Australasian Tax Teachers Association Conference 2007, TC Beirne School of Law, The University of Queensland

	Conference Program

Please note that the conference program is not yet finalised.

Social Events

The ‘Thomson Cocktail Reception’ will be held on Monday 22 January at Customs House at 5.30 pm on the Riverview Terrace.

The ‘CCH Conference Dinner’ will be held on Tuesday 23 January at Brett’s Wharf Restaurant, Hamilton.

Conference Program

Monday 22 January 2007 - Customs House, 399 Queen Street, Brisbane

1.00pm – 1.45pm	Registration and lunch – Long Room
1.45pm – 2.00pm	Conference Welcome speech – Professor Charles Rickett, Head, TC Beirne School of Law, The University of Queensland
2.00pm – 3.00pm Parallel Session 1	Simplification in the European Union Chair: John Prebble Presentations held in the Long Room Jesper Barenfeld A Common Consolidated Corporate Tax Base – A Saviour in the Quest for Tax Simplicity in the European Union Daniel Deak Tax Competition and Harmonisation: The Example of the European Union	Trusts Chair:Audrey Sharp Presentations held in Brisbane BMW Room Fiona Martin Entities that Maintain and Manage Native Title: Can they be Exempt from Income Tax as Charitable Trusts? Lex Fullarton The Common Law and Taxation of Trusts in Australia in the Twenty-First Century	Capital Gains Tax Chair: Chris Evans Presentations held in Lady Theiss Room Alvin Cheng Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: A Quantitative and Qualitative Inquiry Maheswaran Sridaran What reasons could (in theory) cause the Australian regime of income tax on capital gains to produce micro-level outcomes that fail to satisfy horizontal equity?
3.00pm – 3.30pm	Afternoon Tea
3.30pm – 4.30pm Parallel Session 2	Recent Developments in the Courts Chair: Ann O’Connell Presentations held in the Long Room Jennifer Butler Concession Fees as Allowable Deductions: Commissioner of Taxation v Citylink Melbourne Limited Andrew Maples Tax Complexity and the Capital-Revenue Distinction - Lessons to be Learnt from Two Recent New Zealand Cases	Small Business Chair: Dale Pinto Presentations held in Brisbane BMW Room Brett Bondfield Small Business and Tax Reform: Red Tape Rhetoric and Reality Jeff Pope & Hijattulah Abdul Jabbar Tax Simplicity and Small Business in Malaysia	Personal Income Tax Simplicity Chair: TBA Presentations held in Lady Theiss Room Colleen Fisher and Katherine Ritchie The Simply Impossible Pursuit of Simplicity in Changing the Tax Unit in New Zealand: Income Splitting Steven Frost Increased Personal Tax Rates and Consequential Changes to New Zealand’s Fringe Benefits Tax Regime – A Review of Simplicity 5 Years on.
4.30pm – 5.30pm	Plenary Session 1 – Mr Michael D’Ascenzo, Commissioner of Taxation “Simplifying Tax Administration in a Complex World” Co-chairs: Professor Ian Zimmer, Executive Dean, Faculty of Business, Economics and Law, The University of Queensland and Mr Peter Hill, Thomson Legal & Regulatory.
5.30pm – 7.30pm	“Thomson Cocktail Reception” on Riverview Terrace

