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. Kobetsky, C. Brown, R. Fisher, s. Villios, Peter Gillies, Income Tax: Text, Materials and Essential Cases, (9ed. 2016) (Federation Press).
  • 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) (Federation Press).
  • 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 "Great Powers" and the Development of the 1928 Model Tax Treaties' in P. Harris and D. de Cogan (eds), Studies in the History of Tax Law, (8ed 2017).
  • M. Kobetsky, 'Are the OECD Transfer Pricing Guidelines part of the OECD commentary?' (2016) ITP@20: 1196-2016.
  • 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. Stewart, 'The Taxing Challenge of Digital Currency', (2017), Journal of Banking and Finance - Law and Practice.
  • S. Jogarajan, 'Regulating the regulator: Assessing the effectiveness of the ATO's external scrutiny' (2016) Journal of Australian Taxation.
  • 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).