By Professor Michael Walpole

Journal articles

McManus J; Walpole M, 2002, 'The difference between ordinary and GST rulings', Tax Week, Issue, pp. 313 - 317

Walpole M, 2001, 'Trusts are dead - long live trusts!', Australian Capital Gains Tax Planner, 11, pp. 1 - 7

Evans CC; Walpole M, 2000, 'Keeping the GST out of the CGT', Australian Capital Gains Tax Planner, 5, pp. 1 - 7

Tran-Nam B; Evans CC; Ritchie KA; Walpole M, 2000, 'Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia', National Tax Journal, 53, pp. 229 - 252

Walpole M, 2000, 'The fate of goodwill after Ralph', Journal of Australian Taxation, 3, pp. 344 - 358

Walpole M, 1999, 'A review of `The New Wealth of Nations - Taxing Cyberspace` by Arthur J. Cordell, T. Ran Ide, Luc Soete and Karin Kamp', International Journal of Law and Information Technology, 7, pp. 100 - 101

Walpole M, 1999, 'Letter to the editor on GST Compliance costs', Australian Financial Review, March 1999

Walpole M; Evans CC; Ritchie KA; Tran-Nam B, 1999, 'Taxation Compliance Costs: Some Lessons From Down-Under', British Tax Review Journal, 1999, pp. 244 - 271

Walpole M, 1999, 'When is Goodwill Not Goodwill?', Journal of Australian Taxation, 2, pp. 48 - 61

Smith AJ; Walpole M, 1998, 'An Australasian experience of the use of selected technologies in the delivery of a legal education program: some lessons for faculties and educational program planners', Journal of Information, Law and Technology, 1998

Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part I', Retirement and Estate Planning, 1, pp. 89 - 98

Walpole M, 1998, 'Dealing with goodwill - small business roll-overs and exemptions: part II', Retirement and Estate Planning, 1, pp. 101 - 110

Walpole M, 1998, 'Murry`s case - another turn in the goodwill carousel', Tax Week: CCH Federal and State Tax News, 1998, pp. 501 - 507

Walpole M, 1998, 'Some observations on the taxation of monopoly goodwill', Australian Tax Review, 27, pp. 122 - 127

Walpole M, 1997, 'The Goodwill story is not all good news', Australian Lawyer, pp. 22

Evans CC; Walpole M, 1997, 'The Hidden Costs of a GST: An International Perspective', Policy, 12, pp. 3 - 10, http://search.informit.com.au/documentSummary;dn=970807837;res=IELAPA

Evans CC; Walpole M, 1996, 'Compliance costs and taxation impact statements', Australian Tax Forum Journal, 13, pp. 227 - 275, http://heinonline.org/HOL/Page?handle=hein.journals/austraxrum13&div=18&g_sent=1&collection=journals

Walpole M, 1996, 'Income Tax: deduction of expenditure on education of oneself - an Australian perspective', South African Law Journal, 113, pp. 325 - 334

Schabe DM; Walpole M, 1996, 'Rowe: A symmetry cemetery?', Revenue Law Journal, pp. 133 - 146

Conference Papers

Xu Y; Walpole M, 2023, 'International Consistency in VAT Administration', Sydney, presented at 15th International Conference on Tax Administration “Tax Administration: Evolution or Revolution”, Sydney, 04 April 2023, http://dx.doi.org/10.26190/unsworks/28431

Xu Y; Walpole M, 2022, 'The Holy Grail of International Consistency in VAT Administration', Sydney, presented at UNSW School of Accounting, Auditing and Taxation International Workshop on VAT in a Digitalised Era, Sydney, 07 November 2022, http://dx.doi.org/10.26190/unsworks/28436

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Durham University, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, 31 August 2021

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Breckenridge J, 2021, 'Let’s talk about tax – Identifying and supporting women experiencing economic abuse', Monash Law School, presented at The Critical Tax Symposium, Monash Law School, 15 July 2021

Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020

Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020

Walpole M, 2012, 'Taxation compliance costs of VAT', in Taxation compliance costs of VAT, OECD Global Forum on Value Added Tax, France, presented at OECD Global Forum on Value Added Tax, France, 07 November 2012

Walpole M, 2012, 'Is there a Place for a Cash Flow Tax in the Post-GFC Era?', in Is there a Place for a Cash Flow Tax in the Post-GFC Era?, Monash University Taxation Law and Policy Research Institute, Monash University Bologna, Monash University Bologna, presented at Monash University Taxation Law and Policy Research Institute, Monash University Bologna, Monash University Bologna, 25 September 2012

Walpole M, 2012, 'Tax as a driver of choice in the location of Intellectual Property', in Tax as a driver of choice in the location of Intellectual Property, UK Society of Legal Scholars, Bristol University, presented at UK Society of Legal Scholars, Bristol University, 12 September 2012

Walpole M; Salter D, 2012, 'Regulation of the tax profession in Australia and the United Kingdom', in Regulation of the tax profession in Australia and the United Kingdom, UK Tax Research Network, United Kingdom, presented at UK Tax Research Network, United Kingdom, 05 September 2012

Walpole M, 2009, 'Ethics and Integrity in Tax Administration', in Surviving Challenges, Seizing Opportunities, Inland Revenue Board Malaysia, Malaysia, presented at National Tax Conference, Kuala Lumpur, 04 August 2009 - 05 August 2009

