Prof Stephen Barkoczy - Researcher Profile

Biography

Professor Stephen Barkoczy is Deputy Dean of the Faculty of Law. He has lectured, published and practised widely in areas of taxation law, superannuation law and venture capital law. From 1998 to 2010, he was a Consultant with the law firm Blake Dawson. In 2011, he was appointed for a three-year term to the Venture Capital Committee of Innovation Australia.

Stephen is a former Chairman of the Law Institute of Victoria's Tax and Revenue Committee and Principal Examiner of its Tax Law Specialisation Program. He has consulted to government (including the Australian Taxation Office, State Revenue Office and Treasury) and participated on various panels (including the Advisory Panel to the Board of Taxation). He is also a member of the international teaching faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and will be teaching in its LLM program in International Tax Law in 2013 and 2015.

Stephen was foundation editor of the Journal of Australian Taxation and is the author/co-author/editor of over 50 editions of seven books: Foundation of Taxation Law (1st - 5th eds), Government Venture Capital Incentives - a Multi-Jurisdiction Comparative Analysis, Pooled Development Funds Handbook, Australian Taxation Law (6th - 23rd eds), Core Tax Legislation and Study Guide (1st - 16th eds), Australian Tax Casebook (1st -11th eds) and The Australian GST Guide (loose-leaf service). He has been a chief investigator on a number of significant research grant and consultancy projects. His most recent project is funded by an ARC Discovery Grant awarded in 2013 and deals with Designing World Class Venture Capital Programs to Support Commercialisation of Australian Research. 

Stephen is the recipient of the Dean of Law's Award for Teaching Excellence, Monash University's Vice Chancellor's Award for Teaching Excellence and an Australian Learning and Teaching Council Award for
Teaching Excellence. In 2008, he received the Prime Minister's Award for Australian University Teacher of the Year.

Research & Supervision Interests

Taxation law

Superannuation law

Venture capital law

 

Keywords

Taxation law, Superannuation law, Venture capital law

Qualifications

PHD

Institution: Monash University

Year awarded: 2002

MASTER OF TAXATION LAW

Institution: Monash University

Year awarded: 1992

BACHELOR OF LAWS

Institution: Monash University

Year awarded: 1986

BACHELOR OF ARTS

Institution: Monash University

Year awarded: 1984

Publications

Books

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., Pinto, D., 2012, Australian Taxation Law, CCH, North Ryde NSW Australia.

Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D., 2011, Australian Taxation Law, CCH Australia Limited, Sydney NSW Australia.

Barkoczy, S., 2011, Core Tax Legislation & Study Guide, CCH Australia Limited, North Ryde NSW Australia.

Barkoczy, S.L., 2011, Foundations of Taxation Law, CCH, North Ryde NSW Australia.

Barkoczy, S., Rider, C., Baring, J., Bellamy, N., 2010, Australian Tax Casebook, CCH Australia Limited, North Ryde, NSW, Australia.

Barkoczy, S., 2010, Foundations of Taxation Law, CCH Australia Limited, Sydney, NSW, Australia.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C.C., 2009, Australian Taxation Law, CCH Australia Ltd, Sydney NSW.

Barkoczy, S.L., 2009, Foundations of Taxation Law, CCH Australia, Sydney NSW Australia.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2008, Australian Taxation Law, CCH Australia Ltd, North Ryde NSW.

Barkoczy, S.L., 2007, 2007 Core Tax Legislation and Study Guide, CCH Australia Limited, Sydney, Australia.

Barkoczy, S.L., Rider, C., Baring, J., Bellamy, N., 2007, Australian Tax Casebook, CCH Australia Limited, North Ryde, NSW Australia.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2007, Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S.L., Sandler, D., 2007, Government Venture Capital Incentives: A Multi-Jurisdiction Comparative Analysis, Australian Tax Research Foundation, Sydney NSW.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2006, Australian Taxation Law 2007, CCH Australia Limited, Sydney NSW Australia.

