Wide-ranging reform of Australia’s federal tax system has proven to be a ‘bridge too far’ for the past two decades of federal politicians. But if… Read More ›

Tasmania’s State Taxation System: A Case for Reform

In the current climate of declining university revenues, it is worthwhile considering ways in which to address the challenge while simultaneously supporting government policy on… Read More ›

Fostering Industry-University Collaboration in Light of the R&D Tax Incentive

We are seeing incredible stories of businesses responding to the COVID-19 restrictions and lockdowns, to simply either keep operating, keep staff employed, or to utilise… Read More ›

Pandemic Responsive Business ‘Hacks’ Show Innovative Strength, but Does the Similar Business Test for Company Losses Stack up in Response?

A multitude of studies have estimated the effect of taxes on country-level economic growth. With so many studies working over a limited number of datasets,… Read More ›

Taxes and Economic Growth in OECD Countries: A Meta-Analysis

The OECD Transfer Pricing Guidelines were updated in 2018 by the OECD/G20 Revised Guidance on the Application of the Transactional Profit Split Method, Inclusive Framework… Read More ›

The Transfer-Pricing Profit Split Method After BEPS: Back to the Future

My paper recently published in the Australian Tax Forum, centres on the implications of Farah Custodians Pty Limited v Commissioner of Taxation (No 2), an… Read More ›

Suing Negligent Australian Tax Officials – Recent Judicial Developments & Possible Future Directions

The Department of Social Services has confirmed Australia’s pensioners will not receive an automatic indexation increase this September, because inflation has gone backwards. This will… Read More ›

There Will Be No Pension Increase in September for the First Time in 23 Years, but There Is a Simple Fix

Australia’s higher education loan scheme has again made headlines in recent weeks, as the Federal Government announced plans to make ‘job relevant’ degrees cheaper for… Read More ›

New Debates Over the Cost of Degrees Reignites Unresolved Conflict Over Fairness in Higher Education

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