bluuebunny/crossref_metadata_2025 huggingface dataset:
Producing Multi-Media Teaching/Learning Materials for Teaching Legal Ethics and Professional Responsibility in Australian Law Schools: And the Lesson Is … Soldier On
Authors: Brun MJ Le , Ryan Trinity , Weyand Peter , Scull Lawry
Published: June 2021

The post-war expansion of government programs has seen the establishment of numerous tribunals to make decisions, or to hear appeals from government decisions, in areas as diverse as planning, migration and guardianship. At the same time, the need to regulate occupational groups has led to a proliferation of industry-specific disciplinary tribunals. All of these can be considered to be administrative tribunals, although no clear line separates them from “court- substitute” tribunals which adjudicate disputes relating to private rights and liabilities.
Lawyers’ Perceptions of Their Values: An Empirical Assessment of Monash University Graduates in Law, 1980–1998
Authors: Evans Adrian
Published: June 2021

[Extract] “This book is about the English legal system.” So begins this textbook, in a manner both appropriate and misleading. Appropriate, because of the book’s parochial focus on England; misleading, because the authors discuss the English legal process, not the English legal system as a whole. In any book about a common law legal system the reader would also expect a discussion of the categories or divisions of law, such as common law and equity, civil law and criminal law; a historical introduction; and a discussion of the constitutional background of the legal system, all of which are not considered here. This is not necessarily meant as a criticism; it simply suggests that a different title might have been more appropriate. In terms of what the authors do cover, their placing the English legal process in the context of not only its theoretical, but also its actual operation, makes the work significantly better than other “legal system” or “legal process” books, which mainly use a state-centred and rule- centred paradigm. The success of this book lies in the authors’ commitment to the importance of discussing law in context and in action, and in its juxtaposition of statutory provisions and empirical evidence as to their (non) operation in practice.
An Integrated Approach to Information Literacy in Legal Education
Authors: Carroll Robyn , Wallace Helen
Published: June 2021

The new teaching environment features flexible delivery, heavy use of technology, increased infusion of skills into the curriculum, large class sizes and overall, an increasing sophistication of the higher education teaching environment. Even in this environment, Erica McWilliams’ “teaching tech(no)body”, the virtual instructor, needs some of the old-fashioned teaching skills so necessary for rounded delivery of knowledge and skills to the students. This article examines training needs and options for legal academics and points to effective ways of engendering excellence. The article argues that voluntary teaching improvement rather than accreditation is the more valuable. However, any up-skilling schemes should not become an institutional or personal barrier to personal diversity in teaching style in the university, and especially in the Law School.
Structured Problem Solving: German Methodology from a Comparative Perspective
Authors: Wolff Lutz-Christian
Published: June 2021

In its review of the Federal civil justice system, the Australian Law Reform Commission recommended that, “in order to enhance appreciation of ethical standards and professional responsibility, law students should be encouraged and provided opportunity to undertake pro bono work as part of their academic or practical legal training requirements.” This recommendation was endorsed by the National Pro Bono Task Force in its report delivered to the Federal Attorney General in June 2001. To achieve this goal, the Task Force recommended that all law students should be provided with: • opportunities for internships/outreach programs with a pro bono focus; • opportunities to undertake clinical experience; • clinical components within the academic curriculum; • stand-alone electives such as “Public Interest Advocacy”; and • opportunities for reflection upon and critical analysis of ethical matters (including pro bono) in the classroom.
Teaching Legal Problem Solving: A Problem-based Learning Approach Combined with a Computerised Generic Problem
Authors: Martin Fiona
Published: June 2021

Providers of pre-admission practical legal training (PLT) aim to equip their graduates with a range of attitudes, skills, and strategies to enable them to function as ethical and competent newly admitted practitioners. In attempting to achieve those objectives, PLT providers need to try to gauge students’ intentions and perceptions in the learning process by considering how students approach learning, for this “has become one of the most significant and widely researched concepts in higher education. It is a central concept in the framework of teaching and learning law.” An important part of this “central concept” relates to students’ intentions in approaching a learning task – whether they intend to seek meaning and understanding from it, or merely to acquire what they perceive to be sufficient knowledge to complete part of a process. Consistently higher quality learning outcomes, more satisfactory results and increased student satisfaction have been linked to students adopting a “deep” approach to learning.
The Journey of a Law Teacher
Authors: Spiller Peter
Published: June 2021

