Publications

 

2010 -


 

ADR and Trusts An international guide to arbitration and mediation of trust disputes 

- Australian Chapter - with Matthew Sealey

January 5, 2015

 

Alice in Switzerland or the fiduciary as common informer

2014 Trusts & Trustees Vol. 20 No. 10 1091-1100

 

The recognition, administration and enforcement of foreign trusts

2013 87 Australian Law Journal (ALJ) 699-709

 

Exotic intruders in the fiscal menagerie

2013 Trusts & Trustees Vol. 19 No. 9889-900

 

Towards Greater Fairness in Taxation – The Preliminary Report of the joint Taxpayer Charter project

with Michael Cadesky and Ian Hayes

2013 AOTCA, CFE and STEP

 

The so-called “carbon tax”: is the law a law with respect to taxation?

with Stephen McMillan

2012 The Tax Specialist Vol.16 46

 

Some aspects of Administrative Penalties under the Taxation Administration Act 1953

with Stephen McMillan

2012 The Tax Specialist Vol.16 30

 

How the North was Won

2012 The Sydney Papers

 

No Marriage of Convenience

2012 The Australian, (13 June)

 

A Return to Sovereign Risk

2012 47 Taxation In Australia 33, (2012)

Offshore Investment June 32

 

Understanding the Waqf in the World of the Trust

with Paul Stibbard and Blake Bromley

2012 Trusts & Trustees Vol.18 No.8 785-810

 

 

Changes in the Rules for Taxing Trusts

Offshore Investment September 2011

 

Investing in Australia: Where Tax Incentives have turned Counterproductive

with John Hyde Page

Offshore Investment October 2010

 

2000 -


 

Sham and Alter Ego Trusts in Australia and New Zealand – a Recent Perspective

with B L Jones

2009 Trusts & Trustees 498

 

Tax and Climate Change – New Horizons for Tax Practitioners

2007 10 The Tax Specialist 273

 

Commercial Laws and Taxation - Strengthening Commercial Laws in the APEC Region

2003 Department of Foreign Affairs and Trade (Australia)

 

1980 -


 

The Forgotten Issue: The States and the Republic

1999 The NO Case Papers 139

 

Dispossession cuts both Ways

1997 The Australian (7 January)

 

Wik: The Aftermath

1997 The Sydney Papers Vol.9 No.4 131

 

There’s no Zen in Xenophobia

1996 The Australian (27 November)

 

Subsection 51(1) - Disquieting Trends in the Courts

1994 2 Taxation in Australia (Red Edition) 161

 

Political Log Jam

1994 2 Taxation in Australia (Red Edition) 131

 

The Present Situation of the Tax Consultation Services in Australia and its Perspectives

1994 AOTCA Technical Reports 61

 

Time to Change Tack

1994 3 Taxation in Australia (Red Edition) 256

 

A Look Ahead

1993 28 Taxation in Australia 16

 

Property Income Tax: Looking for Level Ground

1992 1 Taxation in Australia (Red Edition) 34

Co-Author Butterworths Australian Income Tax Law and PracticeChapter: Part IVA 1989

 

A Law Beyond Redemption?

1989 Quadrant

 

Religion - Protection or Prohibition

The Australian August 1988

 

Fair Elections or Foul

The Australian August 1988

 

Arbitration in Contempt

1987 Quadrant

 

Contributor to Butterworths Weekly Tax Bulletin

1987, 1988, 1990 (twice), 1991

 

Turning on the Power in Queensland

1985 Institute of Public Affairs Sydney

 

Bury the Great Duke

1984 19 Taxation in Australia 250

 

Recent Amendments to Taxation Legislation

1981 Taxation in Australia

 

Private Remedies under the Trade Practices Act

1981 Queensland Law Society Journal

 

Conference Papers


 

2015

 

The DIFC Trust Law

STEP Arabia, Dubai

 

B.E.P.S. for Beginners, or Misery loves Company

Transnational Tax Network, Hong Kong

 

Trusts in the Gulf

UAE French Business Group, Abu Dhabi

 

Are Tax Havens Dead?

