Staff Publications

The tax faculty has a diverse range of research interests in taxation, including Australian individual and corporate income tax, Goods and Services Tax, comparative and international taxation, tax reform, tax policy and critical perspectives.

Current research projects in taxation include:

  • Taxation issues in commercialisation of intellectual property
  • Tax and housing
  • Tax and charities


Books

  • Kobetsky, M, 'International Taxation of Permanent Establishments: Principles and Policy', (1 ed, 2011).
  • Stewart, M (Editor), 'Housing and Tax Policy', (2010).
  • Pagone, T, ‘Tax Avoidance in Australia’, (2010).
  • Flynn, M and Stewart, M 'Death and taxes: Tax-effective estate planning', (3 ed, 2009).
  • Gilders, F, Taylor, J, Walpole, M, Burton, M and Ciro, T, 'Understanding Taxation Law: An Interactive Approach 2009', (3 ed, 2009).
  • Stewart, M; Flynn, M, 'Death and taxes: Tax-effective estate planning', (1 ed, 2004).


Chapters

  • Burton, M, 'Capturing contemporary 'democracy': The shortcomings of Australian tax expenditure management and their ideological foundations' in L. Philipps, N. Brooks, J. Li (ed), Tax Expenditures: State of the Art (2011) 6:1-6:40.
  • Kobetsky, M, 'Study strategies and suggestions for Commerce students' in R. Krever (ed), Mastering Law Studies & Law Exam Techniques (2011) 253-264.
  • Stewart, M, 'Gender equity in Australia's tax system: A capabilities approach' in K. Brooks, A. Gunnarsson, L. Philipps, M. Wersig (ed), Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (2011) 53-73.
  • Stewart, M, 'Australia' in G. Bizioli, C. Sacchetto (ed), Tax Aspects of Fiscal Federalism: A Comparative Analysis (2011) 137-185.
  • Stewart, M, 'Housing tax expenditures in Australia: Rethinking benchmarks and policy goals' in L. Philipps, N. Brooks, J. Li (ed), Tax Expenditures: State of the Art (2011) 11:1-11:31.
    Stewart, M, 'Women and tax' in P. Easteal (ed), Women and the Law in Australia (2010) 441-463.
  • Jogarajan, S, 'Fringe benefits tax' in Coleman, C, Hanegbi, R, Hart, G, Jogarajan, S, Krever, R, McLaren, J, Obst, W and Sadiq, K (ed), Principles of Taxation Law 2010 (2010) 135-158.
  • Jogarajan, S, 'The taxation formula' in Coleman, C, Hanegbi, R, Hart, G, Jogarajan, S, Krever, R, McLaren, J, Obst, W and Sadiq, K (ed), Principles of Taxation Law 2010 (2010) 49-63.
  • Tarwirri, Chan E and Stewart, M, 'Circles in the Sand: Creating Pathways and Connections in Indigenous Legal Education' in Frawley J; Nolan, M; White N (ed), Indigenous Issues in Australian Universities (2009) 36-46.
  • Stewart, M, 'Tax' in I. Freckleton SC, H. Selby (ed), Appealing to the Future: Justice Kirby and his Legacy (2009) 797-815.
  • Jogarajan, S, 'Allowable deductions' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K (ed), Principles of Taxation Law (2008) 213-244.
  • Jogarajan, S, 'Capital Allowances' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K (ed), Principles of Taxation Law (2008) 259-270.
  • Jogarajan, S, 'Goods and services tax' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K(ed), Principles of Taxation Law (2008) 491-510.
  • Jogarajan, S, 'Fringe benefits tax' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K (ed), Principles of Taxation Law (2008) 77-100.
  • Jogarajan, S, 'Specific deductions' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K (ed), Principles of Taxation Law (2008) 245-258.
  • Jogarajan, S, 'Trading Stock' in Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K (ed), Principles of Taxation Law (2008) 291-308.
  • Burton, M, 'Institution building and the introduction of economic instruments in Australia - the path ahead' in N. Chalifour, J. Milne, H. Ashiabor, K. Deketelaere, L. Kreiser (ed), Critical Issues in Environmental Taxation: International and Comparative Perspectives (2008)
  • Jogarajan, S; Farrow, I, 'ASEAN Tax Regimes: Impediment or Pathway to Greater Integration' in D. Hew (ed), Brick by Brick - The Building of an ASEAN Economic Community (2007) 132-143.
  • Stewart, M, 'Tax Policy Transfer to Developing Countries: Politics, Institutions and Experts' in F. Schui, H. Nehring (ed), Global Debates about Taxation (2007) 182-200.
  • Kobetsky, M; O'Connell, A and Stewart, M, 'Australia' in P. Bongaarts, D. Bouzoraa, G. Maisto, A. Pelvang (ed), Investment Funds: International Guide to the Taxation and Regulation of Mutual Investment Funds and their Investors (2006) 1-111.
  • O`Connell, A, 'Investigating the Future - Taxation Issues' in Whincop, M (ed), Bridging the Entrepreneurial Financing Gap (2001) 178-198.