Walpole M, 2009, 'Taxing activities associated with virtual worlds', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009, http://pandora.nla.gov.au/tep/23524

Walpole M, 2009, 'Cases and issues in taxation of SMSFs', in SPAA National Conference Proceedings, SPAA, Adelaide, presented at SPAA National Conference 2009, Adelaide

Walpole M, 2009, 'Sharing the "magic pudding" - An Australian approach to allocation of taxing rights under VAT', in Lang M; Melz P; Kristoffersson E (eds.), Value Added Tax and Direct Taxation - Similarities and Differences, IBFD, Amsterdam, presented at Value Added Tax and Direct Taxation - Similarities and Differences, Vienna

Walpole M, 2009, 'Taxation of Intangibles', in Australian Tax Reform in Retrospect and Prospect, Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney, presented at Australian Business Tax Reform in Retrospect and Prospect Colloquium, Sydney

Walpole M, 2008, 'Options for taxing financial supplies in Value Added Tax: EU VAT and Australian GST Models Compared', in Tax Research Network Conference 2008, National University of Ireland, Galway, presented at Tax Research Network 17th Annual Conference, National University of Ireland, Galway, 04 September 2008 - 05 September 2008

Walpole M, 2008, 'Taxing Virtual Profits', in The Law, the Environment, Indigenous Peoples: Climate for Change?, 2008 Australasian Law Teachers Association Conference, James Cook University, Cairns, presented at 2008 Australasian Law Teachers Association Conference, James Cook University, Cairns, 06 July 2008 - 09 July 2008

Walpole M; Evans CC, 2008, 'Australia`s debt to the UK Tax Law', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008

Walpole M; Evans CC, 2007, 'From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia', in Legacy of UK Tax Law Conference, Legacy of UK Tax Law Conference, Hong Kong, pp. 1 - 23, presented at Legacy of UK Tax Law Conference, Hong Kong, 18 December 2007

Walpole M, 2007, 'The Meaning of Goodwill in Australian Taxation Law', in Australasian Law Teachers Association Conference, Australasian Law Teachers Association Conference, Perth, WA, pp. 1 - 45, presented at Australasian Law Teachers Association Conference, Perth, WA, 23 September 2007 - 26 September 2007

Walpole M; Sommer A, 2007, 'A Sub Equatorial Love Affair - Flirting With Economic Equivalence', in 16th Annual GST and Indirect Tax Weekend Workshop, 16th Annual GST and Indirect Tax Weekend Workshop, Noosa, Qld, pp. 1 - 19, presented at 16th Annual GST and Indirect Tax Weekend Workshop, Noosa, Qld, 12 April 2007 - 14 April 2007

Walpole M, 2007, 'Goodwill and Taxation Issues', in Taxation Institute of Australia 15th National Intensive Retreat, Taxation Institute of Australia 15th National Intensive Retreat, Noosa, Qld, pp. 1 - 46, presented at Taxation Institute of Australia 15th National Intensive Retreat, Noosa, Qld, -

Walpole M; White P, 2007, 'Self Assessment Post ROSA', in Taxation Institute of Australia NSW Tax Forum Conference, Taxation Institute of Australia NSW Tax Forum Conference, Sydney, presented at Taxation Institute of Australia NSW Tax Forum Conference, Sydney

Walpole M, 2006, 'The role of tax in business` choice of location of intangible property', in Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Southampton England, presented at Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice, Southampton England, 07 September 2006 - 08 September 2006

Walpole M, 2006, 'Improving Self-Assessment in Australia', in McKerchar M; Walpole M (ed.), 7th International Tax Administration Conference, 7th International Tax Administration Conference, Sydney, presented at 7th International Tax Administration Conference, Sydney, 19 April 2006 - 21 April 2006

Walpole M, 2005, 'Have you shut the windows? Time limits applicable to finality of assessments', in 17th Annual Australasian Tax Teachers Association Conference, 17th Annual Australasian Tax Teachers Association Conference, Wellington, presented at 17th Annual Australasian Tax Teachers Association Conference, Wellington

Walpole M, 2004, 'Have you shut the windows? Time limits on amendment of assessments presentation.', in NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, 04 November 2004 - 06 November 2004

Walpole M, 2004, 'Does Australia Provide Incentives to use Goodwill in transfer pricing', in Crossing Boundaries` Australasian Law Teachers Association Conference, Crossing Boundaries` Australasian Law Teachers Association Conference, Darwin, Northern Territory, presented at Crossing Boundaries` Australasian Law Teachers Association Conference, Darwin, Northern Territory, 08 July 2004 - 11 July 2004

Walpole M; Woellner R; Coleman C; McKerchar MA; Zetler J, 2004, 'Identifying the psychological costs of tax compliance', in Fisher R (ed.), 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, presented at 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney, 15 April 2004 - 16 April 2004

Woellner R; Coleman C; Haly M; McKerchar MA; Walpole M; Zetler J, 2003, 'Successfully measuring the psychological compliance costs of compliance with income tax legislation', in 15th Annual Australasian Tax Teacher`s Association, 15th Annual ATTA Conference, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW, 30 January 2003 - 01 February 2003

Walpole M, 2003, 'A conflict of duty - the federal and state approaches to the tax treatment of goodwill and other tangibles, and the inference with accounting rules', in 15th Annual Australasian Tax Teacher`s Association, 15th Annual ATTA Conference, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW

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