Select Publications
Conference Papers
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, Wollongong, NSW, presented at 15th Annual ATTA Conference, Wollongong, NSW
,2003, 'Taxation of Intangibles', in UK Society of Legal Scholars Conference, Oxford University, presented at UK Society of Legal Scholars Conference, Oxford University
,2002, 'The Administrator`s Interpretation: The Australian GST Rulings System', in 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, presented at 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, 04 April 2002 - 05 December 2014
,2002, 'The Use of WebCT at ATAX.', in WebCT 2002 Asia Pacific Conference, Melbourne, presented at WebCT 2002 Asia Pacific Conference, Melbourne, 24 March 2002 - 27 March 2002
,2002, 'A conflict of duty - a federal approach to the tax treatment of goodwill and other intangibles', in 12th Annual Tax Research Network Conference, Cambridge, UK, pp. 1 - 12, presented at 12th Annual Tax Research Network Conference, Cambridge, UK
,2002, 'Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs?', in 12th Annual Tax Research Network Conference, Cambridge, UK, pp. 1 - 27, presented at 12th Annual Tax Research Network Conference, Cambridge, UK
,2002, 'Taxpayer dispute resolution - some international comparisons', in 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW, pp. 1 - 24, presented at 5th International Conference on Tax Administration - Current Issues and Future Developments, Coogee, NSW
,2001, 'Taxpayer rights and recourses - Australia, New Zealand and China', in 2nd World Tax Conference, Dublin, Ireland, pp. 345 - 395, presented at 2nd World Tax Conference, Dublin, Ireland
,2000, 'Some Key Australian GST issues - Farms, Food and Special Rules', in Gallagher P (ed.), GST Australian Law and European Experience Conference Proceedings, Potsdam, Germany, pp. 1 - 3, presented at GST Australian Law and European Experience Conference Proceedings, Potsdam, Germany, 09 January 2000 - 14 January 2000
,1999, 'GST and Tax Reform in Australia - The Challenge of the New Millenium or Countdown to Armageddon?', in Warren N; Raneri J (ed.), GST Masterclass, Sydney, pp. 165 - 176, presented at GST Masterclass, Sydney, 24 May 1999 - 26 May 1999
,1998, 'Small business rollovers and exemptions - dealing with goodwill', in John Raneri (ed.), ATAX conference - Small business CGT reliefs and trust loss measures, Sydney, pp. 1 - 28, presented at ATAX conference - Small business CGT reliefs and trust loss measures, Sydney, 15 May 1998
,1998, 'An Australasian experience of the use of technology in legal education and research - some lessons for Britain and Ireland', in BILETA (ed.), 13th BILETA conference: The changing jurisdiction, Dublin, Ireland, presented at 13th BILETA conference: The changing jurisdiction, Dublin, Ireland, 27 March 1998 - 28 March 1998
,1997, 'Capital Gains Tax and Goodwill-maximising the relief', in Capital Gains Tax-Planning for the 21st Century, Sydney, pp. 1 - 32, presented at Capital Gains Tax-Planning for the 21st Century, Sydney, 31 July 1997
,1996, 'Compliance costs and taxation impact statements', in Current Issues in Tax Administration Conference, Sydney, presented at Current Issues in Tax Administration Conference, Sydney, 11 April 1996 - 12 April 1996
,Conference Posters
2020, 'UNSW Tax Clinic - ATTA Poster', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020
,Conference Presentations
2024, 'Identifying and supporting financially vulnerable women experiencing economic abuse: A grounded theory approach', presented at 35th Australasian Tax Teachers’ Association Conference, Melbourne, 18 January 2024 - 19 January 2024
,2023, 'Identifying and supporting women experiencing economic abuse as part of domestic and family violence: An exploratory study', presented at 15th International Conference Tax Administration, Sydney, 04 April 2023 - 05 April 2023, https://www.unsw.edu.au/business/our-schools/accounting-auditing-taxation/news-events/15th-international-atax-tax-administration-conference
,2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
,2014, 'Keynote address on tackling VAT fraud', presented at OECD Global Forum on VAT, Tokyo, 17 April 2014 - 18 April 2014
,2012, 'Is there a Place for a Cash Flow Tax in the Post-GFC Era?', presented at Monash University Taxation Law and Policy Research Institute, Monash University Bologna, 25 September 2012
,Reports
2019, Diagnosing the VAT compliance burden: A cross country comparison, UNSW, Sydney, http://dx.doi.org/10.26190/5de04d9259dc1
,2013, Report to the National Tax Practitioners Board on tax qualifications for financial planners
,2012, Report to the National Tax Practitioners Board on legal qualifications for Tax Agents
,2006, Scoping study of small business compliance costs
,Creative Written Works
2014, Economia Essay: The Thought Tax, Economia, ICAEW, http://www.icaew.com/economia
,Media
2023, Worried you’ll lodge a late tax return? At least 80,000 Australians can’t afford tax advice, https://theconversation.com/worried-youll-lodge-a-late-tax-return-at-least-80-000-australians-cant-afford-tax-advice-211267#:~:text=Our%20research%20shows%20about%2037,many%20types%20of%20government%20support.
,2020, Performers and sole traders find it hard to get JobKeeper in part because they are behind on their paperwork
,Preprints
Diagnosing the VAT Compliance Burden: A Cross-Country Assessment, http://dx.doi.org/10.2139/ssrn.3726376
,Other
2020, UNSW Tax Clinic – Submission on Insolvency Practices Inquiry Discussion Paper
,2019, UNSW Tax Clinic – Submission on Corporate Plan for the Inspector-General of Taxation and Taxation Ombudsman
,2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board
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