Journal Articles

  • Jogarajan, S, 'Prelude to the international tax treaty network: 1815-1914 early tax treaties and the conditions for action' (2011) 31 Oxford Journal of Legal Studies 679-707.
  • Stewart, M, 'The income taxation of native title agreements' (2011) 39 Federal Law Review 361-398.
  • Jogarajan, S, 'A multilateral tax treaty for ASEAN - Lessons for the Andean, Caribbean, Nordic and South Asian Nations' (2011) 6 Asian Journal of Comparative Law 1-23.
  • Burton, M and Dabner J, ‘Weaving the ethical tapestry in these changing times – contemporary Australian discourses regarding the ethical obligations of Australian tax practitioners’ (2010) 33(3) UNSW Law Journal 745. Jointly authored (50%) by Dr Mark Burton.
  • Stewart, M, 'Business succession: ATO issues more guidance on buy-sell agreements and insurance' (2010) 45 Taxation in Australia 195-199.
  • Stewart, M, 'Native title and tax: Understanding the issues' (2010) 7 Indigenous Law Bulletin 7-11.
  • O'Connell, A, 'Cross border issues arising from employee share ownership plans' (2010) 39 Australian Tax Review 187-204.
  • Landau, I, O`Connell, A and Ramsay, I, 'Employee share schemes: regulation and policy' (2010) 25 Australian Tax Forum 459-476
  • Burton, M and Dabner, J, 'The limits of the responsive regulation model: What really defines the relationship between the New Zealand inland revenue and tax practitioners' (2009) 15 New Zealand Journal of Taxation Law and Policy 111-132.
  • O'Connell, A, 'Employee share ownership in unlisted entities: Objectives, current practices and regulatory reform' (2009) 37 Australian Business Law Review 211-238.
  • Landau, I; Mitchell, R; O`Connell, A; Ramsay, I and Marshall, S, 'Broad-based employee share ownership in Australian listed companies: An empirical analysis' (2009) 37 Australian Business Law Review 412-433.
  • Philipps, L and Stewart, M, 'Fiscal Transparency: Global Norms, Domestic Laws, and the Politics of Budgets' (2009) Brooklyn Journal of International Law, vol 34, issue 3.
  • Dabner, J and Burton, M 'The relationship between tax administrators and tax practitioners: the Australasian environment' (2008) 14 New Zealand Journal of Taxation Law and Policy 99-114.
  • Burton, M and Dabner, J, 'The partnership model of the relationship between tax administrators and tax professionals: drivers, challenges and prospects' (2008) 11 Journal of Australian Taxation 108-137.
  • Kobetsky, M, 'The case for unitary taxation of international enterprises' (2008) 62 Bulletin for International Fiscal Documentation 201-215.
  • Kobetsky, M, 'Transfer pricing measures and emerging developing economies' (2008) 14 Bulletin for International Fiscal Documentation 363-377.
  • Brewster, K; O'Connell, A, 'Combatting large-scale tax evasion - Australia's experience' (2008) 62 Bulletin for International Fiscal Documentation 145-150.
  • Burton, M, 'Australia's taxation regulation impact statements - helping or hindering accountable representative democracy?' (2008) 3 Journal of the Australasian Tax Teachers Association 19-35.
  • O'Connell, A, 'Employee share ownership plans: The taxation law framework' (2008) 3 Journal of the Australasian Law Teachers Association 36-60.
  • Brown, A; Landau, I; Mitchell, R; O`Connell, A and Ramsay, I, 'Why do employees participate in employee share plans? A conceptual framework' (2008) 18 Labour & Industry 45-72.
  • O'Connell, A, 'The Tax Position of Charities in Australia - Why does it have to be so Complicated?' (2008) 37 Australian Tax Review 17-37.
  • Stewart, M, 'Tax and same sex couples: Still waiting for a fair go' (2008) 42 Taxation in Australia 517-534.
  • Stewart, M; Walker, K, '17th Congress of the International Academy of Comparative Law: Tax Law Session: Australia - National Report' (2007) 15 Michigan State Journal of International Law, 193-245.
