2015 - Adelaide, SA — AUSTRALASIAN TAX TEACHERS ASSOCIATION

2015 ATTA CONFERENCE

Adelaide, South Australia

The 27th Annual ATTA Conference was hosted in Adelaide, South Australia by the University of Adelaide between 19 January and 21 January 2015.

Conference theme:

It’s Time for Change

Please see below for images and past conference papers.

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CONFERENCE PAPERS

A Public Policy Case Study of the Introduction of the GST - Goods and Services Tax: tax reform can be successfully achieved

- ALVEY, John

An International Comparative Analysis of the Depreciation of Wasting Intangibles - Implications for Australia's ITAA97

- AUGUSTINOS, Nicholas

Practical injustice and the private tax rulings system

- AZZI, John

The Prospects of Successfully Suing Canadian Tax Officials For Negligence: An Assessment Of Recent Developments

- BEVACQUA, John

Scheme Penalties and Purpose - It's time for clarification

- BLACK, Celeste M

Is it really time for change? Have we really understood the present?

- BLISSENDEN, Michael

Does the nominal coverage of the law of trusts in the university accounting curriculum undermine the efficiency and effectiveness of Australian accountants in practice?

- BOCCABELLA, Dale and FREUDENBERG, Brett

Tax Law and Innovation Policy: Thinking Outside the Patent Box

- BOWLER-SMITH, Mark

GAAR (anti-avoidance) vs GAAR (anti-abuse)

- CASSIDY, Julie

Tax Haven Abuse - To Stop or To Treat?

- CHAK, Clement

Indirect Expropriation through Taxation: Look at the Tax Policy from International Investment Perspective

- CHONGCHIT, Patharawan

Human rights and taxation in Europe: lessons for an Australian taxpayer bill of rights

- DABNER, Justin

The Ethics of Tax Evasion - A Cross Cultural Study between Australia and Turkey

- DEVOS, Ken

Sumptuary Law at the Movies: The Entertainments Tax Act 1917 (Cth)

- DICK, Caroline

Retiring on a ton (1915 to 2015): It's time for sections 263 and 264 of the Income Tax Assessment Act 1936 (Cth)?

- DIRKIS, Michael and BONDFIELD, Brett

Losing Sleep: The Psychological Costs of VAT - Evidence from SMEs in Bangladesh

- FARIDY, Nahida

Not So Guaranteed: Superannuation guarantee and Australian small businesses

- FREUDENBERG, Brett

Taking the Taxation Effect into Account in the Assessment of Damages

- GRAW, Stephen

Administrative approaches to tax dispute resolution: Alternative perspectives from Australia and Russia

- GUGLYUVATYY, Evgney and EVANS, Chris

Exploring the moderating impact of switching costs in tax practitioner services relationship

- GUPTA, Ranjana

The changing demands of the tax profession and the impact on tax education

- HANSFORD, Ann and PEAKE, Alex

Tax risk management and the importance of a good reputation: a case study approach

- HANSFORD, Ann

Optional Assessment - Is it Effective in Developing Good Study Habits?

- HODGSON, Helen and MORTIMER, Colleen

Concession Timing and Tax Practitioners' Aggressiveness

- HOONG, Voon Yuen and AZMI, Anna Azriati Binti Che

Evaluating Australia's Tax Dispute Resolution System: A Dispute Systems Design Perspective

- JONE, Melinda

Two Legislations versus Two Acts: A model for Australian income tax

- JOSEPH, Sally

Tax Offset for Environmental Sustainability

- JOSEPH, Sally

Do thin capitalisation rules address the cross-border debt bias? A theoretical and empirical literature review

- KAYIS, Ann

Corporate Loss Carry-Back: Policy and Design Issues

- KENDALL, Keith and TAN, Amanda

Defining a good tax system. Perspectives from the UK, Australia and New Zealand

- KENNY, Paul

Whether Political and Economic Integration in the EU is a Case of Failed Tax Harmonization: A Neofunctionalist Response

- KHAN NIAZI, Shafi U

On the Kokoda Track: trekking towards petroleum, gas and mining tax reform in Papua New Guinea