Barkoczy, S.L., 2006, Core Tax Legislation & Study Guide 2006, CCH Australia Limited, Sydney NSW Australia.

Barkoczy, S.L., 2005, 2005 Core Tax Legislation and Study Guide, CCH Australia Ltd, North Ryde, NSW Australia.

Barkoczy, S.L., 2004, 2004 Core Tax Legislation and Study Guide, CCH Australia Ltd, North Ryde, NSW Australia.

Barkoczy, S.L., Rider, C., Baring, J., Bellamy, N., 2004, Australian Tax Casebook, CCH Australia Ltd, North Ryde NSW Australia.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2004, Australian Taxation Law, CCH Australia Ltd, North Ryde NSW.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2004, Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S.L., Morabito, V., 2003, 2003 Core Tax Legislation and Study Guide, CCH Australia Ltd, North Ryde NSW Australia.

Barkoczy, S.L., 2002, 2002 Core Tax Legislation and Study Guide, CCH Australia Ltd, North Ryde NSW Australia.

Barkoczy, S.L., Rider, C., Baring, J., Bellamy, N., 2002, Australian Tax Casebook, CCH Australia Ltd, North Ryde, NSW Australia.

Woellner, R., Barkoczy, S.L., Murphy, S., Evans, C., 2002, Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Maloney, D., Ngo, W., 2001, Pooled Development Funds Handbook, Australian Tax Practice, Sydney NSW Australia.

Barkoczy, S., Nethercott, L.J., Morabito, V. (eds), 1999, 1999 Core Tax Legislation and Study Guide, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Bellamy, N., Rider, C., Baring, J., 1999, Australian Tax Casebook, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Nethercott, L.J. (eds), 1999, Journal of Australian Taxation, Monash University and CCH Australia Ltd, Melbourne Vic Australia.

Barkoczy, S., Nethercott, L.J., Morabito, V. (eds), 1998, 1998 Core Tax Legislation and Study Guide, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Burns, L., Woellner, R., Krever, R., 1998, 1999 Australian Taxation Law, CCH Australia Ltd, North Ryde NSW.

Barkoczy, S., Bellamy, N., Rider, C., Baring, J., 1998, Australian Tax Casebook, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., 1997, 1997 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Woellner, R., Burns, L., Vella, T., 1997, 1998 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia.

Barkoczy, S., Bellamy, N., Rider, C., Baring, J., 1997, Australian Tax Casebook, CCH Australia Ltd, Sydney NSW Australia.

Book Chapters

Barkoczy, S.L., 2012, Carbon Tax, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, Sydney NSW Australia, pp. 929-936. View Publication

Barkoczy, S.L., 2012, Corporate anti-avoidance provisions, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, Australia, pp. 797-810. View Publication

Barkoczy, S.L., 2012, Exempt entities, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, Sydney NSW Australia, pp. 845-854. View Publication

Barkoczy, S.L., 2012, Investments, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, Sydney NSW Australia, pp. 1045-1053. View Publication

Barkoczy, S.L., 2012, Mining Tax, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, Sydney NSW Australia, pp. 921-927. View Publication

Barkoczy, S., 2011, Double tax agreements, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, North Ryde NSW Australia, pp. 875-890.

Barkoczy, S., 2011, Trusts, in Foundations of Taxation Law, eds Stephen Barkoczy, CCH Australia, North Ryde NSW Australia, pp. 665-698.

Barkoczy, S., Woellner, R., Murphy, S., 1999, Fringe Benefits Tax, in 2000 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia, pp. 1485-1533.

Barkoczy, S., Woellner, R., Murphy, S., 1999, General Deductions, in 2000 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia, pp. 669-781.

Barkoczy, S., Woellner, R., Murphy, S., 1999, Specific Deductions, in 2000 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia, pp. 783-875.

Barkoczy, S., Woellner, R., Murphy, S., 1999, Superannuation, Retirement and Termination Payments, in 2000 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia, pp. 1219-1297.