  • Burton, M, 'Responsive regulation and the uncertainty of tax law - time to reconsider the Commissioner's model of cooperative compliance' (2007) 5 EJournal of Tax Research 71-104.
  • Burton, M, 'Chaos, rhetoric and the legitimation of 'democratic' government - A critical review of Australia's tax legislative process' (2007) 29 Sydney Law Review 613-649.
  • Jogarajan, S, 'Purpose in consolidation - no more purpose?' (2007) 36 Australian Tax Review 253-268.
  • Jogarajan, S, 'Australian FDI in India - The impact of bilateral tax treaties' (2007) 11 Asia-Pacific Journal of Taxation 47-60.
  • Chan, E; Stewart, M, 'Circles in the sand: Creating pathways and connections in Indigenous legal education' (2007) 6 Indigenous Law Bulletin, 16-17.
  • Kobetsky, M, 'Article 7 of the OECD Model: Defining the Personality of Permanent Establishments' (2006) 60 Bulletin for International Fiscal Documentation 411-425.
  • Jogarajan, S, 'Bring Them Home - The Case for Tax Concessions for Returning Australians' (2006) 16 Revenue Law Journal, 1-24.
  • Jogarajan, S, 'Looking East - The Indian Tax System and Australian FDI' (2006) 10 Asia-Pacific Journal of Taxation, 23-35.
  • Jogarajan, S, 'Bring Them Home - The Case for Tax Concessions for Returning Australians' (2006) 16 Revenue Law Journal 1-24.
  • Murray, P; Jogarajan, S, 'Service Arrangements' (2006) 18 Weekly Tax Bulletin, 691-695.
  • Stewart, M, 'Venture capital tax reform in Australia and New Zealand' (2005) 11 New Zealand Journal of Taxation Law and Policy, 216-249.
  • Kobetsky, M, 'Attribution of profits to branches of international banks: The OECD discussion drafts' (2005) 20 Banking and Finance Law Review 319-360.
  • Kobetsky, M, 'The aftermath of the Lamesa case: Australia's tax treaty override' (2005) 59 Bulletin for International Fiscal Documentation 236-248.
  • Kobetsky, M, 'Intra-bank loans: Determining a branch's business profits under Article 7 of the OECD Model' (2005) 59 Bulletin for International Fiscal Documentation 48-62.
  • Stewart, M, 'Taxes and justice in context' (2005) 30 Australian Journal of Legal Philosophy, 134-142.
  • Stewart, M; Jogarajan, S, 'The international monetary fund and tax reform' (2004) 2004 British Tax Review, 146-175.
  • Stewart, M, 'Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries' (2003) 44 Harvard International Law Journal , 140-190.
  • O`Connell, A, 'Tax Issues for Charities in the New Millennium' (2002) 7 Deakin Law Review, 131-159.
  • Kobetsky, M, 'The tax treaty implications of the foreign bank branch measures' (2002) 17 Banking and Finance Law Review 181-214.
  • Stewart, M, 'Corporate Distributions and the "Profits First" Rule: Is the RBT Proposal Right for Australia?' (2002) 17 Australian Tax Forum, 59-112.
  • O`Connell, A, 'U.S./Australia Double Tax Agreement: Mostly Good News But Not Until 2003' (2002) 29 Tax Planning International Review, 36343.
  • Stewart, M, 'Deductibility of Travel Expenses: Is Australia Moving from a Global to a Schedular Income Tax?' (2001) 25 Melbourne University Law Review, 495-521.
  • Stewart, M, 'Capital Allowances: Working Through Some of the Issues' (2001) 36 Taxation in Australia, 255-260.
  • O`Connell, A, 'Using Tax Concessions to Encourage Investment in SMEs' (2000) 28 Australian Business Law Review, 443-457.
  • O`Connell, A, 'The CGT Concessions for Small Business' (2000) 29 Australian Tax Review, 183-188.
  • O`Connell, A, 'New Capital Gains Tax Legislation Encourages Venture Capital in Australia' (2000) 18 Journal of Taxation of Investments, 1-14.
  • O`Connell, A, 'Australia Offers CGT Concessions for Small and Medium-Sized Businesses' (2000) 21 Tax Notes International, 2241-2248.
  • O`Connell, A, 'Superannuation and Tax - Some Equity Issues' (2000) 28 Federal Law Review, 477-507.
  • O`Connell, A, 'Option 2: Will It Change What Is Included in Taxable Income?' (2000) 29 Australian Tax Review, 68-80.
  • Stewart, M, 'The David R Tillinghast Lecture: Commentary' (2000) 54 Tax Law Review, 111-130.