Taxation Institute National Convention, Broadbeach

 

New Anti-Money Laundering and Controlled Foreign Trust Initiatives and the Future of International

Financial Centres

STEP Mauritius, Mauritius

 

Ethics and Tax Compliance: The Morality of Tax Avoidance

The International Academy of Estate and Trust Law, Florence

 

 

2014

 

The OECD’s BEPS Action Plan – How will it affect Hong Kong

Taxation Institute of Hong Kong, Hong Kong

 

Limitless: Exchanging Information on an uneven playing field

with Javier Canosa

Legal Week Private Client Forum Americas – The Global Citizen, Sonoma, California

 

Trusts and Australian Conflicts of Laws

Law Society of South Australia and STEP South Australia Annual Trusts Symposium, Adelaide

and STEP New South Wales, Sydney

 

A look at the headlines: Protecting your clients once litigation has commenced

Legal Week Trusts and Estates Litigation Forum, Provence

 

The UAE Tax Treaty Network

Chartered Institute of Taxation, Dubai

 

General Anti-Avoidance Rule Experiences” and “Double Tax Treaties and their Uses

XXIV Offshore Investment Symposium, Oxford

 

Islamic Trusts and Conflicts of Laws

Society of Trusts and Estates Practitioners Wyoming Branch, Jackson Hole

 

B.E.P.S. for Beginners, or Misery loves Company

International Tax Specialist Group, Paris

 

 

 

2013

 

Is Australia becoming a Sovereign Tax Risk?

Tax Institute Financial Services Conference, Sanctuary Cove

 

Sovereign Risk – The View of Australia from Abroad

Tax Institute South Australian State Convention, Barossa Valley

 

The AOTCA/CFE/STEP Taxpayer Charter Project

Challis Group, Sydney

 

General Anti-Avoidance Provisions: Do they really work, and do they discourage foreign investment?

Chamber of Tax Advisors of Russia, St Petersburg

 

Taxpayer Charter Project – An Update

Asia Oceania Tax Consultants’ Association, Hanoi

 

Global Private Wealth Transfer Systems – Australia

New York State Bar Association International Section, Hanoi

 

General Anti-Avoidance Rule Experiences” and “Tax Relief in a Hot Climate

- The UAE Tax Treaty Network

the latter with Elias bou Khalil

International Tax Specialist Group, London

 

 

 

2012

 

Transfer Pricing In Asia And Oceania: Practice, Problems And Court Decisions

Chamber of Tax Advisers of Russia, Moscow

 

General Anti-Avoidance Rules: Lessons From Asia And Oceania

Chamber of Tax Advisers of Russia, Moscow

 

Australian Taxation and Trust Planning for New Arrivals

Society of Trust and Estate Practitioners New Zealand Conference, Auckland

 

Sovereign Risk and Australian Tax

Diocletian Club, Brisbane

 

The Waqf and the Trust 

with Paul Stibbard and Blake Bromley

The International Academy of Estate and Trust Law, Istanbul

 

The Chinese Economy and World Power Status and The Chinese Tax Treaty Network

Offshore Investment Conference, Shanghai (also Chair of Conference)

 

Exotic Intruders in the Fiscal Menagerie

Gunn Club, Sydney and Diocletian Club, Brisbane

 

Hunting the Rich 

(joint presentation with John Humphreys and George Hodgson)

and Tax Avoidance as we know it will be dead in 2017

Society of Trust and Estate Practitioners Asia Conference, Hong Kong

 

Multidisciplinary Practice 

(joint presentation with Michael Cadesky, Stephen Coleclough and Kazutaka Takiya)

Asia Oceania Tax Consultants Association Convention, Seoul

 

Taxpayer Charter Developments

with Michael Cadesky and Gil Levy

International Tax Specialist Group, Singapore

 

The Hague Convention in Australia

Society of Trust and Estate Practitioners Tasmania Branch, Hobart

 

 

 

2011

 

The UAE Tax Treaty Network

Offshore Investment Conference, Dubai

TTN, New York

 

Sham Trusts

STEP Queensland Branch, Brisbane

 

Changes in the Rules for Taxing Trusts

STEP NSW Branch, Sydney

 

 

 

 

2010

 

Effective Tax Treaties– The U.A.E. Tax Treaty Network

Offshore Investment Conference Dubai

 

Commissioner of Taxation v Bamford: Bamford v Commissioner of Taxation in the High Court

New South Wales Law Society (Young Lawyers CLE), Sydney

 

The Australian Taxation of Foreign Trusts

STEP Asia Conference, Hong Kong

 

Transfer Pricing – Australian Developments

New York State Bar Association International Section, Sydney

AOTCA, Sydney

 

 

 

 

2009

 

Tax Relief in a Hot Climate– The U.A.E. Tax Treaty Network

Offshore Investment Conference, Dubai

 

The Raftland Decision

Taxation Institute of Australia/Bar Association of Queensland

 

Developments in relation to Sham Trusts

Gunn Club, Sydney

Diocletian Club, Brisbane

 

 

 

 

2008

 