Barkoczy, S., Woellner, R., Murphy, S., 1999, Taxation of Companies and Shareholds, in 2000 Australian Taxation Law, CCH Australia Ltd, Sydney NSW Australia, pp. 1075-1175.

Journal Articles

Barkoczy, S.L., Edmundson, P., 2009, Australasian and South East Asian Venture Capital Tax Expenditure Programs, International Tax Review Intertax [P], vol 37, issue 1, Kluwer Law International, The Netherlands, pp. 56-73.

Barkoczy, S.L., 2007, Comparison of Recent Reforms to Australia's and New Zealand's Venture Capital Tax Incentive Schemes and Investment Vehicles, Bulletin for International Taxation, vol 61, issue 5, IBFD, Amsterdam The Netherlands, pp. 199-206.

Barkoczy, S.L., 2006, "Caveat Emptor" share acquisitions in Australian consolidated groups, Bulletin for International Taxation, vol 60, issue 4, IBFD, Amsterdam The Netherlands, pp. 150-156.

Yarrow, D.M., Barkoczy, S.L., 2006, Australia's revolutionary superannuation proposals, Tax Notes International, vol 43, issue 12, Tax Analysts, Arlington VA USA, pp. 983-986.

Dyson, T., Barkoczy, S.L., 2006, Concession fees tax-deductible, High Court rules, Tax Notes International, vol 43, issue 6, Tax Analysts, Arlington VA USA, pp. 463-466.

Barkoczy, S.L., 2005, Australia's Amended Off-Market Share Buy-Back Rules, Tax Notes International, vol 38, issue 7, Tax Analysts, Arlington VA USA, pp. 589-590.

Baxter, D., Barkoczy, S.L., 2005, Australia's New Tax Rules for Dividends Attributable to an Australian Branch, Tax Notes International, vol 39, issue 10, Tax Analysts, Arlington VA USA, pp. 929-932.

Barkoczy, S.L., 2004, Australian Off-Market Share Buy-Backs and Draft Taxation Determination TD 2004/D1, Tax Notes International, vol 34, issue 2, Tax Analysts, Arlington VA USA, pp. 209-213.

Barkoczy, S.L., 2004, Australia's new Forex regime, Journal of Australian Taxation, vol 7, issue 1, Monash University, Melbourne Vic Australia, pp. 6-55.

Trethewey, J., Barkoczy, S.L., 2004, Nothing ventured, nothing gained, Law Institute Journal, vol 78, issue 7, Law Institute of Victoria, Melbourne Vic Australia, pp. 80-81.

Trethewey, J., Barkoczy, S.L., 2004, Share determination, Law Institute Journal, vol 78, issue 3, Law Institute of Victoria, Melbourne Vic Australia, pp. 82-83.

Trethewey, J., Barkoczy, S.L., 2004, Understanding "off-market" share buy-backs, Law Institute Journal, vol 78, issue 1-2, Law Institute of Victoria, Melbourne Vic Australia, pp. 80-81.

Trethewey, J., Barkoczy, S.L., 2003, A Taxing Rule, Law Institute Journal, vol 77, issue 10, Law Institute of Victoria Ltd, Melbourne Victoria, pp. 90-91.

Barkoczy, S.L., 2003, Consolidation and imputation, Journal of Australian Taxation, vol 6, issue 1, Monash University, Melbourne Vic Australia, pp. 78-112.

Trethewey, J., Barkoczy, S.L., 2003, Dealing with Tax Related Liabilities and Tax Sharing Arrangements under the Consolidation Regime, Keeping Good Companies, vol 55, issue 7, Chartered Secretaries Australia, Sydney Australia, pp. 429-431.

Trethewey, J., Barkoczy, S.L., 2003, Tax Related Liabilities and Tax Sharing Agreements under the New Consolidation Rules, In-House Counsel Journal, vol 6, issue 8, LexisNexis, Sydney Australia, pp. 89-91.

Barkoczy, S.L., 2003, Tax expenditure programs for promoting venture capital investment in Australia, Bulletin for International Fiscal Documentation, vol 57, issue 8/9, IBFD Publications BV, Netherland, pp. 412-421.