Reference Works

  • Coleman, C, Hanegbi, R, Hart, G, Jogarajan, S, Krever, R, McLaren, J, Obst, W and Sadiq, K, 'Principles of Taxation Law 2010', (3 ed, 2010).
  • Burgess, P; Cooper, G; Krever, R; Stewart, M and Vann, R, 'Cooper, Krever & Vann's Income Taxation: Commentary and Materials', (6 ed, 2009).
  • Kobetsky, M; Krever, R; O`Connell, A and Stewart, M, 'Income Tax, Text, Materials and Essential Cases', (7 ed, 2008).
  • Coleman, C; Hart, G; Jogarajan, S; Krever, R; McLaren, J and Sadiq, K , 'Principles of taxation law', (1 ed, 2008).
  • Kobetsky, M; Krever, R; O`Connell, A and Stewart, M, 'Income Tax, Text, Materials and Essential Cases', (6 ed, 2006).
  • Kobetsky, M; O`Connell, A; Stewart, M, 'Income tax text, materials and essential cases', (5 ed, 2005).
  • O`Connell, A; Krever, R, 'The International Guide to the Taxation of Sportsmen and Sportswomen' in Australia: Taxation of Sports Persons (2002) .
  • Kobetsky, M; Blackshield, T; Krever, R; Coper, M and Williams, G 'Taxation law' in The Oxford Companion to the High Court of Australia (2001).


Reports/Working Papers

  • Rider, C; Hong, X; O`Connell, A; Stewart, M; Herring, M, 'Taxation Problems in the Commercialisation of Intellectual Property' (Report/Working Paper No 01/06, 2006).
  • Farrow, I; Jogarajan, S, 'ASEAN Tax Regimes and the Integration of the Priority Sectors: Issues and Options' (2006) 85 pages.
  • Stewart, M, 'Venture capital tax concessions in Australia and New Zealand' (Report/Working Paper No 2005/02, 2005).
  • Stewart, M, 'Tax Reform and Development: Global and Local Politics' (Report/Working Paper No 2004, 2004).


Substantial Grants Received

  • Stewart, M, 'A study of the interplay between sham transactions, judicial and statutory anti-avoidance rules and the doctrine of abuse of rights in Australian and UK Tax Law'. Melbourne Law School Oxford-Melbourne research grant (2010).
  • O'Connell, A; Stewart, M; Harding, M, 'Defining, Regulating and Taxing the Not-for-Profit Sector in Australia: Law and Policy for the 21st Century'. Australian Research Council Discovery Grant (2010-2012).
  • Stewart, M, Godden, L, Langton, M, O’Fairchaellaigh, C, Strelein, L, Taylor, J, Tehan, M, 'Poverty in the Midst of Plenty’: Economic Empowerment, Wealth Creation and Institutional Reform for Sustainable Indigenous and Local Communities’. Australian Research Council Linkage Grant with industry partners Rio Tinto and Santos and community partner Marnda Mia (2009-2012).
  • O'Connell, A; Mitchell, R; Ramsay, I, 'Employee Share Ownership: current practice and regulatory reform'. Australian Research Council Discovery Grant (2006-2008).
  • Jogarajan, S, 'Influence of IMF on tax reform through its monitoring role' University of Melbourne grant (2006).
  • Telfer, J; Cooper, G; O`Connell, A; Stewart, M, 'Formulating an International Tax Framework Appropriate for Conduit Investment Countries' grant (2000).