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Recent Papers

Papers and publications

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

Hearsay - BAQ's magazine

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.

Obituary - Ian Gzell

Unresolved Issues – section 100A

17 Feb 2023

Discussion Notes presented at Tax Discussion Hosted by Cartland Law in Adelaide

Discussion Notes

Reviewing exercise of a trustee’s discretion – South Australia

10 Aug 2022

STEP SA - Reviewing exercise of a trustee's discretion

Conference Paper

Jurisdictional boundaries and immunities – Come and get me

28 Jul 2022

The Tax Institute's State Taxes Convention, Canberra

Conference Paper

Worrells Brisbane CBD Conference

9 Jun 2022

Trust taxation & estate planning issues

Speaking notes

LCA/FCA Tax Workshop – some references – presentation 22020527

27 May 2022

Some case and article references

Some notes 20220527

Discretionary Trusts – Reviewing Exercise of Discretion

09 Mar 2022

Paper presented for Legalwise in Brisbane

Conference Paper Slides for presentation

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

Unpublished Speaking Notes TTI Conference Paper

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

"The Tax Specialist"

Common issues and pitfalls in tax loss preservation and loss carry back paper

18 Oct 2021

The Tax Institute's National "Tax Forum" 2021

Conference paper

Loans and UPEs – A Commentary

16 Sep 2021

The Tax Institute's "Death & Taxes" 2021 - Commentary on Paper by Justin Byrne

Commentary

Discretionary trusts – challenging the trustee’s discretion

17 Jun 2021

The Tax Institute's WA Tax Forum 2021; published The Tax Specialist Aug 2021

The Tax Specialist

Setting up an engagement to advise a trustee

17 Feb 2021

Hemmant's List Estate Law presentation

Powerpoint

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]

Paper Weekly Tax Bulletin

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

Paper (Updated references, Feb 2023) Link to WestLaw Au - subscription needed

Exchange of Information Between Revenue Authorities

29 Sep 2020

Presented with: Ms Rebecca Rose, Barrister, Bankside Chambers, Auckland, New Zealand. ATO - Internal event

Slide-pack - co-written with Ms Rose

Tax Treaties – How to Read Them

9 Jun 2020

ATO - Internal event

Worked Example Scenario Slide-Pack Published Paper

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.

Paper Powerpoint AIAL Forum

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.

Paper

“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

Note

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]

Paper

Book Review – “A Life of Crime”, by Harry Ognall

Occasional book review published by Hearsay, BAQ's Journal

Paper

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]

Paper

Fraud and Evasion

March 2019

34th National Convention, The Tax Institute, Hobart. Settled version of paper published in The Tax Specialist

Paper Powerpoint The Tax Specialist

Some Problems I’ve had with Excepted Trust Income

March 2019

The Tax Institute - South Australian Roundtable

Paper

Tax Ethics Scenarios

11 Dec 2018

Some topical scenarios, in the tax context, but of broad application. Presented to Bar Association of Queensland

Scenarios

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.

Paper Powerpoint

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

Paper Powerpoint

Liquidator of a Corporate Trustee – An Australia Perspective

21-22 June 2018

Society of Trust and Estate Practitioners (STEP), NZ Conference - Auckland

Paper Powerpoint

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

Paper

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]

Paper

Proceeding in Certainty – Tax Rulings

2017

Australian Institute of Administrative Law (AIAL) 2017 National Conference, Canberra

Presentation Paper

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]

Paper

Debt Collection – Commissioner’s New Toys

2015

TEN, 2015 GST Symposium

Presentation Paper

“Guides” in tax law – What use are they?

20 Mar 2015

Weekly Tax Bulletin

Note in Weekly Tax Bulletin

Partnerships of Discretionary Trusts

c. Jul 2014

TEN 2nd Annual Trusts and Companies Symposium

Presentation Paper

Professional Practice Structures

2014

The Tax Institute 2014 Private Business Tax Retreat

Presentation Paper

Part IVA – How’s your Postulate

2014

The Tax Institute, 2014 National Convention

Presentation Paper

Payroll Tax De-grouping

01 Feb 2012

The Tax Specialist

"The Tax Specialist"

What to do when the ATO asks for information

(2011) 45(11) TIA 647-656

Taxation in Australia

The Commissioner as a litigant – the Pacific Exchange case

16 Oct 2009

Weekly Tax Bulletin

WTB Article

GST in Personal Injuries & Damages

Oct 2001

'Plaintiff'

Journal Paper

WIP and the McGowan case: Beyond stamp duty?

31 Aug 2001

Weekly Tax Bulletin

Note in Weekly Tax Bulletin

Shaw (No.2) – A problem for Draft GSTR 2000/D23

19 Feb 2001

Weekly Tax Bulletin

Article in Weekly Tax Bulletin

Still aggrieved – NT stamp duty objections and appeals

30 Oct 2000

Weekly Tax Bulletin

Article in Weekly Tax Bulletin

Who is a “person who is aggrieved” by an assessment?

18 Sep 2000

Weekly Tax Bulletin Article

WTB Article

Good causes and tax reform

Aug 2000

Taxation in Australia

Journal article

Interchase – The meaning of “supply” in GST

24 Jul 2000

Weekly Tax Bulletin

WTB note

Intermediaries and GST – Who are “you”?

Feb 2000

The Tax Specialist

Journal article

Qld land-rich company reconstructions

07 Sep 1998

Weekly Tax Bulletin

Article in Weekly Tax Bulletin

Caught in a Bind

1998

The private ruling system explained as at 1998 published in "Taxation in Australia"

Paper

Competition Policy Reform Act 1995 – Applying Competition Law to the States

Feb 1996

Qld Law Society Journal article

Journal article

State & Territory Revenue Audits – Access to Tax File Numbers

Mar 1995

Note in Butterworths Stamp Duties Bulletin

Note

Professional Negligence: Contribution and Contributory Negligence

1989

Published in "University of Queensland Law Journal" volume 15

Paper

Honours Thesis – BCom (Hons) UQ

1988

Unpublished but available via link to UQ library

Link

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

Case Note

David accepts instructions from lawyers. David also accepts opinion briefs from accountants who are members of the major professional associations.

CONTACT DAVID


+61 7 3236 5477 | +61 414 452 073

dmarks@qldbar.asn.au

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