University of Tasmania, Australia

Mr Ian Murray

PhD Candidate

LLB

Contact Details

PhD Topic

'Accumulation of Income by Not-for-profits: Use It or Lose It?'

The thesis will examine whether limits on the level and mode of accumulation of income by not-for-profit organisations are ‘appropriate’ and to the extent inappropriate, what changes should be made or alternative limits imposed. The term ‘accumulation’ is used to mean the process of taking some of the income from a capital sum, adding the income to that capital and investing it rather than applying it in some other way.

Supervisors

• Professor Gino Dal Pont
• Professor Don Chalmers
  

Bio

Ian is a PhD student at the University of Tasmania and an Assistant Professor in the Faculty of Law at the University of Western Australia where he teaches in Corporations and Company Law and researches in the areas of Corporate Taxation and Not-for-Profit Law. He has a number of years’ experience as a practitioner in relation to corporate tax matters across resource taxes, income tax and stamp duty. He has advised on energy and resource industry tax issues, regulated and unregulated mergers and acquisitions, fundraising and inbound investment. In particular, he has been extensively involved in the taxation issues arising under native title agreements.

Publications

• Ian Murray , ‘Native Title Tax Reforms: Bull’s Eye or Wide of the Mark?’ (2013) 41(2) Federal Law Review (forthcoming).
• Ian Murray, ‘The Tax Treatment of Farmouts: Do Rulings MT 2012/1 and MT 2012/2 Chart a Path to Revenue Nirvana or Hades?’ (2013) 42(1) Australian Tax Review 5-32.
  
• Ian Murray, ‘Looking for Direct Assistance in the Phrase “Public Benevolent Institution”: Time to Abandon the Search’ (2012) 35(1) UNSW Law Journal 103.
• Ian Murray, ‘Charity Means Business - Commissioner of Taxation v Word Investments Ltd’ (2009) 31(2) Sydney Law Review 309-329.
• Ian Murray, ‘Charitable Fundraising Through Commercial Activities: The Final Word or a Pyrrhic Victory?’ (2008) 11(2) Journal of Australian Taxation 138-207.

Conference Presentation

Invited to present (on accumulation of income by charities) and comment at the Australian Charity Law Association 2013 annual conference in Melbourne (2013).

I Murray, ‘Fierce Extremes: How Tax Endorsement May Stymie Attempts to Achieve More Nuanced Enforcement of Charities by the Proposed ACNC’ (Paper delivered at the Australasian Tax Teachers’ Association Conference 2013: Tax Alchemy – Turning Silver into Gold, Auckland, New Zealand, 23-25 January 2013)