This Note features a pedagogical method in a specific law practice course to suggest that this method can assist in meeting the challenge law teachers have faced for as long as there have been students, namely, how can the students be better prepared for the practice of law. The pedagogical method predominately uses the active learning technique of student presentations. Stated another way, the course is mainly taught by students. The course, entitled “Practising Law: Successful Strategies”, is bread-and-butter practical dealing with topics such as client care, marketing, hiring and motivating staff, insurance, office location and set-up, law partnership concepts, and retirement planning, to name a few. This Note explores the need for this type of course, then gives a brief historical overview of law teaching, describing the author’s law practice course introduced into the curriculum in 1996, giving some examples of the students’ creativity and contributions. The note closes with a discussion of the results of the pedagogy from evaluations submitted anonymously by the students as part of law school routine at the end of each term.
Rethinking Pro Bono: Students Lending a Legal Hand
Authors: De Brennan Sebastian
Published: June 2021

Negotiation is a key skill for legal practice and one that offers a rich theoretical literature as well as opportunities for experiential learning. However it can be a challenging skill to teach both in the law school and law firm environment. Many teachers have limited time and resources and may be tempted to fall back on a fairly basic model for teaching negotiation skills. This paper outlines research that is showing new and innovative ways of teaching negotiation skills. While best practice is still evolving, there are a number of clear insights from work to date. Practical suggestions for class activities are offered including in areas such as expert observation, emotional intelligence and analogical reasoning. The authors draw on their experience teaching negotiation skills both to students and practitioners. Their experience is varied, ranging from groups of 5 to 180, and includes both law school, law firm, government, corporate and non-profit clients in Australia, New Zealand, South Africa and the U.S.A. In particular, the authors draw on experiences with small group and on-line negotiation teaching with law students at the University of Melbourne and Monash University.
Performance in Law School: What Matters in the Beginning?
Authors: Larcombe Wendy , Nicholson Pip , Malkin Ian
Published: June 2021

This article reports on research at the University of Newcastle, Australia, in 2006, which sought to identify the major causes of stress and dissatisfaction among lawyers and to correlate that information with measures of lawyers’ mental wellbeing (neuroticism), emotional intelligence, and the type of legal education and practical legal training (PLT) they had received. Part II reviews the relevant literature, Part III outlines the methodology, Part IV the findings, and Part V the recommendations.
Bringing the Court and Mediation Room Into the Classroom
Authors: Horan Jacqueline , Taylor-Sands Michelle
Published: June 2021

This issue contains nine articles within the General Issue, Volume 19(1) and four articles within the Special Topic Issue — Incorporating Indigenous Perspectives in the Law Curriculum, Volume 19(2).
Finding an Indigenous Perspective in Administrative Law
Authors: Reilly Alexander
Published: June 2021

Indigenous land laws, Indigenous perspectives on Anglo-Australian property law and native title are often taught as optional or even irrelevant to real property in Australian law schools. Conventional pedagogical choices in many property law courses maintain this perspective through a restrictive curriculum schedule; through the limited provision of information about these matters in course readings; by neglecting the significance of language to property law generally and specifically to the historical development of property in Australian within the context of colonisation. In so doing, many property law courses diminish the radicalism and opportunity that Indigenous land laws offer the Anglo-Australian system of rights-based property which abstracts ownership from responsibility to land and water resources. This article suggests a pedagogical approach that is more inclusive of Indigenous laws and Indigenous perspectives on the Anglo-Australian law of real property.
The Emergence of the JD in the Australian Legal Education Marketplace and its Impact on Academic Standards
Authors: Cooper Donna , Jackson Sheryl , Mason Rodalind , Toohey Mary
Published: June 2021

Theoretical topics play a significant role in the law curriculum. There is, however, little scholarly literature on the pedagogical challenges of teaching theory to law students. This article takes some preliminary steps towards filling this gap. The article begins by discussing the place of theory in legal education. It then outlines some strategies for structuring theoretical modules in law courses and promoting student engagement with the material.
Implementing the Self-Management Threshold Learning Outcome for Law: Some Intentional Design Strategies from the Current Curriculum Toolbox
Authors: Huggins Anna , Kift Sally , Field Rachel
Published: June 2021

This article examines research on improving law students’ levels of psychological literacy in order to reduce prejudicial stigma and to improve students’ propensity to practice mindfulness. It argues that reducing discriminatory prejudice against mental health issues will improve the willingness of students who experience mental health problems such as anxiety and depression to seek help. It also argues that mindfulness will improve cognitive performance and self-awareness, which can be developed further using applied strengths theory and emotional intelligence. Strengths theory can help students to better understand how to apply their own unique mix of capacities and qualities to their legal education and subsequent legal practice. Understanding emotional intelligence can help improve students’ awareness of their own internal states, which contribute to their values, attitudes, motivations and behaviour, and insights into the likely motivations of others. Taken at large, the research indicates that improved self-awareness is related to the survival and wellbeing of students both during law school and in their transition to legal practice.
Invoking Cultural Awareness Through Teaching Indigenous Issues in Criminal Law and Procedure
Authors: Anthony Thalia , Schwartz Melanie
Published: June 2021