- KRAAL, Diane

Dividend Imputation and BEPS

- LI, Estelle Xuerui and TRAN, Alfred

A comparative study of the Goods and Services Tax (GST) implications on real property transactions in Australia and New Zealand

- MA, Maggie and YONG, Sue

The United States Capital Gains Tax Regime and the Proposed New Zealand CGT: Through Adam Smith's Lens

- MAPLES, Andrew J. et al

An Investigation of Attitudes Towards White- And Blue-Collar Crime in New Zealand

- MARRIOTT, Lisa

Has the Charities Act 2013 changed the common law concept of charitable 'public benefit' and if so how?

- MARTIN, Fiona

The Mineral Resource Rent Tax has been abolished: Is it time for a new and better resource rent tax on all extracted minerals?

- McLAREN, John

International Tax Evasion

- MERCURI, Enrico

The effect of the 50 per cent CGT discount capital gains realisations - Australian evidence from time series data

- MINAS, John

Environmental tax reform requires the introduction of regulatory emission standards

- MORTIMORE, Anna

Whether Political and Economic Integration in the EU Is a Case of Failed Tax Harmonization: A Neofunctionalist Response

- NIAZI, Shafi U Khan

Kelsen's Pure Theory of Law Sheds Light on, but Fails to Account for, General Anti-Avoidance Rules of Income Tax Law

- PREBBLE, John

Exploring the Factors Affecting the Effectiveness of Tax Enforcement

- RAIG, John

Tax Non-Compliance of High Income Individuals in Malaysia: Evidence from Resolved Audited Cases

- RASYIDAH che ROSLI

Analysis of Correlation Between Corporate Tax Aggressiveness, Independent Commissioner's Proportion, and Corporate Debt Policy: The Study of Manufacturing Companies Listed in Indonesia's Stock Exchange for the Year 2008-2013

- RYZKIRIA, Myrna Savani and TJEN, Christine

Developing Nations and the Automatic Exchange of Information Standard - A 'One Size Fits All' Solution?

- SADIQ, Kerrie and SAWYER, Adrian

The Role of the OECD in the Current International Tax Law: Voluntary or "Obligatory"?

- SALEHIFAR, Alireza

The Tax Treatment of Charities: Allowing government to abrogate responsibility for provision of social goods

- SANGKUHL, Elfriede

What's in a Name? Social or Charitable Purposes?

- SEYMOUR, Elen

Tax Authority Information Assistance and Tax Compliance: Moderating Effect of Perceived Trustworthiness

- SIKAYU, Susan Hydra

Analysis of The Indonesian Small Medium Enterprises' Perception Related to The Publication of Government Law No. 46, 2013: Equality, Certainty, Convenience, and Efficient and Economic Aspects

- SILKANA, Violen Amelia and TJEN, Christine

Cost Sharing of Pensions Paid Under the New Zealand-Australia Social Security Agreement: Should It Be Time For Change?

- SMITH, Andrew M C

General Anti-Avoidance Rule (GAAR): An Option to Tackle Aggressive Tax Planning in Indonesia

- SURYANI, Niken Evi

Expanding the Tax Base to Improve Efficiency of Vehicle Tax: The Need for "Consumption Base"

- SUSILAWATI, Neni and SUMANTRI, Edi

Now you see it now you don't: "Who is the taxpayer" in Macquarie Bank case

- TING, Antony

Tax reform and tax simplification in Australia: An economic perspective

- TRAN-NAM, Binh

Review of SMSF investor knowledge and overconfidence on compliance patterns of Self-Managed Super Funds in Australia

- TRETOLA, John et al

The Role of the Commissioner as a General Unsecured Creditor in a Corporate Insolvency

- VILLIOS, Sylvia

Taxation of Sovereign Wealth Funds - Options for Reform

- WALPOLE, Michael et al

Small Business Owners' Attitudes Toward GST Compliance: A Preliminary Study

- WOODWARD, Lyley and TAN, Lin Mei

Influences of networking, relationship building and quanxi (social capital) on tax compliance behaviours

- YONG, Sue

2016 - Sydney, NSW

Earlier Conferences