Australian School of Business > Schools

Robert Deutsch

Robert Deutsch 

Professor

Phone:

+61 2 9385 9557 

Fax:

 

Room:

640 

Address:

ASB Buidling

Publications

 

Articles and papers

 

 

  • ‘Directors as Fiduciaries:  Queensland Mines Ltd v. Hudson & Ors’, (1979) 8 SYD LR 668-678
  • ‘Powers of Attorney’, Redfern Legal Resources Book Contribution to 1982 update (7 pages)
  • ‘Short Selling’, (1983) 1 CSLJ (11 pages)
  • ‘Takeovers and the Scope of the Companies (Acquisition of Shares) Code’, (1983) 11 ABLR (12 pages)
  • ‘Futures Broker’s Negligence’, Journal of the Australian Securities Institute, July 1983, (7 pages)
  • ‘Medical Negligence Reviewed’, (1983) 57 ALJ (5 pages)
  • ‘Controlled Foreign Companies’, Taxation (UK Journal), March 2, 1985, (7 pages)
  • ‘Offshore Financial Centres and Tax Havens’ paper presented for the Third International Symposium on Commercial Crime held at Cambridge, July 8 1985, (8 pages)
  • ‘Taxing Foreign Sourced Income’ (1986) 20 Taxation in Australia (7 pages)
  • ‘International Taxation:  Extending the UK Revenue Network’, (1986) 7 Co Law (7 pages)
  • ‘The Structure of the Tax on Capital Gains’ Tax Institute Conference Paper, May 1986, published December 1986.  pp. (15 pages)
  • ‘Developments in International Taxation - Foreign Tax Credits and International Aspects of Imputation’, Committee for Postgraduate Studies, Faculty of Law, Sydney University November 1986 (68 pages).
  • ‘Entertainment & Substantiation of Deductions’, The Structure of Income Tax Law 27, May 1987 (30 pages), Committee for Postgraduate Studies, Faculty of Law, Sydney University November 1986 (33 pages)
  • ‘Negative Gearing & Building Depreciation’, The Structure of Income Tax Law 22 April 1987, Committee for Postgraduate Studies, Faculty of Law, Sydney University November 1986 (39 pages)
  • ‘Tax Update’ - 1988, 11R, International Corporate Finance Conference (26 pages)
  •  ’Taxation - Cross Border Transactions Between Switzerland and Australia’ - 1988 Australia/Swiss Chamber of Commerce Conference, Brisbane, Australia (31 pages)
  • ‘Taxation - Cross Border Transactions Between Yugoslavia and Australia’ - 1988 Australia/Yugoslavia Chamber of Commerce Conference, Sydney/Brisbane, Australia (31 pages)
  • ‘Imputation’ - Paper for the Committee for Postgraduate Studies, Faculty of Law, Sydney University April 1988 (43 pages)
  • ‘Capital Gains Tax - Some Practical Aspects’ - 1988 N.S.W. University Continuing Legal Education Paper (24 pages)
  •  ’International Taxation - How do domestic tax laws mesh with the Treaties?’ April 1990 N.S.W. University Continuing Legal Education Paper (29 pages)
  • ‘Practical Aspects of the Proposed Accruals System’ - 1988 N.S.W. University Continuing Legal Education 1988 (42 pages).
  • ‘Taxation of Foreign Income - The Active Income Exemption’ 9 February 1990 University of Sydney Conference (40 pages)
  • ‘Capital Gains Tax Treatment of Investment Property’ BLEC March 1989 (40 pages).
  •  ’The Taxation of Capital Gains:  Roll-Over Relief’ Taxation Institute of Australia 20 March 1989 (36 pages).
  • ‘Current Practical Problems with Business Rollovers’ BLEC 19 February 1990 (62 pages).
  • ‘Tax Issues for Conveyancers’ BLEC March 1990 (29 pages).
  • ‘Australia’s New Attribution System for Controlled Foreign Companies and Trusts’, Taxation Institute of Australia, National Tax Conference, Adelaide, May 1990 (45 pages).
  • ‘Capital Gains Tax and Stamp Duties’ - Analysis of 10 Transactions IBC Conference 1 June 1990 (30 pages).
  • ‘Incorporation, Merger & Acquisitions: Company Tax and CGT - Strategic Overview After the Changes’, University of New South Wales Continuing Legal Education Program, August 1990 (26 pages)