This paper offers a typology for rethinking the case for mandatory legal ethics education in the English law degree, by considering legal ethics education in other common law jurisdictions alongside the fundamental role which is played by legal culture, values and ethics in international commercial arbitration. Traditional undergraduate and post-graduate legal ethics education is often focused on the law of lawyering: the professional regulation of lawyer conduct, legal practice and legal services. However the field of international arbitration (IA), which is increasingly dominated by lawyers, helps to illustrate why legal ethics has arguably become a substantive body of legal knowledge in its own right. It deserves separate critical study due to increasing demands for a heightened sensitivity to cross-cultural values in all law graduates who are moving into transnational legal and non-legal professional environments, within and beyond the field of IA. A new paradigm for legal ethics education may thus be relevant for all jurisdictions.
Reading Law: Motivating Digital Natives to ‘Do the Reading’
Authors: Spencer Liesel , Seymour Elen
Published: June 2021

This special issue comes at a time of expanding scholarship into the impact of contemporary economic and managerial practices on the tertiary sector in Australia. Debates about this subject have been going on over a considerable period of time — beginning, perhaps, with the Dawkins reforms of 1988. However, as the market focus of tertiary education has intensified, workloads have escalated and concerns about changes to governance and impacts on the quality of research, teaching and assessment have become more pervasive. Greater scholarly attention to these issues within law has been triggered in part by conversations which have opened up as a result of Margaret Thornton’s generative book Privatising the Public University: The Case of Law
‘Selling the Dream’: Law School Branding and the Illusion of Choice
Authors: Thornton Margaret , Shannon Lucinda
Published: June 2021

This article offers a site-specific study of neoliberalism in practice in the discipline of law. It documents the way research assessment policies were imposed on the discipline of law leading to the creation of law journal ranking lists. It is a story about how law gradually lost autonomy over design of the methodologies for research assessment, while seeming to continually and steadfastly oppose that movement. The article concludes with some observations about strategic thinking about sector research policies and the need for law to focus efforts on forestalling further erosion of traditional, scholarly values and power distributions within the legal academy.
Audit Culture: Why Law Journals are Ranked and What Impact This Has on the Discipline of Law Today
Authors: Bowrey Kathy
Published: June 2021

In this article we map the history of important changes in Australian legal education over the past 20 years, with a focus on the influence of the profession on legal education. Using Thornton’s account of contemporary law schools ‘jettisoning the critical’ as a starting point we sketch out a vision of legal education that retains a strong focus on critical thinking. We also ask what spaces for critical pedagogy might be created and argue that even in the context of current constraints it is possible for legal academics to teach in ways that are consonant with their values and pedagogical philosophies. As evidence of this, we set out some of the ways that we are undertaking this project in our own compulsory and elective courses at the Adelaide Law School.
Academic Resistance to the Neoliberal University
Authors: Heath Mary , Burdon Peter D
Published: June 2021

As with other professions, the declining rates of recruitment and retention of lawyers in rural and regional Australia is of significant concern. Whilst the causes of this vary between communities, common depictions of the rural and regional lawyer’s role indicate that employment as a lawyer in such areas is characterised by unique personal and professional challenges. Nonetheless, employment as a rural and regional lawyer also offers practitioners rewarding opportunities and lifestyle benefits. Research from other disciplines indicates that the challenges inherent in rural and regional professional practice may be alleviated, and benefits more easily harnessed, via place conscious discipline-specific curriculum that sensitises tertiary students to, and prepares them for, the rural and regional career context. Largely oriented towards substantive content to satisfy external accrediting bodies, undergraduate legal education does not typically acknowledge the ‘places’ in which graduates will practice as professionals. This article argues however that there is scope to incorporate place within legal education, and documents an innovative curriculum development project which embeds place consciousness to better prepare law students for employment in rural and regional legal practice. Drawing upon methods from other disciplines, the project team designed a curriculum package which aims to sensitise students to the rural and regional legal practice context, and equip them with the skills to overcome challenges and take advantage of the opportunities available in a rural or regional professional career.
Understanding the Power of Law: Engaging Students in Criminal Law Casework
Authors: Douglas Heather , Taylor Monica
Published: June 2021

This article considers the embedding of the ‘Ethics and Professional Responsibility’ graduate attribute into two subjects at the Faculty of Law, University of Technology Sydney: Ethics and Professional Conduct, and Evidence and Criminal Procedure. The focus is on an aspect of how law students are taught to ‘think like a lawyer’ and make legal decisions that require ethical judgment specifically narrative intelligence and the emotional content of ethical judgment. The content of two teaching and learning strategies that incorporate emotional knowledge will be explained. The purpose of the strategy in Ethics and Professional Conduct is to equip students with an understanding of the impact of emotions on ethical judgment and the need for emotional self-awareness. The purpose of the strategy in Evidence and Criminal Procedure is to equip students with an understanding of the ethical implications of how lawyers use emotion persuasively and tactically to influence juror judgment. Cognitive philosophy is applied in these strategies to exhibit how emotion within narratives can be the subject of analysis and how lawyers use emotion to influence juror decisionmaking and whether, and in what circumstances, this is ethical.
Judging the Quality of Legal Research: A Qualified Response to the Demand for Greater Methodological Rigour
Authors: Roux Theunis
Published: June 2021

