By Associate Professor Dale Boccabella

Conference Papers

Boccabella D, 2016, 'Rights and obligations regarding debts and liabilities of the four key operating entities', in Enduring Issues in, and Reflections on, Corporate Law and Policy over the Past 25 Years, Sydney, New South Wales, presented at Corporate Law Teachers Association Conference, Sydney, New South Wales, 31 January 2016 - 02 February 2016

Bain KE; Boccabella D, 2016, 'GST: Low value imported goods to be taxed: Analysis of design options and enforcement issues', Sydney, Australia, presented at 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20 January 2016 - 22 January 2016

Boccabella D, 2015, 'Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?', Adelaide, South Australia, presented at 2015 Australasian Tax Teachers Conference, Adelaide, South Australia, 21 January 2015 - 23 January 2015

Boccabella D, 2014, 'Treatment of discretionary trusts under key Australian general law (non-tax law) regimes differs from the treatment under the income tax', Nottingham, England, presented at Seminar series of Nottingham Law School, Nottingham Trent University, Nottingham, England, 25 June 2014 - 25 June 2014

Boccabella D; Bain KE, 2014, 'GST on imports: does the cost outweigh the revenue?', Brisbane, Australia, presented at Australasian Tax Teachers Association Conference, Brisbane, Australia, 20 January 2014 - 22 January 2014

Boccabella D; Freudenberg B, 2014, 'Changing use of business forms: Have university business law teachers failed to reflect this in their teaching?', Brisbane, Queensland, presented at 2014 Australsian Tax Teachers Association Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014

Boccabella D; Eliezer S, 2014, 'Why does Australia's trading stock regime provide deductions and assessable income inclusions for unrealised losses and unrealised gains under a realisation-based income tax?', Brisbane, Queensland, presented at 2014 Australasian Tax Teachers Conference, Brisbane, Queensland, 20 January 2014 - 22 January 2014

Boccabella D; Bain K, 2013, 'GST and Low Value Imported Goods: Current Position, Options and Constraints', The University of Sydney, presented at Research Seminar, The University of Sydney, 21 May 2013 - 21 May 2013

Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', Faculty of Law, University of Sydney, Faculty of Law, University of Sydney, 24 October 2012

Boccabella D, 2012, 'An Ordered Approach to the Tax Rules for Problem Solving in a First Australian Income Taxation Law Course can improve Student Performance', Sydney, New South Wales, presented at 2012 Australasian Tax Teachers Conference, Sydney, New South Wales, 20 January 2012 - 22 January 2012

Boccabella D, 2012, 'Is the Tax Treatment of Discretionary Trusts Really Objectionable? A First Instalment', School of Taxation and Business Law, The University of New South Wales, School of Taxation and Business Law, The University of New South Wales

Boccabella D, 2011, 'Does avoiding making a Capital Gain amount to a Tax Benefit under the GAAR?', Melbourne, presented at 2011 Australasian Tax Teachers' Association Conference, Melbourne

Boccabella D, 2010, 'Extinguishment of Tax Attributes on Death under Australia's Income Tax Appears Anomalous', UNSW, Sydney, pp. 1 - 16, presented at Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, 21 January 2010 - 22 January 2010

Boccabella D, 2010, 'Key Structural Choices of Regimes Permitting Use of Income Tax Losses Housed in Companies: Analysis of the Australian and New Zealand Loss Recoupment Rules', Victoria University of Wellington, New Zealand, presented at School of Accounting and Commercial Law Seminar Series, Victoria University of Wellington, Victoria University of Wellington, New Zealand

Boccabella D, 2010, 'Managing Losses: Update on Recent Developments and Traps for the Unwary', Sydney, presented at Tax Institute of Australia's 2010 Annual Tax Forum, Sydney

Boccabella D, 2009, 'Capacity of the Switzerland-Australia Pre-CGT Treaty to Provide relief from Australian CGT: The Virgin Holdings SA case', Christchurch, New Zealand, pp. 1 - 23, presented at Australasian Tax Teachers Association Conference 2009, Christchurch, New Zealand

Boccabella D, 2008, '$250 Deduction Denial for Expenses of Self-Education: Retention of Section 82A is a Mystery', Hobart, Tasmania, pp. 1 - 31, presented at Australasian Tax Teachers Association Conference 2008, Hobart, Tasmania

Boccabella D, 2005, 'Australia's Experience with the Value Added Type of Goods and Services Tax with Primary Focus on GST Design Issues and Problematic Issues', Kuala Lumpur, Malaysia, pp. 1 - 35, presented at Goods and Services Tax for Malaysia, Kuala Lumpur, Malaysia

Boccabella D, 2002, 'Presumptive Taxes in Australia: Concept, Current Usage and Policy Considerations for Further Use', Sydney, presented at Seminar Series of the School of Business Law and Taxation, Sydney

Boccabella D, 1999, 'Difference between Trust Law Income and Taxable Income: Proportionate View Superior?', Canberra, presented at 11th Australasian Tax Teachers Annual Conference, Canberra

