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Australasian Tax Teachers’ Association Conference

January 22 – 24, 2020

The 32nd Australasian Tax Teachers’ Association Conference 2020 will be hosted by the Tasmanian School of Business and Economics, University of Tasmania.

About the Australasian Tax Teachers Association.

The Australasian Tax Teachers’ Association (ATTA) is a non-profit organisation, established in 1987, with the goal of improving the standard of tax teaching in educational institutions across Australasia.

First hosted in 1989, the ATTA conference now in its’ 32nd year. It provides an environment for tax academics, industry and government professionals to share research, develop teaching practice and promote networking opportunities to advance the discipline.

Journal of Australasian Tax Teachers Association

The ATTA publishes the Journal of the Australasian Tax Teachers Association (JATTA), an electronic double blind peer reviewed journal. JATTA is normally published annually and subsequent to the Association’s annual conference. It is common for each issue of JATTA to be based on a theme for which a specific call for papers will be made.

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Conference theme

Small Business and Innovation: Does the Taxation Law support or hinder growth?

Call for Papers

We invite you to submit a paper for the upcoming Australasian Tax Teachers’ Association’s 32nd Annual Conference. The theme of the conference is ‘Small Business and Innovation: Does the Taxation Law support or hinder growth?’.

If you wish to present at the main conference, email your abstract of no more than 500 words to John McLaren at john.mclaren@utas.edu.au by 15 August 2019. We will advise you of acceptance by 1 September 2019. If you wish to present at the PhD symposium, email your abstract to John McLaren at john.mclaren@utas.edu.au by 15 August 2019. We will advise you of acceptance by 1 September 2019.

Program

8:30am - 9:15am

Registration

The Old Woolstore

9:15am - 9:30am

Welcome

Professor Lisa McManus – Head of School Accounting, Economics and Finance

Tasmanian School of Business and Economics

9:30am - 10:50am

PhD Presentations

Merino Room

The Old Woolstore

Suzy Morrisey - Policy making as problem solving: A poststructuralist examination of the ‘problems’ behind paid parental leave in New Zealand and Norway

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

Barbara Trad - Effective business structures for Australian small and medium enterprises: Is the trend of adopting Discretionary Trusts counterproductive to the economy?

10:50am - 11:20am

Morning Tea

11:20am - 12:40pm

PhD Presentations

Merino Room

The Old Woolstore

Jumanah Alsairafi - International Taxation in Kuwait: Selected Issues in Expanding and Protecting the Tax Base

Alison Pavlovich - What should New Zealand’s income tax settings be on inbound investors?

Renuka Menon - Taxation of Small Business: The Indian Approach

12:40pm - 1:40pm

Lunch

The Old Woolstore

1:40pm - 3:10pm

PhD Presentations

Merino Room

The Old Woolstore

Richard Taylor - Anticipating resource firm behaviour in response to mineral taxation changes

Dylan Damon - The Rise and Fall (and Rise Again?) of Cost-Sharing in Transfer Pricing

Jim McMillan - Tax Compliance System Design and Revenue Collection Outcomes - Indonesia Case Study

Amna Tariq Shah - An investigation into the level and impact of Tax Avoidance Motivations upon Corporate Mergers and Acquisitions in Australia

3:10pm - 3:30pm

Afternoon Tea

The Old Woolstore

3:30pm - 4:45pm

Presentations on Tax Education

Merino Room

The Old Woolstore

Panggah Wicaksono - Integrating tax education into tertiary education curriculum

Colin Fong - Citation tools for taxation and other publications

Bernardus Bayu Ryanto, Prakoso Putro and Christine Tjen - Analysis of Tax Education and Tax Knowledge: Survey on College Students in Indonesia

4:45pm

End of Day 1

5:30pm - 7:30pm

Welcome Cocktail

The Henry Jones Art Hotel
25 Hunter Street, Hobart

8:30am - 9:00am

Registration

The Old Woolstore

9:00am - 9:30am

Official Welcome

Associate Professor Stuart Crispin - Dean
Professor Lisa Marriott - President

Tasmanian School of Business and Economics
Australasian Tax Teachers’ Association

9:30am - 10:20am

Keynote Speaker

Merino Room

The Old Woolstore

Professor Henry Lischer - Emeritus Professor of Law, Southern Methodist University, Texas

10:20am - 10:50am

Morning Tea

10:30am - 12:30pm

Parallel Session 1

Environmental

Merino Room

Justin Dabner

Just don’t call it a carbon tax: an Australian climate change levy

Diane Kraal

The Final Challenge to Australia’s Petroleum Resource Rent Tax (PRRT): An analysis of its underlying principles through energy justice

Lisa Marriott and Rob Whait

Water Taxes: A Systematic Review with Application to Australia And New Zealand

Compliance

Theatrette

John Bevacqua

Suing Negligent Tax Officials - An Assessment of Recent Judicial Developments in Australia and Canada

Christine Tjen and Daniel Pandapontanb

SME’S readiness and the business reality of Indonesia’s tax regulation environment: constructing the owners compliance

Sue Yong, Rob Whait, Brett Freudenberg, Adrian Sawyer and Karen Lo

Tax Compliance Research in the millennium: Theories and theoretical frameworks used

Innovation

Drovers

Adrian Sawyer

The ‘ebb and flow’ of fiscal support for research and development: A New Zealand reflection

John McLaren

The Australian Treasurer has urged Australian Companies to spend more on innovation and growth instead of dividends and share buy-backs: Is the UK’s ‘Patent Box’ system the answer?