Capstone programs are increasing recognised as high-impact value-laden learning experiences for students, especially in aiding the transition of final year students to professional practice. Although these learning programs have a long history in many disciplines, they are a very recent inclusion in law curriculum in Australia. This paper reports on a project designed to renew the final year law curriculum in Australia by developing a principled approach to designing capstone programs. This framework is based on six key principles, which are transition, integration and closure, diversity, engagement, assessment, and evaluation. The project also identified two themes underpinning capstone experiences which sit behind the six principles - integration and closure, and transition. The principled approach advocated by the authors’ bridges the gap between curriculum theorising and practice. This paper discusses the theme of transition and how the resources provided in the project Toolkit assist unit coordinators to design effective final year capstone programs. The toolkit outlines the six principles, providing commentary on each, and also offers suggestions for subject models along with examples of actual capstone programs, all of which have been designed to facilitate smooth transitions for final year students as they move from undergraduate to emerging professional.
Do (Underperforming) Students Benefit from a Flipped Lecture? Evidence from Business Students Studying Company Law
Authors: Mezzanotte Felix E
Published: June 2021

In a company law course, the face-to-face lecture was flipped with the purpose of improving the lecture experience of students and their preparedness to engage in deep-learning seminar activities after the lecture. The flipped lecture consisted of a bundle of three tasks: a set of three pre-recorded videos narrating the lecture slides, an online graded quiz, and an oral feedback session on the quiz’s solutions. The students completed the first two tasks outside class but the third task in class. Data from a student survey and course grades were used to evaluate the performance of the flipped lecture compared with the face-to-face lecture. Although the results showed that, on average, there was only a slight difference in students’ preference and preparedness in favour of the flipped lecture, this difference turned out to be larger in magnitude and statistically significant when the sample was split by student GPA scores. The flipped lecture yielded greater benefits to Low-GPA students, compared with High-GPA students, especially when Low-GPA students watched the pre-recorded videos at least twice. Findings suggest that the group of students who need greater support in learning are the more likely to enjoy and profit from the flipped lecture.
The use of criminal justice mechanisms to combat doping in sport
Authors: McKenzie Christopher
Published: June 2021

Drugs cheats in professional cycling, as well as in other sports, may be liable to criminal justice sanction under current law. Adopting criminal justice mechanisms and being firm in denunciation of dishonest conduct in sport through the use of criminal charges against athletes and sports managers may challenge doping more effectively than is achievable through administrative sanction and education.
Public Health Policy and Personal Responsibility in Sport - Competitive or Collaborative?
Authors: Townsend Ruth
Published: June 2021

Public health policy is designed to offer a utilitarian approach to the management of public health issues. New developments in civil liability legislation support the move towards individuals accepting personal responsibility for their actions particularly in areas of sport and recreation. An examination of both reveals the potential for policy and law to clash when examined in light of the burgeoning obesity epidemic, where encouragement to engage in physical activity is viewed as a cornerstone to managing the associated health issues, but the risk of injury whilst doing so is high.
Maintaining the integrity of the AFL’s draft and salary cap systems
Authors: Davies Chris
Published: June 2021

To retain the integrity of its draft and salary cap systems it is essential that the AFL provided suitable penalties for recent breaches of both systems. While COLA has been viewed by its critics as providing the two Sydney clubs additional money under the their salary caps, a suggested compromise is to keep the allowance for players on the lower end of the AFL salary scale, but phase it out for those on the higher salaries.
Securing Health and Safety at Major Sporting Events
Authors: Windholz Eric
Published: June 2021

This article examines the duties and responsibilities owed by persons involved with organising and staging major sporting events under Australian workplace health and safety (WHS) laws. While WHS laws focus primarily on the health and safety of workers, they also have a very broad public safety component. This examination reveals multiple actors involved with major sporting events owe broad, concurrent, overlapping and non-delegable WHS duties. The duties appear to impose onerous obligations on event organisers to ensure the safety of work undertaken by expert contractors they engage. On closer examination, however, the duties form part of a larger legislative scheme that allocates risk management responsibilities amongst persons involved with major sporting events.
Olympism and the Olympic Charter – The Potential for Women
Authors: Pearce Simone
Published: June 2021

Extract:

The involvement of women in and around the Olympic Games has been the subject of much conjecture.The International Olympic Committee (IOC) has over many years, undertaken significant efforts to advance the position of women in and in relation to the Olympic Games. One way the IOC has sought to increase the participation of women athletes at the Olympic Games in recent times, has been to agitate for the inclusion of women from countries where representation has not occurred in the past, or has been poor.
Doping in Sport and the Issue of Defamation in Australia: The Successful Actions
Authors: Davies Chris
Published: June 2021

Sean Carolan and Mark French, both launched defamation proceedings in relation to comments made in the print media about their alleged involvement in doping in sport. The comments made about Carolan was in relation to his position as personal trainer with the Sydney Roosters while the comments about French were about his alleged taking of banned substances as a professional Olympic cyclist. Both were successful in their actions, highlighting the fact that defamation law can help restore the reputation of those accused in the media of being involved in doping. It is suggested these doping cases and other sport defamation cases indicate that defamation law in Australia does provide the right balance between protecting someone’s reputation and preserving a right to freedom of speech.
Tax Traps in the Financial Structures of “Resident Funded” Retirement Villages
Authors: Dirkis Michael J
Published: June 2021

It is claimed that the way to make large, tax-free profits is to develop a resident-funded retirement village. This claim is examined in respect of stata title developments and the various occupancy right based developments, in particular, the lease premium, the loan and the share premium methods. The author’s examination reveals that all the occupancy right methods result in excessive assessments, as the entire in-going contribution is assessable and no deduction is available for development costs. Variations to these occupancy reight methods are examined, but they fail to overcome the threat imposed by Part IVa of the Income Tax Assessment Act 1936. On the other hand, only the actual development costs are assessed under the strata title method. On balance, the strata title development method gives the best tax result. The occupancy right methods do not live up to their claimed tax advantages.
Capital Gains Tax Consequences of Property Settlements upon Divorce and Separation
Authors: Cassidy Julie
Published: June 2021

Until recent times, the Australian taxation system did not generally treat as assessable gains in the nature of capital. With the introduction of Part IIIA into the Income Tax Assessment Act 1936, however, capital gains are now taxed for the first time on a comprehensive basis. The new provisions purport to have a wide scope, affecting nearly all aspects of human relations and business. This extensive operation requires all lawyers, not only taxation lawyers, to have at the very least a basic grasp of these provisions. This article is directed at the capital gains tax implications of family law property settlements.
The Hong Kong Tax System : an Overview
Authors: Greig John
Published: June 2021

The Hong Kong tax system is generally regarded as relatively simple and favourable to the taxpayer compared to that of many industrialised nations. In view of the growing importance of Asian-Pacific economies, a familiarity with the basic tenets of different countries’ tax systems is a necessity. Hong Kong provides valuable lessons and examples.
The Investigatory Powers of the Commissioner Under the Income Tax Assessment Act and Individual Rights
Authors: McCabe Bernard
Published: June 2021

The Federal Government has foreshadowed another crackdown on tax avoidance as part of its attempts to fund the “One Nation” economic package. This article examines the investigatory powers at the disposal of the Commissioner for this purpose and asks whether those powers are unacceptably wide.
Supervisory Activities as Permanent Establishments : The Australia/Japan Treaty
Authors: Hadaway Jane
Published: June 2021

What are ‘supervisory activities’? When will such activities constitute a permanent establishment of a corporation in an overseas country? What tax planning opportunities are available? These issues, which are often of great importance when planning international commercial operations, are explored in this article with particular reference to the Australia/Japan Treaty.
The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission
Authors: Cassidy Julie
Published: June 2021

The taxable nature of the proceeds from isolated sales raises many difficult questions of law and fact. While it is clear that profits stemming from the sale of property are taxable when the vendor is in the business of selling such assets, when such proceeds will be considered taxable when the person is not in such a business remains to some extent unclear. This article critically examines the Federal Commissioner of Taxation’s view as to the taxable nature of isolated receipts, expressed in TR 92/3, and the professional bodies’ reply, concluding that neither presents an accurate picture of the law.
The Evolution of Tax Avoidance
Authors: Cleary Jo
Published: June 2021

Once a legal, acceptable practice, tax avoidance evolved into being illegal and unacceptable. This article discusses the alterations to legislation and the changing attitudes of taxpayers, their advisers and the judiciary that facilitated this evolution.
The State of Taxpayers’ Rights in Japan
Authors: Ishimura Koji
Published: June 2021

This article outlines the major issues on taxpayers’ rights in Japan. It identifies the current position in each area, before making recommendations for reform. The discussion reflects international developments in taxpayers’ rights.
Thin Capitalisation Changes - Effect on Trusts
Authors: McDermid Jeff , Young Sheree
Published: June 2021