  •  ’Commentary on Australia/Japan Double Tax Agreement’, University of Sydney International Tax Workshop, 28 September 1990 (21 pages).
  • ‘Overview of the International Tax Regime:  Foreign Investment’, Tax Institute Conference Paper, October 1992 (50 pages)
  • ‘Offshore Taxation:  Optimum Structures’, CCH Journal of Australian Taxation April/May 1992 and August/September 1992 (14 pages)
  •  ’Transfer Pricing Rules: a Critique’, Deakin University Seminar, 1994 (15 pages)
  •  ’Group Taxation in the International Context’, ATAX Conference Paper 1994 (40 pages)
  • ‘Recent Developments in International Taxation’, ATAX Conference Paper 1994 (14 pages)
  • ‘A Critique of International Taxation’, ATAX Conference Paper for the 1995 Tax Summit (12 pages) republished in the Australian Taxpayer’s Journal 1996
  • ‘Spotless Services - What does the future hold?’, Investment and Taxation Bulletin, Prospect Publishing 1997
  • ‘Radilo - Recent case law on Finance Transactions’, Investment and Taxation Bulletin Prospect Publishing 1996 in production
  • ‘Investment Funds - Australian Report for International Bureau of Fiscal Documentation 1997’, Co-author (70 pages)
  • ‘Company Loss Transfers: Tax Law Improvement Legislation - a critical Review & Appraisal’, ATAX Conference Paper 1997 (15 pages)
  • ‘Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities’, Proceedings of a Seminar held in Geneva in 1996 during the 50th Congress of the International Fiscal Association, Co-author (66 pages)
  • ‘Part IV A and Scrip Lending’, ATAX Derivatives Spring School, 27-30 October 1997
  • ‘The Hong Kong Tax System: Past influences, Current Structure and Future Directions’, China Law News, CCH, 29 May 1998
  • ‘The New Tax System ─ It’s Practical Operation’, Investment and Taxation Bulletin, Vol 4 No. 2, p. 17-24; 53-56
  • ‘CGT and DTAs’, in : ATAX Capital gains tax master class, 27-29 August, 2001
  • ‘GST and Your Farm Business Guide’, AFFA, 2000
  •  ’Goods and Services Tax:  First Aid’, Tax Institute Conference, 25 May 2000
  • ‘International Aspects of GST’, GST Discussion Paper, 18 June 2001
  • ‘Thin Capitalisation’ (2001) Investment and Taxation Bulletin 29-32; 40
  • ‘Orica: taxpayer loses the battle but wins the war’ (2001) Investment and Taxation Bulletin, Vol. 6 No. 5 p. 49-50.
  • ‘Section 279D – overlooked concessions for superannuation funds’ (2001) Investment and Taxation Bulletin, Vol. 6 No. 5 p. 51-52
  • ‘Alienation of personal services income – the realities uncovered’ (2001) Investment and Taxation Bulletin, Vol. 6 No. 5 p. 45-48
  • ‘Outbound thin capitalisation’ presented at Tax Institute of Australia, Thin Capitalisation Rules 2001 (Sydney, 2001) 
  • ‘Thin capitalisation’ presented at Tax Institute of Australia, Funding into the Future: Interest, debt equity and thin capitalisation 9th National Tax Intensive Retreat 2001 (Sydney, TIA, 2001) pp 1-24
  •  ’Personal Services Income: whose income is it anyway?’ presented at the Atax Tax Catch-ups National Seminar Series, Sydney, Townsville, Brisbane, Melbourne, Canberra, Perth; October 2001
  • ‘Mixing Multi-Purpose Loans in One Account’, Investment and Taxation Bulletin, Vol. 6, No. 7, p.  71
  • ‘Split Loan Arrangements Struck Down by Federal Court’, (2002) Investment and Taxation Bulletin, Vol. 6. No. 5, p. 49-50
  • ‘Timing Issues in Taxation’, (2002) Investment and Taxation Bulletin, Vol. 6. No. 5, p. 51-56
  • ‘Maximising Deductions for Bad Debts’, (2002) Investment and Taxation Bulletin, Vol 6, No. 7, p. 72-73 