Boccabella D, 1999, 'The Goods and Services Tax: What Must Business Know and Do?', Parramatta, presented at Greater Western Sydney Regional Chamber of Commerce and Industry Inc and UWS Nepean forum on the GST, Parramatta

Boccabella D; Coleman C; Pynor , 1998, 'Should Legal Professional Privilege be Extended to all Tax Advisors', Auckland, presented at 10th Australasian Tax Teachers Conference, Auckland

Boccabella D, 1997, 'Excess Imputation Credits: Why are they non-refundable?', Sydney, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Sydney

Boccabella D, 1996, 'Continuity of Business Tests under the Income Tax Assessment Act: Policy and Technical Issues,', Brisbane, presented at 8th Annual Australasian Tax Teachers Conference, Brisbane

Boccabella D, 1996, 'Recent Developments in Capital Gains Tax', University of Western Australial Sydney, presented at Seminar conducted by UWS Nepean, University of Western Australial Sydney

Boccabella D, 1995, 'Recent Developments in Accessing Prior Year Losses of Companies', Sydney, New South Wales, presented at Tax Institute Continuing Professional Development Program, Sydney, New South Wales, 15 November 1995 - 15 November 1995

Boccabella D, 1995, 'Deductibility of Employers' Fringe Benefits Tax Liability', Sydney, New South Wales, presented at Tax Institute Continuing Professional Education Program, Sydney, New South Wales, 15 May 1995 - 15 May 1995

Boccabella D, 1995, 'The Taxation of Reimbursed Deductions: Is there Coherence?', Perth, presented at 7th Annual Australasian Tax Teachers Conference, Perth

Boccabella D, 1994, 'Capital Gains Tax and Damages: The Treatment can Cohere with the CGT Framework', Sydney, presented at 6th Annual Australasian Tax Teachers Conference, Sydney

Boccabella D, 1993, 'The Nature and Rationale of Legal Professional Privilege', presented at Department of Accounting, University of Sydney, Seminar Series,

Boccabella D, 1992, 'Legal Professional Privilege: The Case for Tax Accountants’ Clients', Brisbane, presented at Revenue Law Interest Group of the Australasian Law Teachers Association Annual Conference, Brisbane

Conference Presentations

Boccabella D, 1998, 'Overview of Government’s and Opposition’s Tax Reform Proposals in Lead up to 1998 Federal Election', presented at UWS Nepean Election Tax Forum, Sydney

Working Papers

Boccabella D, 2008, Properly Referable Concept: Policy Basis, Jurisprudential Basis and Interaction with Incurred Concept and Deduction Deferral Regime, Sydney, http://dx.doi.org

Other

Boccabella D, 2020, Testamentary trusts are one of the last truly outrageous means of avoiding tax, BusinessThink, Sydney, https://www.businessthink.unsw.edu.au/articles/testamentary-trusts-avoiding-tax

Boccabella D, 2020, Be careful what you claim for when working from home. There are capital gains tax risks, The Conversation, Melbourne, https://theconversation.com/be-careful-what-you-claim-for-when-working-from-home-there-are-capital-gains-tax-risks-141364

Boccabella D; Kaine S, 2017, How gig economy workers will be left short on super, The Conversation, Melbourne, https://theconversation.com/how-gig-economy-workers-will-be-left-short-of-super-85814#:~:text=The%20gig%20economy%20creates%20cohorts,miss%20out%20on%20superannuation%20payments.

Boccabella D, 2017, The current tax rules for family trusts are a joke. Finally Shorten tackles this abuse, theguardian, Sydney, https://www.theguardian.com/info/2013/may/26/contact-guardian-australia

Boccabella D, 2017, Family trusts often cause more harm than good, The Conversation, Melbourne, https://theconversation.com/family-trusts-often-cause-more-harm-than-good-81551

Boccabella D, 2016, Backpacker tax: if it were not broke, why try to fix it?, The Conversation

Boccabella D, 2015, Using family trusts to minimise tax is on the nose: so why are policy makers silent?, The Conversation

Bain KE; Boccabella D, 2015, Broader base, not a higher tax rate the answer for GST reform, The Conversation, Melbourne, https://theconversation.com/broader-base-not-a-higher-rate-the-answer-for-gst-reform-39787

Bain KE; boccabella D; Gordon B, 2015, Why the Commonwealth can change the GST without the states, The Conversation, Melbourne, https://theconversation.com/why-the-commonwealth-can-change-the-gst-without-the-states-36298

Boccabella D, 2014, Negative gearing: what needs to change

Boccabella D, 2014, Why its time to quarantine negative gearing, The Conversation

Boccabella D, 2014, To cut fairly, Commission of Audit should look at tax expenditures, The Conversation

Boccabella D, 2014, GST exemption cut essential

Boccabella D, 2014, Lowering the GST import threshold will require careful political management, The Conversation

Boccabella D, 2013, The truth about FBT on cars: meaningful tax reform is hard, The Conversation

Boccabella D, 2013, Meaningful tax reform? Only if everything is on the table, The Conversation

Boccabella D, 2013, Self education expenses cap misses target

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