Assessments under Inland Revenue Ordinance section 61A

- Recent Decisions of the Court of Final Appeal

Taxation Institute of Hong Kong, Hong Kong

 

Tax and Climate Change

Offshore Investment Conference, Dubai

Taxation Institute of Australia North Queensland Convention , Cairns

Ratcliffe Society, Sydney

International Tax Specialist Group, Milan

 

Tax and Corporate Social Responsibility

Malaysian Institute of Taxation Convention, Kuala Lumpur

 

The Australian Taxation of Foreign Trusts

STEP Asia Conference, Hong Kong

 

 

 

 

2007

 

Tax and Climate Change

Law Council of Australia, Taxation Law Seminar, Melbourne

Confédération Fiscale Européene, Brussels

Taxation Institute of Australia National Convention, Adelaide

New York State Bar Association International Section, New York

 

International Developments Regarding Sham Trusts

STEP, Hong Kong

 

Paradise Found? - Recent Australian Developments

International Tax Specialist Group, Toronto

2006

 

The Future of Tax in Asia

Society of Trust and Estate Practitioners, Hong Kong

 

New Frontiers for Personal Asset, Trust and Estate Planning: China and the World 

(Co-Chair and Presenter)

New York State Bar Association, Shanghai

 

Partnerships, Joint Ventures and Tax

Gunn Club, Sydney

 

Advance Transfer Pricing Agreements in the Western Pacific and Tax and Climate Change

Asia Oceania Tax Consultants Association, Hong Kong

 

IFRS Implications for the Accounting Standards/Taxation Law interface

IBC Asia IFRS Conference, Hong Kong

 

 

 

2005

 

The Improvement of Professional Risk Awareness and Professional Risk Insurance

China Certified Tax Agents Association, Beijing and Shanghai

 

Conspiracy to Defraud the Revenue

Malaysian Institute of Taxation, Putra Jaya

 

Managing Tax Disputes

Taxation Institute of Australia National GST Intensive Conference, Gold Coast

 

Idlecroft Revisited

Taxation Institute of Australia, Sydney and Brisbane

 

 

 

 

2004

 

Transfer Pricing: Recent Australian Developments

World Tax Conference, Sydney

 

Safely Leveraging Intangibles within your Transfer Pricing Framework

IQPC Conference on Leveraging Global Transfer Pricing to Drive Business Transformation, Sydney

 

Hart’s Case: What kind of card has the High Court dealt?

Taxation Institute of Australia Queensland Seminar, Brisbane

 

 

 

 

2003

 

The Globalisation of Tax Culture

All Pakistan Tax Bar Association, Karachi

 

 

 

 

2002

 

Australian Workplace Agreements and the Evolution of Workplace Culture

Recruitment & Consulting Services Association, Brisbane

 

 

 

 

2001

 

Capital Allowances

Taxation Institute of Australia Queensland State Convention, Surfers’ Paradise

 

Beyond the Assessment

Taxation Institute of Australia Queensland Tax Effective Investments Seminar, Brisbane

 

 

 

 

2000

 

The Profits First Rule

Taxation Institute of Australia Queensland Review of Business Taxation Seminar Brisbane

 

The New Tax Regime: Ralph Report Repercussions

Bar Association of Queensland/Queensland Law Society Symposium, Surfers Paradise

 

Challenging the Commissioner: Objections and Appeals

Taxation Institute of Australia Seminar, Brisbane

 

Trust Distributions and other Year End Issues

Television Education Network Trusts: Current Issues seminar, Brisbane

 

 

 

 

1999

 

Noncomplying Superannuation Funds: To Be, or not to Be?

Taxation Institute of Australia Queensland Breakfast, Brisbane

 

The future of the Capital v. Income Distinction

Taxation Institute of Australia Victorian State Convention, Lorne

 

Trusts and the small business rollover and exemption provisions, trust loss provisions

Taxation Institute of Australia Queensland Spring Seminar, Surfers Paradise

 

GST Traps – the New Zealand Experience (Commentary on Paper by A P Molloy QC)

Taxation Institute of Australia 3rd GST Symposium, Gold Coast

 

Root and Branch Reform: The Tax Base Redefined

Television Education Network Business Tax Reform after Ralph seminar, Brisbane

 

 

 

 

1998

 

The Wik Debate

Urban Development Institute of Australia National Congress, Brisbane

 

Revenue Law

Bar Association of Queensland/Queensland Law Society Joint Symposium, Surfers Paradise

 

The Republic – is there a minimalist position?