Tuesday 23 January 2007

8.30am – 9.30am	Plenary Session 2 – Professor Michael Lang, Vienna University of Economics and Business Administration The Variety and Complexity of Allocation Rules in the OECD Model Convention - Is there a need for such Complexity? Chair: Professor Rick Krever, Director, Taxation Law and Policy Research Institute, Monash University.
9.30am – 10.30am Parallel Session 3	Tax Simplicity and Reform Chair: Gordon Cooper Presentations held in the Long Room Paul Kenny A Partial Analysis of the 1999 Ralph report: the Good, the Bad and the Ugly Sunita Jogarajan Purpose in Tax Consolidation – No More Purpose	Tax Incentives & Benefits Chair: Margaret McKerchar Presentations held in Brisbane BMW Room Uché Jack-Osimiri Nigerian Tax Incentives as a Vehicle of Industrialisation & Global Trade Helen Hodgson Tax Credits, Welfare benefits and the Concept of Family	Tax Avoidance Chair: Tom Delany Presentations held in Lady Theiss Room Ken Devos Measuring and Analysing Deterrence Mechanisms in Taxpayer Compliance Research Ranjana Gupta How the Perceptions of Tax Evasion as a Crime Mirror the Penalties
10.30am – 11.00am	Morning Tea
11.00pm – 12.30pm Parallel Session 4	Tax Simplicity and Reform Chair: Justin Dabner Presentations held in the Long Room Chris Evans Unravelling the Mysteries of the Oracle: The Voice of the Experts Mark Burton Consultation upon Tax Reform and Tax Complexity – A Comparative Study and some Tentative Conclusions Andrew Smith The Reform of Partnership Law and Taxation in New Zealand	Superannuation/Retirement Chair: Ross Kirkwood Presentations held in Brisbane BMW Room Gordon Mackenzie A Critical Analysis of the Proposed Changes to Superannuation Taxation Lisa Marriot Taxation of Retirement savings: New Zealand – The Extreme Social Experiment Masahiro Hidaka Population Aging and the lifetime tax Burden	Tax Avoidance Chair: Ken Devos Presentations held in Lady Theiss Room John Prebble & Rebecca Prebble Do General Anti-avoidance Rules Breach the Rule of Law? Tom Delany Tax Planning v. Tax Avoidance: Simply an Objective Test? Domenic Carbone Part IVA: Dominant Purpose, Tax Benefits and Subjective Intention
12.30pm – 1.30pm	Lunch
1.30pm – 3.00pm Parallel Session 5	Tax Simplicity and Reform Chair: Binh Tran-Nam Presentations held in the Long Room Margaret McKerchar Is the Simplified Tax System Simple? John Tretola The Simplified tax System – Has it Simplified tax at all and if so, should it be Extended? Adrian Sawyer New Zealand's Tax Rewrite Program - In Pursuit of the (Elusive) Goal of Simplicity	International Taxation Chair: Michelle Markham Presentations held in Brisbane BMW Room Dale Pinto Exclusive Source or Residence-Based Taxation - Is a New and Simpler World Tax Order Possible? Kerrie Sadiq Taxation of Multinational Banks: Alternative Apportionment through a Unitary Taxation Regime Aligning with Economic Reality Michael Kobetsky Unitary Taxation of Bank Branches	Tax Avoidance Chair:Mark Burton Presentations held in Lady Theiss Room David Dunbar Judicial Attitudes to Anti-Avoidance Legislation: A Comparative Study of the Australian and New Zealand Experience John McLaren Tax Avoidance and Tax Evasion: Should they be Considered One and the Same for Simplicity or is there an Important Distinction? Kalmen Datt Tax and Directors – Are Barbarians at the Gate?
3.00pm – 3.30pm	Afternoon Tea
3.30pm – 5.00pm Parallel Session 6	Tax Simplicity and Reform Chair: Adrian Sawyer Presentations held in the Long Room John Taylor The Movement of Capital Gains Tax Preferences through Trusts and the Causes of Tax Law Complexity Toni Brackin Overcoming Tax Complexity Through Tax Literacy – An Analysis of Financial Literary research in the Context of the Taxation System Linh Vu & Binh Tran-Nam The Uniform Personal Income Tax-Transfer Proposal: A Preliminary Assessment	Business Issues Chair: Stephen Graw Presentations held in Brisbane BMW Room Michael Walpole & Shirley Carlon The Role of Taxation in Businesses’ Choice of Location of Intangible Property Geoffrey Hart Leasing as a Method of Financing and Income Tax Law Ann O’Connell Employee Share Ownership Plans: Current Practice and Regulatory reform	The Tax Advising Profession Chair: Duncan Bentley Presentations held in Lady Theiss Room Justin Dabner Partners or Combatants: A review of the Relationship of the Australian Tax Office with the Tax Advising Profession Keith Kendall Can Tax Agents Provide Legal Advice? Chris Wallis Walk the Line
7.00pm – 10.30pm	“CCH Conference Dinner” at Brett’s Wharf Restaurant

Wednesday 24 January 2007

9.00am – 10.00am	Plenary Session 3 – The Honourable Mr Justice Richard Edmonds, Federal Court of Australia Recourse to Foreign Authority in Deciding Australian Tax Cases Chair: Paul Kenny, President of ATTA
10.00 – 10.30am	Long Room Taxation Institute of Australia Presentation by Mr Noel Rowland 2008 ATTA Conference presentation by Ms Bernadette Smith
10:30am – 11.00am	Morning Tea
11.00am – 12.30pm Parallel Session 7	Teaching Tax Chair: Colin Fong Presentations held in Long Room Michael Blissenden & Cynthia Coleman Teaching Income Tax Today: What approaches Should we Take? Clare Hyden Enquiry Based Teaching and Taxation Law Philip Burgess Thirty Years of Teaching Tax	Environmental Issues in Tax Chair: TBA Presentations held in Brisbane BMW Room Hope Ashiabor Earmarking of Environmentally Related Taxes and Charges as an Instrument for the Implementation of Ecological Policy Rosiati Ramli Environmental Taxes and Transport Externalities in Southeast Asian Countries: An International Comparative Perspective Natalie Stoianoff Economic Incentives for Ecological Gifts: A Comparison of Conservation Covenant Incentives in Australia and Canada	Consumption Taxes Chair: Michael Walpole Presentations held in Lady Theiss Room Tony van der Westhuysen Just what is a "Residence" for GST Purposes? Kathryn James Locating the Place of Idealism in Taxation – The Influence of Ideas on Australian Consumption Tax Reform Nthati Rametse Aggregate Net GST Start-up Compliance Costs for Australian Small Business
12.30pm – 1.30pm	Lunch
1.30pm – 3.00pm	Annual General Meeting held in Long Room
3.00pm	Afternoon Tea and closing

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