  • ‘Tax Planning and Retirement Benefits’, (2002) Investment and Taxation Bulletin,  Vol. 6, No. 8, p. 83-86
  • ‘Budget 2002: Superannuation as a Smorgasbord of Significant Little Picture Changes’, (2002)  Investment and Taxation Bulletin, Vol. 6 No. 9, p. 89-98
  • ‘Key Rules for Deductions’, (2002) Investment and Taxation Bulletin, Vol. 6, No. 10, p. 101-107
  • ‘The New tax System - It’s Practical Operation’, Investment and Taxation Bulletin, Vol. 4, No. 2, p. 17-24; 53-56
  • ‘Australia’s Capital Gains Tax and Double Taxation Agreements’, with Nolan Sharkey, (2002) Bulletin for International Fiscal Documentation (6) IBFD, Volume 56 Number 6 p 228-233
  • ‘Australia’s Tax Consolidation Regime : Practical Planning Issues’, Bulletin for International Fiscal Documentation (6) IBFD, Volume 57 Number 8/9  p368 – 380 2003
  • ‘Assisting SME Clients Expand the Business Offshore’, paper presented at the Taxation Institute of Australia National Roadshow, Melbourne, 23 October 2008
  •  ’International Tax- Global Trends In the New Millennium’, Taxation Institute of Australia 2004
  •  ’Foreign Tax Credits’, paper presented at the 4th World Tax Conference, Sydney 2004
  •  ’Part IVA – Where are we going?’ Taxation Institute of Australia July 2004
  • ‘Today’s Part IV A – a report card seminar paper’, presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal 2004
  • ‘Captive Insurance Companies’, Taxation Institute of Australia Seminar Oct 2006
  • Recent Developments in Transfer Pricing (Paper includes commentary on SNF (Australia) Pty Ltd v Commissioner of Taxation 2010 FCA 645, the Canadian Federal Court of Appeal case Glaxosmithkline Inc. v. Canada (2010 FCA 201)).  The Tax Institute, 22 September 2010
  • ‘The Practical Operation of Australia’s Double Tax Agreements’, Taxation Institute of Australia  (including a re-written version of Australia’s DTA with the UK) August 2007
  • ‘Australia’s New International Tax Arrangements.  A Decade of Change for Australia’s International Tax Framework’ Inside Tax, Issues 10/11, pp 18-21 2007
  • ‘Taxation of Financial Arrangements (TOFA):  Stages 3 and 4 – The final Frontier’,  Inside Tax, Issue 6, pp 2-6 2007.
  • ‘Australia Tax on Inbound Investment’, Euromoney, pp 3-8 (With Snowden, R., and Biancardi, A.) 2007
  • ‘Australia’s Double Tax Agreements’, An Introduction to Australia’s International Taxation System, paper presented to the Taxation Institute of Australia, NSW Division, 15 August 2007, Sydney
  • ‘Superannuation Developments for Corporates’, Tax Forum:  Manoeuvring the Maze, paper presented to the Taxation Institute of Australia, 25 May 2007
  • ‘Part IVA – The On–going Search for a Principle’, KPMG Briefing Paper, September 2007
  • ‘Taxation of Non-Residents - Australian Business Tax Reform in Retrospect and Prospect’, Thomson Reuters 2009
  • ‘Tax Reform Under the Henry Review and the Federal Budget: More Tax/Less Hissing’, KPMG Briefing Paper, June 2010
  • ‘Reform of not-for-profit tax concessions’, KPMG Briefing Paper, 9 June 2011
  • ‘Practical applications of Part IVA’, KPMG Briefing Paper 2010
  • ‘A tale of two cases - Virgin and Undershaft in the Federal Court’ , Inside Tax  2010
  • The Commissioner wants ‘a piece of Myer’ too!  Weekly Tax Bulletin No. 49, 27 November 2009
  • ‘Handbury Holdings: an unhappy saga’.  CCH Planning News, 17 December 2009
  • ‘Derivatives ; Understanding the Operation of Options’, UNSW Law School, CLE Program, 2010
  • ‘Improving the operation of the anti-avoidance provisions in the income tax law’.  CCH Tax Week, 13 January 2011
  • Financial Statements for Non-Accountants, UNSW Law School, CLE Program, June 2011