Samuel Griffith Society, Brisbane

 

Self Assessment – the Consequences for Tax Professionals

Malaysian Institute of Accountants/Malaysian Institute of Taxation, Kuala Lumpur

 

 

 

 

1997

 

Substance v. Form: The Australian Taxation Office Approach

Taxation Institute of Australia National Convention, Melbourne

 

One Chamber Only: Queensland's Upper House 75 Years On

Griffith University Queensland Studies Centre, Brisbane

 

Tax Law Improvement Project - the New Regime

Taxation Institute of Australia Queensland State Convention, Surfers Paradise

 

Open Forum Panellist

Australian Tax Teachers Association and University of NSW (ATAX) New Tax Act Seminar, Brisbane

 

 

 

 

1996

 

Trends in Section 51(1)

Taxation Institute of Australia (Queensland Division) 1996 Educational Programme, Brisbane

 

The Workplace Relations Bill 1996 and Trade Union Privilege

H R Nicholls Society, Melbourne

 

What's missing from the State Constitution

Constitutional Centenary Foundation, Brisbane

 

Trends in Australian Jurisprudence

New Zealand Institute of Chartered Accountants Convention, Surfers Paradise

 

The Spotless Case

Taxation Institute of Australia (Queensland Division) Tax Update, Brisbane

 

 

 

 

1995

 

Time to change Tack

Institute of Chartered Accountants Queensland Members Congress, Surfers Paradise

 

National Standards for the Tax Profession

Taxation Institute of Australia (Qld Division) North Queensland Convention, Townsville

 

Open Forum Panellist

Australian Tax Teachers Association and University of NSW (ATAX) New Tax Act Seminar, Brisbane

 

Trends in Deductible Expenses

Taxation Institute of Australia (Victorian Division) State Convention, Melbourne

Taxation Institute of Australia (Tasmanian Division) State Convention, Swansea

 

 

 

 

1994

 

Developments in Taxation of Technology Transactions

Queensland Society for Computers and the Law, Brisbane

 

The National Review of Standards for the Tax Profession

Taxation Institute of Australia Seminars in Brisbane, Sydney and Perth

 

Open Forum Panellist

Taxation Institute of Australia - South Australia State Convention, Wirrina

 

Australian Tax Planning measures and implications of emigrating from Hong Kong to Australia

Taxation Institute of Australia Fifth International Convention, Hong Kong

The Taxation Institute of Hong Kong, Hong Kong

 

The Australian system of Tax Advising and Tax Agents

Taxation Institute of Australia Fifth International Convention, Shanghai

 

Update on the National Review of Standards for the Tax Profession and Open Forum Panellist

Taxation Institute of Australia - Victoria State Convention, Lorne

 

The Constitution and our State Constitutions

Samuel Griffith Society, Brisbane

 

Tax Audits for Small Business - The Commissioner's Power to Access Documents

The Taxation Institute of Hong Kong, Hong Kong

 

 

 

 

1993

 

Tax Planning

Australian Tax Research Foundation Tax Ethics Workshop, Brisbane

 

Judicial Trends in section 51(1)

Taxation Institute of Australia National Tax Retreat, Port Douglas

 

Allowable Deductions: section 51(1), symmetry and exclusion provisions

Taxation Institute of Australia - Queensland Dinner Seminar and Open Forum, Brisbane

 

Open Forum Panellist

Taxation Institute of Australia - Victoria State Convention, Lorne

 

Current Policy and Administration Issues within Australia

Asia-Oceania Tax Consultants' Association General Council meeting, Sydney

 

 

 

 

 

1992

 

Income Taxes on Property

AIC Conferences, Property Taxation '92, Brisbane

 

The Audit Lottery

Dramatic presentation for Taxation Institute of Australia, 10th National Convention, Broadbeach

 

Property Income Tax: Looking for Level Ground

Taxation Institute of Australia - Tasmania State Conference, Swansea

 

 

 

 

1991

 

The Political History of Queensland Industrial Relations Reform Program of the 1980s and its Repeal

H R Nicholls Society, Melbourne

 

Aviation Law and the Law of Armed Conflict

Aviation Law Association, Brisbane

 

Corporate Restructuring in the 1990s" and "Extra-Territorial Reach - The Hypothetical

Australian Stamp Duties Symposium, Gold Coast

 

Scottish Australian Mining Co Ltd v. Federal Commissioner of Taxation revisited

Taxation Institute of Australia (New South Wales Division) State Convention (Dramatic Presentation) Wollongong

 

The Legal Consequences of Troubleshooters Available v. BWIU, and the potential application of contract labour in small business using Service Agreements

Queensland Confederation of Industry Enterprise Bargaining Seminar, Brisbane

 

 

 

 

1990

 

Current Labour Market Reform in New South Wales

H R Nicholls Society, Sydney

 

Dramatic Presentation:  "With this file I thee ..."