Barkoczy, S., Trethewey, J., Bennett, M., 2002, Liquidations - income tax issues, Journal of Australian Taxation, vol 5, issue 2, Monash University, Clayton Vic Australia, pp. 149-184.

Barkoczy, S., 2000, The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill, Journal of Australian Taxation, vol 3 issue 4, CCH Australia Limited and Monash University, North Ryde NSW, pp. 301-314.

Barkoczy, S., 2000, The GST General Anti-avoidance Provisions - Part IVA with a GST Twist?, Journal of Australian Taxation, vol 3 issue 1, CCH Australia Ltd and Monash University, North Ryde NSW, pp. 35-55.

Barkoczy, S., 2000, The Meaning of "Incurred": Persuasive Authority from Downunder, Singapore Journal of Legal Studies, vol december 2000 issue, National University of Singapore, Singapore, pp. 419-442.

Barkoczy, S., Davey, A., 1999, Deductibility of Holding Company Indemnity Payments: the Email Case, CCH Tax Week, vol issue 15, CCH Australia Ltd, Sydney NSW Australia, pp. 237-239.

Barkoczy, S., Bellamy, N., 1999, Deductibility of Interest After Sale of Business, CCH Tax Week, vol issue 32, CCH Australia Ltd, Sydney NSW Australia, pp. 564-568.

Barkoczy, S., 1999, Deductions for Travel Between Home and Work, Journal of Australian Taxation, vol 2 issue 5, CCH and Monash University, Melbourne Vic Australia, pp. 366-383.

Barkoczy, S., 1999, Editorial, Journal of Australian Taxation, vol 2 issue 3, CCH and Monash University, Melbourne Vic Australia, p. 120.

Barkoczy, S., 1999, Editorial, Journal of Australian Taxation, vol 2 issue 6, Monash University and CCH, Melbourne Vic Australia, pp. 389-390.

Barkoczy, S., 1999, Editorial, Journal of Australian Taxation, vol 2 issue 2, CCH and Monash University, Melbourne Vic Australia, pp. 64-65.

Barkoczy, S., 1999, Editorial, Journal of Australian Taxation, vol 2 issue 1, CCH and Monash University, Sydney NSW Australia, p. 2.

Barkoczy, S., Trethewey, J., 1999, Fishing expeditions and recent sec 264 decisions, CCH Tax Week, vol issue 12, CCH Australia Ltd, Sydney NSW Australia, pp. 173-178.

Barkoczy, S., Begg, S., 1999, GST Grouping Pros, Cons and Suggested Reforms, Law Institute Journal, vol may 1999, Law Institute of Victoria, Melbourne Vic Australia, pp. 77-81.

Barkoczy, S., 1999, Hello Steele, Goodbye Wharf, and Welcome Back Travelodge, CCH Tax Week, vol issue 13, CCH Australia Ltd, Sydney NSW Australia, pp. 197-201.

Barkoczy, S., 1999, Lease Incentives: Wattie's Case Supports Limiting Cooling's case, CCH Tax Week, vol issue 4, CCH Australia Ltd, Sydney NSW Australia, pp. 45-48.

Barkoczy, S., 1999, Payne's Case: Celebrations May Be Too Early, CCH Tax Week, vol issue 26, CCH Australia Ltd, Sydney NSW Australia, pp. 434-436.

Barkoczy, S., Morabito, V., 1999, Restricting the Judicial Review of Income Tax Assessments: The Scope and Purpose of Schedule 1(e) of the Administrative Decisions (Judicial Review) Act 1977(Cth), The Sydney Law Review, vol 21 number 1, Sydney Law School and The Law Book Company Ltd, Sydney NSW Australia, pp. 36-79.

Barkoczy, S., 1999, Selective Grouping: Legislative Amendment Required, The GST Newsletter, vol issue 3, CCH Australia Ltd, Sydney NSW Australia, pp. 3-4.

