2019 - Perth, WA — AUSTRALASIAN TAX TEACHERS ASSOCIATION

2019 ATTA CONFERENCE

Perth, Western Australia

The 31st Annual ATTA Conference was hosted in Perth, Western Australia by Curtin University between 16 January and 18 January 2019.

Conference theme:

Tax, Innovation and Education: Tax in a Changing World

Please see below for images and past conference papers.

2019 CONFERENCE PROGRAM

Perth 2019 Conference Program

2019 CONFERENCE PAPERS

Patron's Address: Australasian Tax Teachers Association Conference, 17 January 2019

- PAGONE, G.T.

Callous Neglect: The impact of United States tax reform on nonresident citizens

- ALPERT, Karen

Preserving the Constitutional Function of Courts and Increasing Confidence in the Tax System: Time to re-consider Futuris

- AZZI, John

Income Deprivation and Benefits: The Role of Trusts in New Zealand

- BARRETT, Jonathan and MARRIOTT, Lisa

Should we Treat Artworks as Merit Goods for Tax Purposes?

- BARRETT, Jonathan

Financial Capacity Building & Professional Advisors

- CHARDON, Toni, FREUDENBERG, Brett and BRIMBLE, Mark

The Magnitude of Base Erosion and Profit Shifting (BEPS) of Multinational Enterprises (MNEs) with their Business Operations in New Zealand

- CHEN, Siew

Access to Housing Benefits under Dwelling Scarcity: Implications of Increasing the Housing Benefits Tax in PNG

- DEVOS, Ken

Can the Tax Allowance Set by the Price Regulator Replace the NTER

- DOUEIHI, Josephine

A Tale of Two Taxes: Clean Energy Act 2011 (Cth) v Renewable Energy (Electricity) Act 2000 (Cth)

- FULLARTON, Alexander Robert

The Unbearable Lightness of Digital Presence: Some Considerations on the EU Web Tax

- GREGGI, Marco

The Commissioner's Position on Bitcoin: A Search for a Legal or Economic Ratioale

- GREGORY, Robert

The Analysis of the Influence of Islamic Religiosity on Tax Morale Among Self-Employed Taxpayers in Indonesia

- HIDAYAT, Nurul

Evaluating Australia's Tax Dispute Resolution System in the Context of the ATO's Reinvention Program

- JONE, Melinda

Tax Deductions in a Changing World: Policy Options for Dealing with the Costs of Tax Advice

- KAYIS-KUMAR, Ann, MELLOR, Peter and EVANS, Chris

The Application of Capital Gains Tax to Trusts: Conceptual, Technical and Practical Issues, and a Proposal for Reform

- KAYIS-KUMAR, Ann and TAYLOR, C John

Possible Value Added Tax Simplification Measures for Small Businesses in Botswana – Lessons from New Zealand

- MAKARA, Tshepiso and SAWYER, Adrian

Navigating the 4th Industrial Revolution: Taxing Automation for Fiscal Sustainability

- McCREDIE, Bronwyn, SADIQ, Kerrie and CHAPPLE, Ellie

Are Australian Taxation Laws Deterring Australians from Living and Working Overseas: A Critical Review of the Proposed Law to Remove the Main Residence Exemption for Non-Residents?

- McLAREN, John

Tax in a Changing World

- MILLS, Andrew

The Effect of Reciprocity and Social Norm Nudges on Tax Compliance

- MONAGENG, Mpumi

Taxing the Digital Economy in Europe: The Proposed EU Legislation for corporate Taxation of Significant Digital Presence

- NIAZI, Shafi U Khan

Legal Certainty and the Beneficial Ownership Concept in International Tax Law

- NUGROHO, Adrianto Dwi

Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy

- OOI, Vincent and GOH, Glendon

From Coal Mining to Data Mining: Perspectives on Excess Profits Tax in the Digitalised Economy

- PLEKHANOVA, Victoria

Small and Medium Sized Enterprises and the Goods and Services Tax: An Analysis of Major Implementation Issues for Malaysia, Botswana and Australia

- RAMETSE, Nthati, MAKARA, Tshepiso, SANTHARIAH, Appadu and DEVOS, Ken

Start-up Compliance Costs of the Malaysian Goods and Services Tax for Small and Medium Sized Enterprises

- RAMETSE, Nthati, SANTHARIA, Appadu, MAKARA, Tshepiso and DEVOS, Ken

Investigating Costs of Tax Compliance of Large Enterprises in New Zealand

- SHEKHOVTSEV, Nikolay

The OECD’s Multilateral Instrument (MLI) – Will It Save New Zealand From Multinationals’ Tax Avoidance?

- SMITH, Andrew M C

Trust, Information System Quality and Perceived Net Benefit: A Study on the Use of Tax e-Filing in Indonesia

- TJEN, Christine, INDRIANI, Vitria and WICAKSONO, Panggah Tri

Book-Tax Relations of Large Australian Companies

- TRAN, Alfred and XU, Wanmeng

The Impact of Tax Rate, Compliance Burden and Administrative Governance on Tax Collection: Evidence from Emerging Asian Countries From 2004 To 2015

- TRAN-NAM, Binh and PHUONG, Lien Nguyen

Need to Justify Taxing Power in a Virtual Economy

- V, Renuka

Income Tax and Trust Law Perspectives of the Practical Disregard of Legal form in Discretionary Family Trading Trusts

- VOOGT, Thea

The Opportunities and Challenges of Artificial Intelligence to the Tax Profession

- WALKER, Benjamin

The Taxation of Capital Gains in Trusts After Bamford: Despite the Complexity, are the ‘Interim’ Measures Achieving their Purpose?

- WALPOLA, Sonali

Taxing Goodwill after Placer Dome

- WALPOLE, Michael

2020 - Hobart, TAS

2018 - Melbourne, VIC