Domenic Carbone

Identifying IP assets and their value for taxation purposes

12:30pm - 1:10pm

Lunch

Poster Display – National Tax Clinic Program

The Old Woolstore

1:10pm - 2:30pm

Parallel Session 2

GST/VAT

Merino Room

Appadu Santhariah

A study of the factors affecting the magnitude of the Goods and Services Tax compliance costs for Business Enterprises in Malaysia

Christine Peacock

Judicial interpretation regarding the VAT treatment of residential premises: An analysis involving the traditional and modern VAT

Nthati Rametse, Tshepiso Makara and Appadu Santhariah

Business Taxpayers’ Attitude Towards the Malaysian Goods and Services Tax and Potential Managerial Benefits

Tax Policy

Theatrette

Ann Kayis-Kumar, Chris Evans and Youngdeok Lim

Now that the dust has settled – are the costs of tax advice value-added or added-burden?

Thea Voogt

Family trust elections: Is it time to wind back ongoing income tax concessions?

Marco Greggi

Generational Turnover and Inheritance Tax: Making Sense of Tax Incentives

Helen Hodgson

Developing University Career Break Support Strategies

Digital Platforms

Drovers

Michael Littlewood

New Zealand’s Proposed Digital Services Tax

Victoria Plekhanova

Taxation of Crowd Investing in New Zealand

Julie Cassidy, Man Hung Alvin Cheng and Toan Le

In search of a Regulatory Framework for Cryptocurrencies

2:30pm - 3:15pm

Keynote Speaker

Merino Room

The Old Woolstore

Dr Keith Kendall - Member of the AAT

3:15pm - 3:45pm

Afternoon Tea

3:45pm - 4:45pm

Parallel Session 3

Environmental

Merino Room

Hope Ashiabor and Dahliana Hasan

The impact of fiscal and Political Decentralisation on Environmental Management in Indonesia

Patricia O’Keefe, Terese Fiedler and John Minas

Supporting a Circular Economy through Taxation

Anna Mortimore

Growth in EV’s linked to Taxation Subsidies

GST/Vat

Theatrette

Chris Evans, Richard Highfield, Binh Tran-Nam and Michael Walpole

Diagnosing the VAT/GST Compliance Burden: A Cross-Country Assessment

Irwan Aribowo, Kristian Agung Prasetyo and Gede Angga Ardiana

Using Taxation to improve small businesses in tourism in Bali and why VAT may not be the best answer

Julie Cassidy and Man Hung

Does the right hand know what the left hand is doing?

International

Drovers

Andrew Smith

New Zealand’s Latest Double Tax Agreement – How does it shape up after BEPS and the MLI?

Jumanah Alsairafi

International Taxation in Kuwait: Selected Issues in Expanding and Protecting the Tax Base

Karen Alpert

Global Intangible Low-Taxed Income: Constraining the Business Opportunities of US Citizens Abroad

Tony Van der Westhuysen and John Minas

The residence rules: Lessons from New Zealand

5:30pm - 10:30pm

Conference Dinner

Buses leave the Old Woolstore at 5:30pm
First Bus returns at 10:00pm
Second bus at 10:30pm

Glen Albyn Estate
338 Channel Hwy, Taroona

9:00am - 9:45am

Keynote Speaker

Merino Room

The Old Woolstore

Ms Karen Payne - Inspector General & Taxation Ombudsman

9:45am - 11:00am

Parallel Session 4

Tax Administration

Merino Room

Steven Stern

Small Business and Innovation: Does the Taxation Law support or hinder growth?

Sylvia Villios

The use of Family Trusts in Small Business and Family Enterprises: Does the Tax Law support or hinder growth?

John Tretola

A Review of the GAAR in Australia, New Zealand, Canada, the US and the UK: What works best?

International

Theatrette

Sonali Walpola

Australia’s Taxing Rights over Individuals under the Income Tax Assessment Acts: Examining the Utility of the Core Jurisdictional Rules

Shafi U Khan Naizi

Concessional tax measures for Multinational firms and EU Constitutional Prohibition on State Aid: Where is it heading to?

Binh Tran-Nam and Lien Nguyen Phuong

Determinants of tax level in Africa: An empirical investigation

Binh Tran-Nam, Mahmoud M Abdellatif and Chris Evans

Tax v Non-Tax Incentives to stimulate Innovation and Entrepreneurship: International Perspectives

Tax Policy

Drovers

Suzy Morrissey

Policy making as problem solving: A poststructuralist examination of the ‘problems’ behind paid parental leave in New Zealand and Norway

Michael Dirkis and Brett Bondfield

Clarification and recalibration of a much-maligned child of business tax reform: Non-commercial losses 20 years on.