The changes to Australia’s Thin Capitalisation provisions introduced by Taxation Laws Amendment Bill (No 4)1997 will have an adverse impact on many foreign-controlled trusts. This article examines the implications of the changes and illustrates their effect on many common trust structures.
Tax Legislation of the People’s Republic of China and its Information Sources
Authors: Jianxiong Zhai
Published: June 2021

Revenue Law is one very important part of China’s legal system. In China, there has not been a single tax code but rather, a whole series of seperate laws and regulations on various kinds of tax. In view of the complexity of tax law and its propensity to change, it is important for researchers and practitioners to have access to tax law materials. The purpose of this paper is to provide information on sources of Chinese tax law.
Using Tax Incentives to Encourage Investment in the Australian Film Industry
Authors: Clark Braedon
Published: June 2021

In light of the recent adoption fo Film Licensed Investment Companies by the Commonweatlh Government, this article examines the operation and effect tax incentives have had on indirect investment in the Australian film industry. The article looks at whether there is a need for tax incentives, the policy justifications for providing tax incentives and which type of incentive is most effective.

This article argues for expansion of tax incentives to encourage private investment in the Australian Film Industry. An increase in investment may well promote the quality, creativity and commercial viability of Australian Films.
Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment
Authors: Arbutina Hrvoje
Published: June 2021

This article considers value added tax issues in Croatia. Generally, Croatian VAT is in accordance with the Sixth Directive of EU. This Directive was the model on

which the Croatian VAT was designed. It raises design issues for other countries implementing a VAT/GST. In Croatia, the tax treatment of financial services is

different from the solution in the Directive, giving unjustified advantage (tax exemption) to certain financial institutions. Originally there was only one tax rate,

but later, dictated by political need, a zero rate was introduced. The author considers other issues of implementation including the length of accounting

periods.
Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business
Authors: Pope Jeff
Published: June 2021

The burden of small business acting as an ‘unpaid tax collector’, particularly for the Goods and Services Tax (GST), is currently subject to much political debate in

Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews international estimates of small business tax

compliance costs, particularly for the GST, that clearly demonstrate regressivity and the large relative burden faced by small business. Estimates of small business GST

start-up costs and their relevance for recurrent costs are considered, with the importance of offsetting benefits, including cash flow and managerial benefits, being

recognised. The key part of the article assesses four major ways of alleviating the ‘GST paperwork’ burden upon small business: (monetary) compensation; raising the

GST registration threshold level; improved tax payment arrangements; and taxpayer education. Based on UK and French experience, it appears that, for Australia, an

extension of existing policies, particularly simplified tax payment arrangements, offer the best prospects. However, such policies need to be carefully crafted with some degree of innovation and less emphasis on the tax revenue foregone.
GST and Insolvency Practioner Liability: Who Are You?
Authors: Anderson Colin , Morrison David
Published: June 2021

[Extract]The imposition of a general consumption tax in Australia from 1 July 2000 has raised interpretation and application issues for many industry groups. One of those groups affected are insolvency practitioners. The legislation, as it operates in relation to them, seems unclear in several respects.
Deductibility of Education Fees
Authors: Bentley Duncan , Corkery Jim
Published: June 2021

[Extract]Education to acquire a skill is a capital asset. Expenditure to create this asset is distinct from the revenue-related expenditure to maintain education skills.

The present law on deductibility requires that the taxpayer be in an established career already, and that the education expenditure be to ensure advancement in that career, and lead to promotion and increased income in that career. As the tax law stands, the cost of education to acquire new skills is not deductible.
Commissioner’s Powers of Settlement and Compromise
Authors: Priestley L J
Published: June 2021

The Commissioner’s general powers of settlement compromise are not widely understood. This article explores their meaning through an analysis of the good management rule and the requirement that the Commissioner act fairly. The

United Kingdom (UK) provides recent examples of cases where the courts have closely examined these principles. These are discussed at length and considered in the context of the Australian position.
Taxation in Australia of Non-Resident Athletes : Maurice Green and the Olympic Games : Can the ATO Catch the Fastest Man in the World?
Authors: Lloyd-Pugh Tegan , McMahon Jane
Published: June 2021

The taxation of international athletes competing in Australia depends largely on the source and character of income earned. The existence of tax treaties or Double Tax Agreements between Australia and an athlete’s home country can also have an impact on an athlete’s assessable income. Following Braedon Clark and Leslie Miller’s Taxation and Sport in Australia, this article extends the scope to examine taxation of typical forms of income earned by

international athletes competing in Australia, both in a non double tax agreement environment and in jurisdictions with double taxation agreements. Following the Sydney Olympics and Goodwill Games, the FIFA World Cup in

