in Australia"
Competition Policy Reform Act 1995 – Applying Competition Law to the States
Feb 1996
Qld Law Society Journal article
State & Territory Revenue Audits – Access to Tax File Numbers
Mar 1995
Note in Butterworths Stamp Duties Bulletin
Professional Negligence: Contribution and Contributory Negligence
1989
Published in "University of Queensland Law Journal" volume 15
Honours Thesis – BCom (Hons) UQ
1988
Unpublished but available via link to UQ library
Kingston v Keprose
1988
First publication: Prof Finn in Brisbane encouraged me, edited it, and showed me how. The late Prof Baxt retrieved it from a Melbourne in-tray, and published it. Two great figures. 6 C&SLJ 295