Michael Walpole

Books, book chapters and research monographs

• Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2013) Understanding Taxation Law: An Interactive Approach, 7th edition, LexisNexis, Chatswood
• Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2012) Understanding Taxation Law: An Interactive Approach, 6th edition, LexisNexis, Chatswood
• Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2011) Understanding Taxation Law: An Interactive Approach, 5th edition, LexisNexis, Chatswood
• Chris Evans and Michael Walpole, ‘Revenue Authority Discretions and the Rule of Law in Australia’, in Chris Evans, Judith Freedman and Rick Krever (eds) The Delicate Balance: Tax, Discretion and the Rule of Law 2011, IBFD, pp 121 – 148.
• Michael Walpole ‘Light in the GST refund tunnel’ in Christine Peacock (ed) GST in Australia: Looking forward from the first decade (2011) Thomson Reuters, pp 409 – 423.
• Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2010) Understanding Taxation Law: An Interactive Approach, 4th edition, LexisNexis, Chatswood
• Walpole, M., (2009) ‘Taxation of Intangibles’ in Chris Evans and Rick Krever (eds), Business Tax Reform in Retrospect and Prospect (2009) Sydney, Thomson-Reuters, pp 377-392
• Walpole M., (2009) ‘Sharing the “magic pudding”- An Australian approach to allocation of taxing rights under VAT’ in Michael Lang, Peter Melz and Eleonor Kristoffersson (eds), Value Added Tax and Direct Taxation – Similarities and Differences (2009) IBFD, pp 1171-1195
• Walpole, M., (2009) Proposals for the reform of the taxation of goodwill in Australia, Australian Tax Research Foundation
• Walpole, M., (2009) ‘The Australian Taxpayers’ Charter: a review of unchartered waters’ (2009) Confédération Fiscale Européenne 50th Anniversary edition pp 265 - 275
• Walpole, M. and Evans, C., (eds), (2008) Tax Administration: Safe Harbours and New Horizons, Fiscal Publications, Birmingham
• Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T., (2008) Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood
• Gilders, M., and Walpole, M., (2008) ‘Introduction’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 1-33
• Walpole, M., (2008) ‘Structure of the Acts and the Income Concept’ in F. Gilders, J. Taylor,
• Walpole, M., M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 34-83
• Walpole, M., (2008) ‘Tax Administration’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp 983-1017
• Walpole, M., (2008) ‘Goods and Services Tax’ in F. Gilders, J. Taylor, M. Walpole, M. Burton, and T. Ciro, Understanding Taxation Law: An Interactive Approach, 3rd edition, LexisNexis, Chatswood, pp1104-1142
• Walpole, M., (2006), Proposals for the reform of the taxation of goodwill in Australia , PhD Thesis, University of New South Wales
• McKerchar, M., Hodgson, H., Walpole , M., (2006), Scoping Study of Small Business Compliance Costs , Report to the Board of Taxation, August
• McKerchar M and Walpole, M., (eds), (2006), Further Global Challenges in Tax Administration , Fiscal Publications, Birmingham, UK
• Walpole, M., (2006), 'Taxation of Transfers of Technology – Australia' in International Guide to Taxation of Transfers of Technology, IBFD Amsterdam
• Walpole, M., McKerchar, M., Woellner, R., Coleman, C. and Zetler, J., (2005), 'Identifying the Psychological Costs of Tax Compliance' in Global Challenges in Tax Administration , edited by Rodney Fisher and Michael Walpole , Fiscal Publications, Birmingham, UK, pp 268-287
• Fisher R.K. and Walpole, M., (2005), Global Challenges in Tax Administration, Birmingham, UK , Fiscal Publications
• Gilders F., Taylor C.J., Richardson G., Walpole , M., (2004), Understanding Taxation Law - An Interactive Approach ', 2nd ed, Lexis Nexis, Sydney
• McManus, J. and Walpole, M., (2003), 'The administration's interpretation: The Australian GST rulings system and more', Tax Administration: Current Issues and Future Developments , eds Walpole, M. and Fisher, R., Timebase, Sydney
• Redmond, M. and Walpole , M., (2003), 'Taxpayer dispute resolution: Some international comparisons', Tax Administration: Current Issues and Future Developments, eds Walpole, M. and Fisher, R., Timebase, Sydney
• Gilders F., Taylor C.J., Richardson G., Greenbaum A.I., Walpole, M., (2002), Understanding Taxation Law - An Interactive Approach , Sydney, Lexis Nexis
• Walpole, M., Fisher R.K., (2002), Tax Administration: Current Issues and Future Developments , Sydney, TimeBase
• Walpole, M., 'Compliance Costs Control by Revenue Authorities in the OECD' in Evans, C., Pope, J. and Hasseldine, J., (Eds), (2001), Tax Compliance Costs: A Festschrift for Cedric Sandford, Sydney, Prospect Media, pp 369-388
• Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and Zetler, J. (2001), 'Taxation or Vexation – measuring the psychological costs of tax compliance' in Evans, C., Pope, J. and Hasseldine, J., (Eds), Tax Compliance Costs: A Festschrift for Cedric Sandford , Sydney, Prospect Media, pp 35- 49
• Walpole, M., Evans, C., (Eds.), (2001), Tax Administration in the 21 st Century, Sydney, Prospect Media