Barkoczy, S., 1999, The Nature of an Income Tax Assessment, Journal of Australian Taxation, vol 2 issue 1, CCH and Monash University, Melbourne Vic Australia, pp. 36-47.

Barkoczy, S., Barkoczy, M., 1998, A new dimension on work in progress, CCH Federal and State Tax News, vol issue 42, CCH Australia Ltd, North Ryde NSW, pp. 661-663.

Barkoczy, S., 1998, FC of T v Ryan: the Full Federal Court's view on nil assessments, CCH Federal and State Tax News, vol issue 20, CCH Australia Ltd, Sydney NSW Australia, pp. 278-290.

Barkoczy, S., Bellamy, N., 1998, Not all lease incentive payments are the same, CCH Federal and State Tax News, vol issue 9, CCH Australia Ltd, Sydney NSW Australia, pp. 94-100.

Mroczkowski, P., Barkoczy, S., 1998, Recent High Court Tax Decisions - The High Court takes both a broad and a narrow view on CGT issue, Commercial Law Newsletter, vol august/september 1998, Law Institute Victoria, Melbourne Vic Australia, p. 13.

Barkoczy, S., Barkoczy, M., 1998, Spouse superannuation contributions, Law Institute Journal, vol october 1998, Victorian Lawyers RPA Limited, Melbourne Vic Australia, pp. 77-78.

Barkoczy, S., Mroczkowski, P., 1998, The High Court decision in Murry's case: a return to traditional principles, CCH Federal and State Tax News, vol issue 31, CCH Australia Ltd, Sydney NSW Australia, pp. 465-480.

Mroczkowski, P., Barkoczy, S., 1998, The High Court's view on the tax implications of debt defeasance transactions, CCH Federal and State Tax News, vol issue 26, CCH Australia Ltd, Sydney NSW Australia, pp. 365-376.

Mroczkowski, P., Barkoczy, S., 1998, The NAB case: an illustration of the revenue/capital distinction, CCH Federal and State Tax News, vol issue 23, CCH Australia Ltd, Sydney NSW Australia, pp. 326-328.

Barkoczy, S., Bellamy, N., 1998, When will lease incentives be of an income nature?, Journal of Australian Taxation, vol 1 issue 1, CCH Australia Ltd, Sydney NSW Australia, pp. 14-30.

Barkoczy, S., Morabito, V., 1997, Are the Commissioner of Taxation's Recovery Powers Fettered by State Moratorium and Limitation of Actions Legislation?, Australian Business Law Review, vol 25, LBC Information Services, North Ryde, pp. 236-245.

Barkoczy, S., Bellamy, N., Chong, B., 1997, Assessability of Pre-Judgement Interest, Australian Lawyer, vol 32, Law Council of Australia, Melbourne Vic Australia, pp. 16-17.

Barkoczy, S., 1997, Income According to Ordinary Concepts - Part 1: Mere Realisation or Business Operation?, New Zealand Journal of Taxation Law, vol 3, Brooker's Legal Information, Auckland, pp. 75-95.

Barkoczy, S., 1997, Income According to Ordinary Concepts - Part 2: Extraordinary Transactions or Isolated Business Ventures?, New Zealand Journal of Taxation Law and Policy, vol 3, Brooker's Legal Information, Auckland, pp. 131-147.

Barkoczy, S., 1997, Income According to Ordinary Concepts - Part 3: Net Profits or Gross Receipts?, New Zealand Journal of Taxation Law and Policy, vol 3, Brooker's Legal Information, Auckland, pp. 195-205.

Conference Proceedings

Barkoczy, S., 1999, Business Tax Reforms - Bigger than GST, The New Business Tax System, Caulfield VIC 1 December 1999, Dept of Business Law and Taxation, Melbourne Vic Australia, pp. 1-28.

Barkoczy, S., Crawford, M., 1999, Leading Decisions of 1998, ATTA Conference, Canberra ACT 5 February 1999, University of Canberra, Canberra ACT Australia.