Korea and the Commonwealth Games in Manchester, and with the Rugby World Cup in 2003, this discussion remains topical.
A Review of Stephen Barkoczy, Don Maloney and Wayne Ngo, Pooled Development Funds Handbook
Authors: Mroczkowski Primrose
Published: June 2021

Book Review of Stephen Barkoczy, Don Maloney and Wayne Ngo, Pooled Development Funds Handbook 2001 Australian Tax Practice, ISBN 0864602952, 305pp
Turning Base Metal Into Gold - Ronpibon Tin Revisited
Authors: Gerber Paul
Published: June 2021

[Extract]This article is the result of a light hearted after-dinner speech I gave at the Sixth Owen Dixon Dinner at Bond University in which I suggested, tongue in cheek, that the thousands of judges magistrates, Law Reform Commissioners, barristers, solicitors and – dare I say it – Law Professors – junketing to places like Florence,

Dublin Paris and New York might derive little comfort from the decision of the High Court in Ronpibon Tin1 if they claim all their expenses as outgoings incurred in

achieving ‘professional development’. And this was before Queensland Magistrates decided to close their courts for three days for their annual ‘professional development’ conference, coincidentally taking place at the same time as the State of Origin rugby league match in Brisbane. Jim Corkery, rarely missing an opportunity, quickly challenged me to write an article on Ronpibon Tin. So here it is!
Complying with Australian and PATA Transfer Pricing Documentation Rules - A Sisyphean Task?
Authors: Markham Michelle
Published: June 2021

With the increase in international trade, revenue authorities are taking an aggressive approach to transfer pricing. This article argues that Australian documentation requirements are particularly cumbersome and can give rise to unreasonable application of penalty provisions, given the lack of clarity in the rules. It recommends improved rule clarity and a ‘one-strike’ safe harbor. Australia has joined with the United States, Canada and Japan to

produce a multilateral transfer pricing documentation package in response to concerns that the documentation burden is excessive. This article argues that although the package is a good first step, it does not yet meet its goals of certainty, flexibility and cost-saving.
An Analysis of the Concepts of ‘Present Entitlement’
Authors: Everett Anna
Published: June 2021

The correct allocation of tax liability under a trust is determined by reference to the beneficiary’s ‘present entitlement’ to the income of the trust. It is apparent

that the equitable nature of the parties’ interests, under a trust, has made the determination of tax liability difficult. In order to clarify the position, this article

will outline the equitable principles referred to in case law.
Tax Treaties’ Interpretation and Application under the Challenges of the Digital Economy - Issues Raised by PANAMSAT v Beijing State Tax Bureau
Authors: Tan Ge
Published: June 2021

[Extract]Tax treaties are designed to deal with double taxation on income derived from crossborder transactions. If, however, the two contracting countries do not arrive at the same conclusion with regard to the tax rights under the treaty, judicial double taxation can occur today. This note analyses a case involving China and the US, which highlights this issue.
Tax Rulings : Opinion or Law? The Need for an Independent ‘Rule-Maker’
Authors: Scolaro Diana
Published: June 2021

The taxation ruling system in Australia lacks the necessary independence required to operate fairly for taxpayers. This is because rulings are issued by the Commissioner and, given his primary role as tax collector, his rulings are

inherently biased. This bias is problematic because in practice, rulings tend to achieve a ‘de facto’ law status and therefore, the opinion of the Commissioner is unfairly applied as if it were law. To restore equity in the system, an independent ‘rule-maker’ is essential. This article examines the need for an independent rulemaker, and puts forward an initiative for the independent administration of

Australia’s tax ruling system.
‘Changing CGT Small Business Concessions - For Better Or Worse?’
Authors: Tretola John
Published: June 2021

This article reviews the significant changes that have been made to the CGT small business concessions legislation 2006-9 and focuses on whether these changes have improved access to the concessions.
Farming carbon: taxation implications of the Carbon Farming Initiative
Authors: Black Celeste , Dirkis Michael
Published: June 2021

The Government’s clean energy strategy, to commence from 1 July 2012, departs from the former Carbon Pollution Reduction Scheme (CPRS) in a number of ways. One key departure is the Carbon Farming Initiative (CFI). The CFI signals a change in approach to land use issues from the previous CPRS, as the Government has decided agriculture and other land-based activities will not be covered by the carbon pricing mechanism. Rather, changes in land use will be incentivised by way of the CFI. The CFI also goes well beyond the forestry-based activities included in the CPRS to cover many and varied project types.

