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Report on the Tax History Conference Held at Lucy Cavendish College

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Report on the Tax History Conference Held at Lucy Cavendish College ATTA News January 2008 http://www.atax.unsw.edu.au/atta/newsletter.htm Editor: Colin Fong, Faculty of Law, University of New South Wales, Sydney [email protected] ATTA website http://www.atax.unsw.edu.au/atta Contents 1 Presidential column 1 2 ATTA Conference 2008 1 3 Important information for delegates 2 4 Conference accommodation 3 5 Arrivals, departures and honours 4 6 ATTA AGM agenda 4 7 The Graham Hill 2008 Annual Award 4 8 Trans-Tasman Comparisons and Economic Development Indicators in New Zealand 5 9 Books of master theses of the LL.M. full-time-program 2006/07 and the part-time- program 2005/07 is published 6 10 Vacancies 7 11 Special Research Program “International Tax Coordination” will be continued 8 12 Question and answer 9 13 European Academic Tax Thesis Award 9 14 Tax, Accounting, Economics and Law Related Meetings 10 15 Recent publications 19 16 Quotable quotes 23 1 Presidential column Dear ATTA Members Happy New Year! The 20th annual ATTA Conference is less than a week away. I am sure everyone is looking forward to catching up and celebrating 20 years of fantastic ATTA conferences. It is wonderful to see that the list of delegates includes members who were present at the first conference alongside newer members and some first timers. I am sure you all agree that the program looks fantastic, full of stimulating papers and exciting social events. I look forward to seeing you on the 23rd January in Hobart. Kind regards, Kerrie 2 ATTA Conference 2008 The 2008 ATTA conference will be held on campus at the University of Tasmania at John Fisher College, College Road, Sandy Bay, 23-25 January, 2008. The venue and adjacent accommodation facilities are located in a natural bush setting and offers beautiful rooms and some of the best views in the city with a magnificent panorama of the harbour. A word of warning for those staying elsewhere – we get the best views because the conference venue sits on the side of a steep hill and the bus stop is about a kilometre down the hill. Transport options: • Taxi – City Cabs 131 008 or Taxi Combined 132 227 • Bus – Bus Stop 14. The timetable for public transport to the university (Metro buses routes 51-55) is available online: http://www.metrotas.com.au/timetables/hob/HobartUni.html If travelling by bus you will still need to walk up the hill to the conference venue. • Walking – It’s a pleasant short 1.5 - 2km walk to the University campus from city venues (about 30min.). However you will need to allow an additional 15-20 minutes to walk up the hill. Late Addition to the Conference Social Events: Gourmet Barbecue and Wine Tasting – after the Welcome Cocktails and Cruise Wednesday 23 January Time: 7.30pm – 9.30pm Where: Hobart Function and Conference Centre Elizabeth Street Pier Following the Cruise you are invited to a traditional “Aussie” barbecue for dinner, thanks to the NIA and Premium Wines Direct. Please note: this event was not listed on your registration form so all delegates and their guests on the cruise are welcome – as an optional extra. If you are not joining the cruise but wish to attend the BBQ function, please let Sonia know asap ([email protected]). Registrations The Registration Desk will be located just inside (to the left) of the main entrance of Plenary Room 1. Follow the signs from Accommodation Services’ Reception area. Punctuality It is important that delegates do not arrive late for the Governor’s opening of the conference on Thursday, 24 January. Please be at the conference venue by 8.45am. Program The detailed program of all paper presentations is available on the website. Further details about the conference can be viewed at: http://www.utas.edu.au/business/faculty/ATTA08/index.html Abstracts Abstracts are available on the website. You can get to the abstracts page by going to the left menu on the homepage or the link at the bottom of the Program page. Bernadette Smith 3 Important information for delegates 1. For those at home: Urgent telephone messages can be left at reception. The Conference phone number (24 hours): +61 3 6226 6400. 2. If you get lost; need help in some way; or need to contact the committee urgently please ring the mobile number: 0414 394 714. 