Barkoczy, S., 1999, Ralph Report: The Biggest Part of Tax Reform, Business Tax Reform, Various, 23 Nov. - 9 Dec. 1999, Australian Taxation Office, Melbourne Vic Australia, pp. 2-28.

Barkoczy, S., 1999, Significant Tax Decisions of 1997-1998, Update 99, Toowoomba QLD 1 February 1999, Uni of Sthrn Qld, ASCPA's, Inst of Chartered Acc, Toowoomba Qld Australia, pp. 2-33.

Barkoczy, S., 1999, Significant and Recent Cases on Tax Deductions, Significant and Recent Cases on Tax Deductions, Singapore 16 July 1999, Centre for Accounting and Auditing Research, NTU, Singapore.

Barkoczy, S., 1999, Structure Developments and Reforms to the Australian Taxation System, Structure Developments and Reforms to the Australian Taxation System, Singapore 8 January 1999, Centre for Accounting and Auditing Research, Singapore.

Barkoczy, S., 1999, The Australian Taxation Regime - Present Structure and Future Reform, The Australian Taxation Regime - Present Structure and Future Reform, Singapore 29 September 1999, Faculty of Law, National University of Singapore, Singapore, pp. 1-10.

Other

Barkoczy, S.L., 2006, Loans & financial arrangements: principles, problems and practical examples - General principles relating to the deductibility of interest, Technical Paper, Taxation Institute of Australia, Perth WA Australia.

Barkoczy, S.L., Sandler, D., Glover, J.S., Kowalski, R.A., 2006, Venture capital tax expenditure programs - An international comparative analysis of legal structures and benefits, Faculty of Law, Monash University, Clayton Vic Australia, pp. i-253.

Barkoczy, S.L., 2005, Australia to Disallow Deductions for Illegal Activities, Worldwide Tax Daily, Tax Analysts, Falls Church VA USA.

Trethewey, J., Barkoczy, S.L., 2003, Tax Related Liabilities under the New Consolidation Regime, Article in Commercial Law Newsletter, Law Institute of Victoria Ltd, Melbourne Victoria. View Publication

Teaching Commitment

Taxation law (LAW5152)

Superannuation Law & Practice  (LAW7122)

 

Consulting

2011-2013: Member, Venture Capital Committee of Innovation Australia.

1998-2010: Consultant, Blake Dawson

2005-2008: Member, Melbourne Tax Discussion Group

2002-2007: Advisory Panel Member, Board of Taxation

1999-2006: Principal Examiner, Law Institute of Victoria, Tax Law Specialisation Program

1997-2008: Member, Law Institute of Victoria, Tax and Revenue Committee

Grants

Title:

Research consultancy services to assist with the Board of Taxation's review of the taxation treatment of off-market share buy-backs.

Investigators:

Barkoczy, S

Funding:

(2006 - 2011). Commonweath - Department of Treasury.

Title:

Tax Developments 2011 Research Slides.

Investigators:

Barkoczy, S

Funding:

(2011 - 2015). CCH Australia Limited.

Title:

Venture capital (VC) and tax expenditure programs - an international comparative analysis of legal structures and benefits.

Investigators:

Barkoczy, S, Glover, J

Funding:

(2005 - 2009). Australian Research Council (ARC).

(2005 - 2009). Department of Industry Tourism & Resources.

(2006 - 2010). Australian Research Council (ARC).

(2008 - 2012). Department of Industry Tourism & Resources.

Postgraduate Research Supervisions

Current Supervision

Program of Study:

(DOCTORATE BY RESEARCH).

Thesis Title:

Moving towards a low carbon future in Australia: A taxing question?.

Supervisors:

Barkoczy, S (Main), Cantley-Smith, R (Associate).

Completed Supervision

Student:

James, K.

Program of Study:

Explaining the rise of the value added tax - a challenge to the conventional approach. (PHD) 2012.

Supervisors:

Hodge, G (Main), Barkoczy, S (Associate), Emerton, P (Associate).