This article explores the tax implications of key elements of the CFI. It describes the link between the CFI and the carbon price that forms the basis for the inclusion of units issued under the CFI in the taxation rules. It also outlines the key operation and taxation elements of the revised clean energy scheme and highlights key departures from the CPRS.
Personal Services Income: where to from here?
Authors: Delany Tom
Published: June 2021

In Australia, the regime for the taxation of Personal Services Income (PSI) has suffered from being complex, unclear and uncertain, leading to poor compliance with the rules. Personal services income is defined as a reward for, or the result of, one’s personal efforts. Prior to the introduction of the regime, the tax system was plagued with a major inequity: it was possible for individuals to reduce their tax liability by alienating their PSI to an associated company (or other legal entity) and by claiming inappropriate ‘business’ deductions. This article reviews the current interpretation of the PSI rules, evaluates the Board of Taxation and the Henry Review findings and suggests an approach that reduces the potential application of Part IVA.
High-frequency trading and a financial transactions tax
Authors: Corkery Jim , Zornada Kristen
Published: June 2021

High-frequency trading is the practice of using computerised algorithms to hold investment positions for very short periods of time, influence the market and profit from the distortions. Analysis of the practice reveals that it may threaten the stability of the market. For example, it contributed to the 6 May 2010 ‘flash crash’. This article considers how to limit high-frequency trading and minimise its negative effects, including the efficacy of levying a financial transactions tax on high-frequency trades or financial transactions generally. It also notes the possible application of insider trading laws to high-frequency trading.
Small business entity tax concessions: Through the eyes of the practitioner
Authors: Marsden Stephen , Sadiq Kerrie , Wilkins Timothy
Published: June 2021

Australia’s small business sector has pursued often-competing imperatives of simplicity, equity and efficiency in the income tax regime (particularly focusing on the notion of simplicity) over the last decade. In 2001, there was an attempt to provide such simplification and reduce the compliance burden faced by Australian small businesses through the ‘simplified tax system’ (‘STS’). However, despite amendments over the years, the regime is much criticised. This article explores how the STS (now known as the ‘small business entity’ regime or ‘SBE’) is utilised from the perspective of tax practitioners, by analysing their recommendations to small business clients in respect of the regime. The results indicate that practitioners believe the regime did nothing to simplify the tax system for small businesses or reduce tax compliance costs. Indeed, the practitioners believed that the introduction of small business concessions had actually achieved the opposite result — it had increased tax compliance costs for their small business clients. However, tax practitioners still recommend the regime highly because it minimises their client’s tax liability.
Is it a levy, or is it a tax, or both?
Authors: Taylor Madeline
Published: June 2021

The trend of imposing levies in Australia because they are a ‘soft charge’ rather than a ‘hard tax’ is growing. The definition of a levy remains unclear to many Australians. The 2013 announcement by the federal government to increase the existing Medicare Levy to fund the National Disability Insurance Scheme (‘NDIS’) invites comment on whether a difference exists between a tax and a levy.
The Transition to Retirement Provisions: A Critical Analysis and a Consideration of Policy Alternatives
Authors: Hanegbi Rami
Published: June 2021

The Transition to Retirement (TTR) provisions allow workers who have reached preservation age to access their superannuation despite not ceasing employment. Full-time mature workers commonly use these provisions for tax minimisation purposes. Such use is inconsistent with their original aim of enabling mature workers to transition to retirement by lightening their workload while accessing their superannuation to top up their reduced income. Furthermore, despite claims that the ability of full-time workers to use the TTR provisions helps to achieve certain policy goals, a number of alternative policies considered in this paper are better suited to fulfilling such goals.
Turning gambling silver into tax gold?
Authors: Tretola John
Published: June 2021

This paper is on the topic of gambling winnings and how silver (coin/money) can sometimes, if the correct set of circumstances exist, be turned into tax gold (tax payable to the Australian Tax Office).

This is a topical issue due to some recent publicity in Australia about the so called Punters’ Club and their reported annual profit of $50 million gained from some $2 billion worth of bets placed annually and how the Australian Tax Office (ATO) is looking to tax the 19 identified members of this ‘club’ on their respective share of these winnings. These club members are of course choosing to ‘gamble’ against the ATO that they should not be taxed.

The paper looks at the various approaches taken by Australian courts over the last century to the issue of whether gambling wins are assessable and highlights that of critical importance to the resolution of this issue is whether the gambling activities are carried on in the form of a business activity in a systematic and organised manner and whether the gambling activities involve a significant element of skill as opposed to mere random outcomes.

The paper also considers the approaches to gambling cases taken in other similar tax law jurisdictions to Australia, such as the United Kingdom, Canada and New Zealand, in order to reveal common threads applicable to judgments across these different jurisdictions.

Based on the principles of case law identified, the paper also considers the likely ‘chances’ of the Punters’ Club’s success in its arguments against the ATO.
Comparing the New Zealand and Australian GAAR
Authors: Tretola John
Published: June 2021

This paper seeks to compare and contrast the Australian and New Zealand general anti-avoidance rules (GAAR) and to highlight what parts of each respective GAAR work well and which parts could be improved.