Articles

• Michael Walpole “The Henry Review’s Tax on Financial Services; An alternative Approach for Australia” (2013) 1 International VAT Monitor.
• Michael Walpole “The New ‘Option 2’? The Henry Review's Broad Based Cash Flow Tax” (2012) 14(2) Journal of Australian Taxation 122-145.
• Binh Tran-Nam and Michael Walpole “Access to tax justice: How costs influence dispute resolution choices” (2012) 22 (1) Journals of Judicial Administration pp 3 -28.
• Binh Tran-Nam and Michael Walpole “Independent Tax Dispute Resolution and Social Justice in Australia” (2012) 35 (2) The University of New South Wales Law Journal pp 470 – 500.
• Michael Walpole ‘The miraculous reduced input tax credit for financial supplies in Australia’ (2011) 22(5) International VAT Monitor.
• Walpole M and Gray J, (2010) Taxing virtually everything: Cyberspace profits, property law and taxation liability’ (2010) 39 (1) Australian Tax Review pp 39 -60
• De la Feria, R., and Walpole, M., (2009)  Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared’ (2009) 58(4) International and Comparative Law Quarterly, pp 897 – 932
• McKerchar, M, Hodgson, H,  and Walpole, M, (2009) ‘Understanding Australian Small Businesses and the Drivers of Compliance Costs: A Grounded Theory Approach’ (2009) 24(1) Australian Tax Forum pp 39-66
• Walpole, M., (2008) ‘Goodwill and Taxation Issues’, The Tax Specialist, Vol. 11, No. 3, pp 201-234
• Walpole, M., and Evans, C., (2008) ‘Whitehall to Wagga Wagga: The Legacy of the UK Tax Law in Australia’, British Tax Review, Vol. 3, pp 205-227
• Walpole, M. and Carlon, S., (2007), 'Boosting the Knowledge Economy: The Role of Taxation in Business' Choice of Location of Intangible Property', Vol 22, No 4, Australian Tax Forum , pp 3-30
• Hansford, A., Hasseldine, J., McManus, J. and Walpole, M., (2007), 'VAT and GST: A Comparative Review of Tax Audits in Australia and the United Kingdom ', British Tax Review, 1, pp 87-95
• Woellner, R., Coleman, C., McKerchar, M., Walpole, M. and Zetler, J, (2007), 'Can Simplified Legal Drafting Reduce the Psychological Costs of Tax Compliance?: An Australian Perspective', British Tax Review , 6, pp 717-733
• Walpole, M. and McManus, J., (2005), 'The Expectations of tax agents dealing with the GST', Australian Tax Forum, Volume 20, Number 4, pp 649-668, October
• Walpole, M., (2005), 'Keeping to the straight and narrow: interpreting the GST and income tax', Australian GST Journal, Volume 5, Number 9, pp 193-200
• Walpole, M., (2005), 'Have you shut the windows? Time limits applicable to finality of assessments', The Tax Specialist, Volume 9, Number 1, pp 40-60, August
• Walpole, M., (2003), 'A Conflict of Duty – A Federal Approach to the Tax Treatment of Goodwill and other Intangibles', Australian Tax Forum , Volume 18, Number 1, pp 3-19
• Walpole, M., McGill, G., Onyekwe, D. and Lymer, A., (2003), ' Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK ', Australian Tax Forum, October 2003
• McManus, J and Walpole, M., (2002), ' GST Rulings compared to ordinary rulings', GST Newsletter ( 6), pp 1 - 4
• McManus, J and Walpole, M., (2002), ' The difference between ordinary and GST rulings ', Tax Week ( 21), pp 313 - 317
• Walpole, M., (2001), 'Trusts are Dead – Long live trusts!', CGT Planning News , Issue 11 (14), September, Sydney, CCH Australia Ltd., pp 1-7
• Evans, C. and Walpole , M., (2000), 'Keeping the GST out of the CGT?', CGT Planning News, Iss 5, 23 March, CCH Australia Ltd.
• Evans, C., Ritchie, K., Tran-Nam, B. and Walpole , M., (2000), 'Tax Compliance Costs: Research Methodology and Empirical Evidence for Australia', National Tax Journal , Vol LIII, No 2, June, pp 229-252
• Walpole, M., (2000), 'The Fate of Goodwill after Ralph', Journal of Australian Taxation, Volume 3, Iss 5, pp 344-358
• Walpole, M., Evans, C., Ritchie, K. and Tran-Nam, B., (1999), 'Taxation Compliance Costs: Some Lessons from "Down-Under"', British Tax Review, Vol 4, pp 244-271