Taxation Institute of Australia - Queensland, Broadbeach

 

The Concept of Assessable Income

Taxation Institute of Australia - Queensland, Brisbane

 

 

 

 

1989

 

Exchange Control

Taxation Institute of Australia International Conference, Shanghai, Peoples Republic of China

 

Dramatic Presentation:  "Are you being searched?"

Taxation Institute of Australia - Queensland, Broadbeach

 

Litigation

International Business Communications Annual Australian Stamp Duties Symposium, Brisbane

 

The New Accruals Tax

Diocletian Club (Tax Discussion Group), Brisbane

 

Income Tax Implications of Reserve Service and Pay

Regional RAAF Legal Reserve Seminar, Townsville

 

 

 

 

1988

 

Open Forum Panellist

Taxation Institute of Australia - Queensland State Convention, Broadbeach

 

Essential Services Legislation

H R Nicholls Society, Lorne, Vic.

 

Taxing International Transactions - Future Challenges

Law Council of Australia Bicentennial Legal Convention, (Panellist) Canberra

 

The Cash Transactions Reports Act 1988

Taxation Institute of Australia - Queensland, Brisbane

 

Exercising Discretion in Changing Environment - Ensuring Maintenance of Professional Standards

B R & S International Conference:  Tax Advisors and the Law, Melbourne, Brisbane

 

 

 

 

1987

 

Civil Action in Industrial Disputes

Industrial Relations Society, Brisbane

 

 

 

 

1986

 

Open Forum Panellist

Taxation Institute of Australia (Queensland Division), State Convention, Broadbeach

 

The New Taxation Environment

Australian Institute of Valuers (Queensland Branch) State Convention, Marcoola

 

Trade Unions:  Privileges and Power

H R Nicholls Society, Melbourne

 

 

 

 

1985

 

Practical Administrative Law Remedies

Taxation Institute of Australia (Western Australia Division), Perth

 

Remedies for Unlawful Industrial Action

Industrial Law Seminar for Minister for Employment and Industrial Affairs, Brisbane

 

 

 

 

1984

 

Taxpayers' Remedies against the Commissioner and others outside the Income Tax Assessment Act

Taxation Institute of Australia (Queensland Branch) State Convention, Surfers Paradise

 

Exchange Control Regulations

Taxation Institute of Australia, Foreign Investment and Exchange Control Seminar, Brisbane

 

The Administrative Decisions (Judicial Review) Act 1977

Queensland Law Society Incorporated Continuing Legal Education Committee, Brisbane

 

 

 

 

 

1983

 

Taxation Aspects of Sale of a Business:  Sale of the Business by Sale of EntityConducting the Business

Institute of Chartered Accountants, Professional Development Course, Brisbane

 

 

 

 

1982

 

Taxation of Australian Business in Europe

Associated and Professional Businessmen's Residential Conference, Verbier, Switzerland

 

The Implications of Federal Commissioner of Taxation v. Whitfords Beach Pty Ltd

Taxation Institute of Australia (Queensland Branch), Taxation Refresher Course, Brisbane

 

 

 

 

1981

 

Liability to Stamp Duty of Inter-State Transactions

Queensland Law Society Incorporated, Continuing Legal Education, Brisbane

 

The Crimes (Taxation Offences) Act 1980

Queensland Law Society Incorporated, Continuing Legal Education, Brisbane

 

Private Remedies under the Trade Practices Act 1974 - Coextensive and Conflicting Statutory Remedies

Queensland Law Society Incorporated and Bar Association of Queensland Joint Symposium,

Surfers Paradise

 

Tax Avoidance - Morality:  Possible Cures:  New Systems

Institute of Chartered Accountants, North Queensland Members' Conference, Cairns

 

Part IVA of the Income Tax Assessment Act

Institute of Chartered Accountants Queensland Branch, Professional Development Course, Brisbane

 

The Taxation of Professional Income

Australian Association of Surgeons, Hong Kong

 

 

 

1980

 

Review of Recent Court and Board Decisions

Institute of Chartered Accountants (Queensland Branch), Professional Development Course, Brisbane

 

Sales Tax

Taxation Institute of Australia (Queensland Branch), 1980 Annual Taxation Convention, Brisbane

 

 

 

 

1979

 

Amendments to the Income Tax Assessment Act 1978-1979

Taxation Institute of Australia (Queensland Branch), Taxation Refresher Course, Brisbane