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.

Books

  • M. Burton and K. Sadiq, Tax Expenditure Management: A Critical Assessment, (1 ed, 2013).
  • Y. Brauner and M. Stewart (eds), Tax, Law and Development, (1 ed, 2013).
  • E. Simpson and M. Stewart (eds), Sham Transactions, (1 ed, 2013).
  • M. Kobetsky, A. O' Connell, C. Brown, R. Fisher, C. Peacock, Income Tax: Text, Materials and Essential Cases, (8ed. 2012).
  • M. Flynn and M. Stewart, Death & Taxes: Tax-effective Estate Planning, (5 ed, 2012).
  • M. Stewart (Editor), Housing and Tax Policy, (2010).
  • T. Pagone, Tax Avoidance in Australia, (2010).


Book Chapters

  • S. Jogarajan, ‘The Drafting of the 1925 League of Nations Resolutions on Tax Evasion’ in P Harris and D de Cogan (eds), Studies in the History of Tax Law,  (2015), 253-292.
  • M. Burton, 'Bases Teoricas para o Federalismo Fiscal e sua Relevancia na Astralia Theoretical Bases for Fiscal Federalism and their Relevance in Australia' in Estado Federal e Guerra Fiscal no Direito Comparado Federal and State Tax War in Comparative Law, (2015)
  • S. Jogarajan chapters 'Capital Allowances', 'Fringe Benefits Tax', 'General Deductions', 'Goods and Services Tax', 'Specific Deductions', 'The Tax Formula', 'Trading Stock' in Principles of Taxation Law (2014).
  • M. Kobetsky, 'Study strategies and suggestions for Commerce students', in R. Krever (ed) Mastering Law Studies and Law Exam Techniques, (2014).
  • S. Jogarajan chapters 'Capital Allowances', 'Fringe Benefits Tax', 'General Deductions', 'Goods and Services Tax', 'Specific Deductions', 'The Tax Formula', 'Trading Stock' in Principles of Taxation Law (2013).
  • M. Stewart, 'Global tax information networks: Legitimacy in a global administrative state' in Y. Brauner, M. Stewart (ed), Tax, Law and Development (2013) 316-344.
  • Y. Brauner and M. Stewart, 'Introduction: tax, law and development' in Y. Brauner, M. Stewart (ed), Tax, Law and Development (2013) 3-22.
  • E. Simpson and M. Stewart, 'Introduction: 'Sham' transactions' in E. Simpson, M. Stewart (ed), Sham Transactions(2013) 3-28.
  • M. Stewart, 'The judicial doctrine in Australia' in E. Simpson, M. Stewart (ed), Sham Transactions (2013) 51-67.
  • S. Jogarajan. 'Bilateral tax treaties and ASEAN economic integration: Current position and future prospects in N. Sharkey (ed) Taxation in ASEAN and China: Local institutions, regionalism, global systems and economic development, (2012).
  • M. Stewart, 'Tax law and policy for indigenous economic development in Australia' in M. Langton, J. Longbottom (ed),Community Futures, Legal Architecture: Foundations for Indigenous Peoples in the Global Mining Boom (2012) 163-179.
  • M. Stewart, 'Taxation policy and housing' in S. Smith (ed), International Encyclopedia of Housing and Home (2012) 152-166.
  • M. Stewart, 'The tax expenditure concept globally' in Y. Brauner, M. McMahon, Jr. (ed), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective - Essays in Honor of Paul McDaniel (2012) 47-85.
  • M. Stewart, '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.
  • M. Stewart, 'Australia' in G. Bizioli, C. Sacchetto (ed), Tax Aspects of Fiscal Federalism: A Comparative Analysis(2011) 137-185.
  • M. Stewart, '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.
  • 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.
  • S. Jogarajan chapters 'Capital Allowances', 'Fringe Benefits Tax', 'General Deductions', 'Goods and Services Tax', 'Specific Deductions', 'The Tax Formula', 'Trading Stock' in Principles of Taxation Law (2010).
  • S. Jogarajan chapters 'Australia's Tax Regime', Capital Allowances', 'Fringe Benefits Tax', 'General Deductions', 'Goods and Services Tax', 'Specific Deductions', 'The Tax Formula', 'Trading Stock' in Principles of Taxation Law (2009).
  • S. Jogarajan chapters 'Allowable Deductions', 'Capital Allowances', 'Fringe Benefits Tax', 'Goods and Services Tax', 'Specific Deductions', 'Trading Stock' in Principles of Taxation Law (2008).
  • M. Kobetsky, 'The case for unitary taxation of international enterprises' (2008) 62 Bulletin for International Fiscal Documentation 201-215.

Conference Presentations

Journal Articles

  • M. Kobetsky, 'Multinationals unfazed by G20 crackdown' (2014) The Conversation.
  • M. Kobetsky, 'Multinationals, tax avoidance and paying their "fair share" ' (2013) The Conversation, June 2013.
  • S. Jogarajan, 'Stamp, seligman and the drafting of the 1923 experts' report on double taxation' (2013) 5 World Tax Journal 368-392.
  • M. Stewart and H. Jager, 'The Australian Parliamentary Budget Office: Shedding light on the dark arts of budgeting' (2013) 24 Public Law Review 267-288.
  • M. Stewart, 'Transnational tax information exchange networks: Steps towards a globalized, legitimate tax administration' (2012) 4 World Tax Journal 152-179.
  • M. Stewart, 'Taxing savings after Henry' (2012) 27 Australian Tax Forum 351-369.
  • S. Jogarajan, 'The conclusion and termination of the "first" double taxation treaty' (2012) 3 British Tax Review 283-306.
  • J. Chia and M. Stewart, 'Doing business to do good: Should we tax the business proftits of Not-For-Profits?' (2012) 33Adelaide Law Review 335-370.
  • S. Jogarajan, 'A multilateral tax treaty for ASEAN - Lessons for the Andean, Caribbean, Nordic and South Asian Nations' (2011) 6 Asian Journal of Comparative Law 145-166.
  • 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.

Reference Works

  • K. Sadiq, C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan, R. Krever, J. McLaren, W. Obst and A. Ting, 'Principles of Taxation Law 2017', (2017).
  • P. Burgess, G. Cooper, M. Stewart and R. Vann, 'Cooper, Krever & Vann's Income Taxation: Commentary and Materials', (7 ed, 2012).
  • M. Kobetsky, C. Brown, R. Fisher, S. Villios, P. Gillies, 'Income Tax: Text, Materials and Essential Cases', (2016).

Reports/Working Papers

  • M. Kobetsky et al, 'Mapping taxation in selected Asian developing countries: Identification of experiences and lessons to learn in six Asian countries - Summary Report (2013).
  • M. Kobetsky, 'United Nations practical manual on transfer pricing for developing countries (2013).

Research Publications

  • 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).