Papers

• Michael Walpole and David Salter “Who guards the guards?: Regulation of Tax practitioners in Australia and United Kingdom” paper for Risky Business the 10th International Conference on Tax Administration, UNSW, 2-3 April 2012.
• Michael Walpole and Binh Tran-Nam “How much to risk? The role of costs in access to justice in tax disputes” paper for Risky Business the 10th International Conference on Tax Administration, UNSW, 2-3 April 2012.
• Michael Walpole “The Henry Review’s tax on financial services” paper for the 24th Atax Annual GST Conference, Noosa Queensland, 11-13 April 2012.
• Michael Walpole ‘The new “Option 2”?  The Henry Review’s broad based cash flow tax’, paper for Tax Reform: Results and Prospects Conference, University of Canberra, 5 December 2011.
• Walpole, M., (2010) ‘Key VAT exemptions in Australia: Financial supplies and the miraculous reduced input tax credit’ paper for VAT Exemptions: Consequences and Design Alternatives- Centre for Business Taxation, Oxford University and Fiscal Institute, Tilburg University 15-16 April 2010, Worcester College, Oxford
• Walpole M., and Evans, C., (2010) ‘The Delicate Balance: Revenue Authority Discretions and the Rule of Law in Australia’  paper for The Delicate Balance: Revenue Authority Discretions and the Rule of Law Centre for Business Taxation, Oxford University and Monash University  23-24 September 2010
• Walpole, M., and Evans, C., (2008), ‘Australia’s Debt to the UK Tax Law’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January
• Walpole, M., (2008), ‘Options for Taxing Financial Supplies in Value Added Tax: EU VA and Australian GST Models Compared’, paper presented at the Tax Research Network Conference, Galway, 4-5 September
• Walpole, M., (2008), ‘Taxing Virtual Profits’, paper presented at the Australasian Law Teachers Association Conference, Cairns, 6-9 July
• Walpole, M. and Evans, C., (2007), 'From Whitehall to Wagga Wagga: The Legacy of UK Taxation Law in Australia', The Legacy of UK Tax Law Conference, Hong Kong University , December
• Walpole, M., (2007), 'Goodwill and Taxation Issues', Taxation Institute of Australia , 15th National Intensive Retreat. Noosa, August and October
• Walpole, M., (2007), 'The meaning of Goodwill in Taxation Law' Australasian Law Teachers' Association Annual Conference, Perth, September
• Walpole, M. and White, P. (2007), 'Self Assessment Post ROSA', Taxation Institute of Australia NSW Tax Forum Conference, Sydney, May
• Sommer, A. and Walpole, M., (2007), 'A sub equatorial love affair – flirting with economic equivalence', ATAX GST Workshop, Noosa, April
• Walpole, M., (2006), 'Improving self-assessment in Australia '. Paper at 7 th International Conference on Tax Administration, Sydney
• Walpole, M., (2006), 'The role of tax in businesses' choice of location of intangible property' paper presented at the Tax Research Network Conference: Simplifying Tax: Policy, Process and Practice , Southampton , 7-8 Sept
• Walpole, M., (2005), 'Have You Shut the Windows? Time Limits Applicable to Finality of Assessments', paper presented at the 17 th Annual Australasian Tax Teachers' Association Conference, January, ATTA CD Rom
• Walpole, M., McManus, J., (2005), 'Keeping to the Straight and Narrow' paper presented at the Interpreting the GST Law conference, Sydney , 5-6 Augustkewdayclae
• Walpole, M., (2005), 'Does Australia Provide Incentives to use Goodwill in Transfer Pricing?' Paper for Australian Law Teachers' Association Annual Conference, Darwin
• Walpole, M., (2004), “Have you shut the windows?' Paper at Taxation Institute of Australia October Intensive Week end Workshop, Terrigal
• Walpole, M., Coleman, C., McKerchar, M., Woellner, R., Zetler, J., (2004), 'Identifying the psychological costs of tax compliance', paper presented at the 6th International Conference on Tax Administration: Challenges of Globalising Tax Systems, Sydney
• Walpole, M. (2003), 'Responses to the Role of Intangibles in the Modern Taxation System'. Paper for the Society of Legal Scholars, St Catherine's College, Oxford