Helen Hodgson

The Retirement Income Review: Through a Gender Lens

11:00am - 11:30am

Morning Tea

11:30am - 12:40pm

Parallel Session 5

Compliance

Merino Room

Ross Vosslamber and Sue Yong

Penny Hooper and the Social Construction of Tax Avoidance

Xi Nan and Eva Huang

Small Business Tax Evasion on Social Media Platforms: Does China’s Response Work?

Ali Yousefi

Tax advisors, illegal phoenix activity and lost tax revenue in Australia

International

Theatrette

Anthony Ting

Intangibles and the transfer pricing reconstruction rules: A case study of Amazon

John Azzi

Giving ‘meaning and effect’ to double tax treaties: ‘Burton’ perpetuates the modern approach to interpretation of Australia’s international obligations

Kerrie Sadiq, Bronwyn McCredie and Rick Krever

Behaviours and Characteristics of Tax Aggressive Corporations

Policy and Innovation

Drovers

Roberta Mann, Natalie Stoianoff and Celeste Black

Rewarding Innovation or Perpetuating Inequality: Comparing Australian and US Tax Law on Innovation and Entrepreneurship

Yan Xu

The Arm’s Length Principle in the Digitalised Era: A Comparative Perspective

Jonathan Barrett

If Philosophers can’t tell us what art is, Revenue can

12:40pm - 1:30pm

Lunch

1:30pm - 2:15pm

Keynote Speaker

Merino Room

The Old Woolstore

Damien Brown – Assistant Commissioner ATO

2:15pm - 2:45pm

Patrons Address

The Honourable Tony Pagone

The Old Woolstore

2:45pm - 4:00pm

ATTA Annual General Meeting

Closing words, prize-giving and ATTA 2021

Merino Room

4:00pm - 6:00pm

Light Canapes and drinks

The Old Woolstore
Foyer Area

6:00pm

Farewell Tasmanian BBQ

The Old Woolstore
BBQ Area

Registration

The fees for the 2020 ATTA conference are:

  • Super Early Bird: $620 (3 day conference attendance including welcome function, conference dinner and farewell function) Registration and payment due by 14 October 2019
  • Early Bird: $640 (3 day conference attendance including welcome function, conference dinner and farewell function) Registration and payment due by 12 November 2019
  • Full Fee (after 13 November): $650 (3 day conference attendance including welcome function, conference dinner and farewell function)
  • PhD Students (Full time): $395 (3 day conference attendance including welcome function, conference dinner and farewell function)
  • ATO rate: $305 (Days 2 and 3 conference attendance including lunch, morning and afternoon tea)
  • Industry: $150 (One day conference attendance including lunch, morning and afternoon tea)
  • Welcome function only: $60
  • Conference dinner only: $180
  • Closing function only: $65

Accommodation

The end of January is still considered the peak period for Hobart we advise that you book your hotels well in advance.

The University of Tasmania has negotiated special rates and made block bookings at the Old Woolstore Hotel.

If you would prefer accommodation nearer to Hobart, you could look at booking.com

The Old Woolstore Apartment Hotel

The Old Woolstore is holding a range of room types for delegates attending the Australasian Tax Teachers’ Association.

For accommodation bookings please contact our Reservations Team on 1800 814 676 or email reservations@oldwoolstore.com.au. Please quote group code number 441917 at the time of booking to access your conference rates.

Credit card details are required at time of booking, standard booking terms apply.

BLOCKED BOOKINGS ARE;
Hotel Rooms @ $159 per night, (1-2 pax)
Studio Apartments @ $179 per night, (1-2 pax)
One Bedroom Apartments @ $199 per night, (1-2 pax)
Two Bedroom Apartments @ $239 per night (1-2 pax)

Hotel Grand Chancellor

Approx 2 mins walk from the Old Woolstore Hotel
(Note - the University has not held any rooms at these facilities)

MACq 01

Approx 5 mins walk from the Old Woolstore Hotel
(Note - the University has not held any rooms at these facilities)

Henry Jones Art Hotel

Approx 5 mins walk from the Old Woolstore Hotel
(Note - the University has not held any rooms at these facilities)

There are other hotels within a 10-minute walk on the waterfront, in the CBD or near Salamanca Place and Square.

Air BNB is also an option – this is a great alternative to get to know Hobart and its surroundings.

Contact

Questions regarding the programme, should be directed to:

John McLaren
Tasmanian School of Business and Economics
University of Tasmania
Email: john.mclaren@utas.edu.au
Phone: +61 3 6226 8340

Event Organiser and General enquiries should be directed to:

Nicky Bawle
Tasmanian School of Business and Economics
University of Tasmania
Email: nicky.bawle@utas.edu.au
Phone: +61 3 6226 8328

Locations

Conference Venue
The Old Woolstore
Welcome Function
Henry Jones Art Hotel
Dinner
Glen Albyn Estate