3. Airport transfers: Airport taxi fare to City/Sandy Bay – approximately $50. Airport shuttle buses (called the ‘Airporter’) deliver to all major hotels in the CBD and connect with every departing flight. Cost: $12.50 one way or $21.00 return. No need to book but only one or two mini buses for each flight. The Airport shuttle bus does not go to John Fisher College. However you can book another airport bus company ‘Southern Airport pickup’ to take you to John Fisher College – cost from airport to Uni - $17. Phone: 6231 5080 to book a seat. Wait for the bus in the glass bus shelters just across the pedestrian crossing when you walk out of the airport (any airline – it’s a small airport). Car parking is available free of charge for conference delegates. Please obtain a temporary parking permit from Accommodation Services reception (Level 1, Administration Building) or phone 6226 6400. Luggage Storage on ‘check out’ day - A locked room will be available at the venue. Please ask for details at the Registration Desk. GOVERNMENT HOUSE RECEPTION Please note that the reference to “formal attire” on the registration form is not technically correct – no need to bring the black tie and tails – a business suit or dinner jacket will be appropriately formal. 4 Conference accommodation The 2008 ATTA conference will be held on campus at the University of Tasmania at John Fisher College, College Road, Sandy Bay. Shared apartment accommodation is available for a very reasonable $38 per person per night. Bookings can be made on the registration form. If you wish to make a booking elsewhere please see the conference deals available for delegates. NEW: Click on ‘Other Hobart Accommodation’ and follow the link to a new accommodation website (specifically designed for Academics, Teachers and Students) to find other suitable accommodation in the area. This website includes reviews and maps! Further details about the conference can be viewed at: http://www.utas.edu.au/business/faculty/ATTA08/index.html 5 Arrivals, departures and honours Warren Cole manages the New Zealand Inland Revenue department's tax law drafting team of 4 drafters plus support staff. The Royal assent on 1 November 2007 of the Income Tax Act 2007 (comprising 2855 pages) completed the project to rewrite the New Zealand income tax legislation in plain language style and format. This project, which commenced in 1993, is the first of the various income tax rewrite projects commenced in the 1990s to achieve completion. In addition to the Rewrite Project, the tax drafting team typically drafts and manages to enactment two tax remedial bills each year. These omnibus tax bills deliver the NZ Government's tax policy work programme and are in themselves substantial exercises in tax policy development and drafting. The "Taxation (Business Taxation and Remedial Matters) Act 2007" and the "Taxation (KiwiSaver) Act 2007" (both awaiting Royal assent) contain respectively 369 and 82 pages of amendments to the relevant principal Acts." **************************************** Frank Gilders has been appointed as a lecturer, teaching taxation at the University of Ballarat. 6 ATTA AGM agenda 1 Apologies to date 2 Confirmation of minutes of the ATTA AGM, University of Queensland. See http://www.atax.unsw.edu.au/atta/newsletters/2007/2007-02_ATTA_News.pdf 3 President’s report 4 Hill ATTA Medal 5 Support for Doctoral students attending ATTA conferences 6 Use of ATTA funds 7 Financial Accounts 8 Other matters 7 The Graham Hill 2008 Annual Award Nominations for the Award need to be sent to the Committee. Details on how to nominate are set out at How to nominate and reference shall be had to the Selection Criterion. Selection Criterion The Graham Hill Award will be conferred each year on a person who has made a significant contribution to improving the administration, policy, practice, teaching or understanding of revenue law in Australia. The Award is not a popularity contest between potential recipients nor a contest with the contribution made by Graham Hill. Nor is it limited to persons who are well known or have been appointed to a particular position. The recipient may be a tax practitioner in Hobart, a tax lecturer in Perth or a member of the ATO in Brisbane. Equally the Award may be conferred on a well known person, whether at the ATO or Treasury or on a member of the judiciary, academia or otherwise. The objective contribution made by the person is the criterion. The Award is also open to any politician who is considered to have made a significant contribution. A person’s contribution may have been made in a particular year or over a period of time. For example, the author of a major tax work may be the recipient. The Graham Hill Annual Award Committee reserves the right to withdraw an Award if it considers this necessary. How to Nominate To nominate a person as the recipient of the Graham Hill 2008 Annual Award take the following steps: Let us have details of your nominee and why you consider the nominee is a worthy recipient of the Award. It would greatly help the Committee if you gave as much information as you thought was relevant. Please include your contact details and those of the recipient.
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