• Walpole, M., (2003), 'A conflict of duty – The federal and state approaches to the tax treatment of goodwill and other tangibles, and the interface with accounting rules, 15th Annual ATTA Conference, Wollongong
• Woellner, R., Coleman, C., Haly, M., McKerchar, M., Walpole, M. and Zetler, J., (2003), 'Successfully measuring the psychological compliance costs of compliance with income tax legislation, 15th Annual ATTA Conference, Wollongong
• McManus J , Walpole, M., (2002), 'The Administration's Interpretation: The Australian GST Rulings System and More ', paper presented at the 5 th International Conference on Tax Administration - Current Issues and Future Developments , Sydney
• Walpole, M. ( March 2002), ' The Use of WebCT at ATAX.' Paper for WebCT 2002 Asia Pacific Conference
• Redmond M, Walpole, M. , (2002), ' Taxpayer dispute resolution - some international comparisons ', paper presented at the 5 th International Conference on Tax Administration - Current Issues and Future Developments, Sydney
• Walpole, M. , Coleman C., Woellner R., McKerchar M. and Zetler J, (2002), 'Stress Less - Can Simplified Drafting Reduce Psychological Compliance Costs?', paper presented at the 12 th Annual Tax Research Network Conference, Cambridge
• Walpole, M. , (2002), 'A conflict of duty - a federal approach to the tax treatment of goodwill and other intangibles ', paper presented at the 12 th Annual Tax Research Network Conference, Cambridge
• Woellner R., Coleman C., McKerchar M., Walpole, M. and Zetler J., (2001), 'Measuring the psychological cost of compliance: A methodology.' Paper for the Annual Conference of the Institute of Applied Research in Economic Psychology, Bath University , England, September
• Walpole, M., (2001), 'Current Issues in the Taxation of Intangibles - An attempt to tax “Scotch Mist'?' Paper delivered to the British Taxation Research Network Annual Conference, University of Nottingham, September
• Walpole, M., (2001), 'Trusts are Dead – Long live trusts!' Paper delivered to the ATAX Capital Gains Tax Master Class, August.
• Walpole , M., (2001), 'Current Issues in the Taxation of Intangibles' (discussion draft). Paper delivered to the Australasian Law Teachers' Conference, University of the South Pacific, Port Vila, July
• Walpole, M., (2001), 'Taxpayer Rights and Recourses – Australia, New Zealand and China. 'Paper delivered to the World Tax Conference hosted by Institute of Taxation in Ireland, Dublin, May
• Walpole, M., Woellner, Coleman, McKerchar and Zetler, (2000), 'Taxation or Vexation – Measuring the Psychological Costs of Compliance', for the ATAX International Taxation Compliance Costs Symposium, April
• Walpole, M., (2000), 'A report on the use and utility of Taxation Impact Statements in OECD countries', ATAX International Taxation Compliance Costs Symposium, April
• Walpole, M., (2000), 'Goodwill after Ralph', Australasian Tax Teachers' Association Conference, Melbourne , 4 th and 5 th February
• Walpole, M., (2000), 'Some observations on the arm's length principle in Division 13 Income Tax Assessment Act 1936', Australasian Tax Teachers Association Annual Conference, February
• Walpole, M., Woellner, Coleman, McKerchar, Stone and Zetler (2000), 'Measuring the Psychological Costs of Compliance after TLIP – Results of a further Pilot Study', Australasian Tax Teachers Association Annual Conference, February

Professional memberships

• Fellow, Taxation Institute of Australia (CTA)
• NSW Education Committee of the Taxation Institute of Australia
• NSW Technical Committee of the Taxation Institute of Australia
• Former Member Tax Practitioners Board Committee 3
• Former President Australian Tax Teachers Association
• Member of the Australasian Law Teachers Association
• Member of Society of Legal Scholars UK
• Member UK Tax Research Network

• International tax
• Tax implications of dealings in goodwill
• Taxation of intangibles
• Taxation of trusts
• Tax administration
• Stamp duty
• GST
• Taxation compliance costs

• Access to tax justice: How fees influence dispute resolution routes, 2011 AIJA, (with B. Tran-Nam)
• The Taxation of Sovereign Wealth Funds (ICAA) with R.L Deutsch.