2016 - Sydney, NSW — AUSTRALASIAN TAX TEACHERS ASSOCIATION

2016 ATTA CONFERENCE

Sydney, New South Wales

The 28th Annual ATTA Conference was hosted in Sydney, New South Wales by the University of New South Wales between 20 January and 22 January 2016.

Conference theme:

Tax & Time Travel

Please see below for images and past conference papers.

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CONFERENCE PROGRAM

Sydney 2016 Conference Program

CONFERENCE PAPERS

Is the Citizen-Consumer the Future Taxpayer?

- BARRETT, Jonathan

Back to the Futuris: A Tale of Maladministration and Priviledge

- BEVACQUA, John

Tax and Superannuation Literacy: Australian and New Zealand Perspectives

- CHARDON, Toni et al

University Students and Tax Literacy: Opportunities and lessons for tax teaching

- CHARDON, Toni et al

Tax and time travel: looking backwards and looking forwards. Resolving Australian tax controversies of the future: does the European Convention on Human Rights suggest a better way?

- DABNER, Justin

Compensation: Does expenditure have to produce assessable income to be deductible?

- DELANY, Tom

An Assessment of Australian Tax Practitioners’ Commitment to and Compliance with the Code of Professional Conduct under the TASA 2009

- DEVOS, Ken

The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality

- DOUEIHI, Josephine

Taxing personal capital gains in Australia: An alternative way forward

- EVANS, Chris et al

“They are a tax fearing people”: Deterrent Effect – Penalties, Audit and Corruption in a Developing Country

- FARIDY, Nahida et al

Tax and Time travel Looking Back and Looking Forward - a Tax Administrators perspective

- FARRELL, Jan

Legislating Climate Change: Australia’s Renewable Energy Target legislation examined by a solar farmer

- FULLARTON, Alexander Robert

Expanding the use of TIEAs: Will an increase in information sharing and further cooperation between the ATO, Australian and global governments and institutions have a noticeable impact on tax evasion?

- GAIBL, Catherine and DICK, Caroline

Taxing Employee Share Schemes (ESS)

- GRAW, Stephen

Applicability of the source rules to directors’ fees received by overseas non-residents for services performed outside New Zealand

- GUPTA, Ranjana

Gender Equality and a Rights Based Approach to Tax Reform

- HODGSON, Helen and SADIQ, Kerrie

Caught in a time warp - Mr JG Russell, The Great Tax Avoider of Old

- HODSON, Alistair

Evaluating New Zealand’s Tax Dispute Resolution System: A Dispute Systems Design Perspective

- JONE, Melinda

Taxing Sovereign Wealth Funds Mark II: Looking to Singapore for inspiration

- JOSEPH, Sally

A Multinational Multiverse: Simulating Tax-Optimal Intercompany Funding Structures

- KAYIS-KUMAR, Ann

Romance and divorce between international law and EU law: Implications for European competence on direct taxes

- KHAN NIAZI, Shafi

Is There a Future for Environmental Taxes in New Zealand?

- MARRIOTT, Lisa

Have a tax break… have a Kit Kat? Taxing the sweet shop in the Swinging Sixties and the difficulties making sense of the legacy in the 21st Century

- MASSEY, David

Tax and Time Travel: Looking Backwards and Looking Forwards – Two Family Policies with Different Trajectories. The development of the paid parental leave and early childhood education policies in New Zealand and Norway

- MORRISSEY, Suzy

A review of research into corporate tax aggressiveness and leverage puzzle

- NGUYEN, H. Khiem

The Empirical Study on the Effect of External Factors on Tax Auditors' Conciliatory Style

- NORDIN SYAHIRAH, Zarifah and MUHAMMAD, Izlawanie

The Tax Morale of the Individual Taxpayers in Indonesia by Demographic Factors

- PARLAUNGAN, Gorga

Tax and the forgotten classes - a potted history

- PASSANT, John

Principles of Tax Policy

- PLEKHANOVA, Victoria

Do perception of corruption influence personal income taxpayer reporting behaviour? Preliminary evidence from Indonesia

- ROSID, Arifin

The Overlapping Relationship between Dispute Settlement Mechanisms of the World Trade Organisation and Double Tax Agreements

- SALEHIFAR, Alireza

Australian Tax Reform: Public Policy Foundations and Challenges

- SMITH, Greg

Australian Tax Reform: Public Policy Foundations and Challenges (presentation slides)

- SMITH, Greg

Digital currency - may be a "bit player" now, but in the longer term a "game changer" for tax

- STERN, Steven

Entrepreneurship and Income Tax: What was the Past Like – and Travelling into the Future

- STEWART, Miranda and THOMAS, Steve

Unpacking the "Direct Benefit" Requirement for Zero-rating Exports of Services in Section 21(3)(j) of Singapore's GST Act

- TAN, Justin Jerzy

The impact of recent tax changes on tax complexity and compliance costs: A tax practitioners’ perspective

- TRAN-NAM, Binh et al

Comparing the Canadian and Australian GAARs

- TRETOLA, John

The Certainty of Uncertainty: An Examination of the Pitfalls of Australia's Unique Debt-Equity Regime

- TROTMAN, Thomas and KENDALL, Keith et al

Tax collection, recovery and enforcement issues for insolvent entities’

- VILLIOS, Sylvia

The Future of Inter-Governmental Cooperation on Value Added Tax Avoidance and Evasion

- WALPOLE, Michael

A Proposed Statutory Remedial Power for the Commissioner of Taxation – A Henry VIII Clause to benefit taxpayers?

- WILSON-ROGERS

Challenging the validity of an assessment on the basis of conscious maladministration by the ATO

- WOELLNER, Robin

Tax Compliance and Cultural Values: The Impact of ‘Individualism and Collectivism’ on the Behaviour of New Zealand Small Business Owners

- YONG, Sue and MARTIN, Fiona

2017 - Wellington, NZ

2015 - Adelaide, SA