 

Books

 

  • ‘Understanding Australian International Taxation’ - Co-author with R. Hamilton - CCH Publication 1988
  • ‘Australian Tax Handbook’ Joint Author (sole responsibility for Deductions and International Taxation), Thomson Reuters previously ATP (400 pages) 1988- 2011
  • ‘Australian Tax Handbook’ Joint Author (sole responsibility for Superannuation) (190 pages) 2004-2006
  • ‘Taxation of Foreign Source Income’ - a Flowchart Analysis, IBC,1991
  • ‘Guidebook to Australian International Taxation’, Lexis Nexis , January 2002
  • ‘Income Taxation’ - Commentary and Materials’ - Co-authors with R. Krever, G. Cooper and R. Vann (sole responsibility for Corporate and International Taxation) 1994.
  • ‘Derivatives Demystified’ - Co-author with Mark Saccasan;  Prospect Publishing; 1996
  • ‘Law and Taxation of Trusts’ - Author: Helen Hodgson; Editor: R. Deutsch; Prospect Publishing, 1996
  • ‘Death and Taxes:Tax-effective Estate Planning’, Thomson Reuters,(with Michael Flynn and Miranda Stewart’ 2007
  • ‘Employee Incentive Plans’ - Author: K. Chikarovski and C. Costello; Editor: R. Deutsch; Prospect Publishing, 1995
  • ‘Innovative Financial Products’ - Joint Editor, Prospect Publishing, 1997
  • ‘Tax Catch-Ups’ - Editor, Prospect Publishing, 1997
  • ‘Australian Business Taxes’ - General Editor, Computer Law Services, 1996
  • ‘Tax Solutions’ - General Editor, Computer Law Services, 1997
  • ‘Income Tax and GST Strategies Manual’ – Co-author Danny Fischer and Nabil Orow, Australian Tax Practice, 1999/2000 to 2011
  • ‘Fundamental Tax Legislation’ – Commentary and Legislation ATP, 2002 - 2010
  • ‘Principles and Practice of Double Tax Agreements’ - BNA International, 2008


Case notes

 

  • Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74 (9 June 2011)
  • Commissioner of Taxation v Citigroup Pty Ltd [2011] FCAFC 61 (May 2011)
  • Mills v Commissioner of Taxation [2011] FCA 205
  • Noza Holdings (March 2011)
  • Part IVA: British American Tobacco Australia Services Limited v FCT (November 2010)
  • Commissioner of Taxation v Anstis [2010] HCA 40 (November 2010)
  • Futuris Corporation Limited v Commissioner of Taxation [2010] FCA 935 (September 2010)
  • IEL v Commissioner of Taxation (September 2010)
  • RCI Pty Ltd v Commissioner of Taxation [2010] FCA 939 (September 2010)
  • Commissioner of Taxation v Bruton Holdings Pty Limited (in liquidation) [2010] FCA 978 (September 2010)
  • Commissioner of Taxation v Clark  [2011] FCAFC 5 (March 2011)
  • Russell v Commissioner of Taxation [2011] FCAFC 10 (February 2011)
  • Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134 (November 2010)
  • Thomas Nominees Pty LTF v Thomas [2010] QSC 417 (see TAG Insight and Analysis)
  • Part IVA analysis under Trail Bros case (August 2010)
  • Orica Ltd v Commissioner of Taxation [2010] FCA 197 (March 2010)
  • Commissioner of Taxation v Rozman [2010] FCA 324 (April 2010)
  • Forrest v Commissioner of Taxation [2010] FCAFC 6
  • Commissioner of Taxation v Tasman Group Services Pty Ltd [2009] FCAFC 148 - debt forgiveness case
  • Bamford v Commissioner of Taxation
  • SNF (Australia) Pty Ltd [2010] v Commissioner of Taxation, Federal Court
  • Commissioner of Taxation v BHP Billition Finance, High Court, June 2011

 

Awards and achievements

 

  • Alfred Godfrey Memorial Scholarship from Sydney University, awarded June 1983, for studies at Cambridge University
  • Jennings Prize from Wolfson College, University of Cambridge for outstanding achievement in the LLM course

 

Bob is a past Chairman of the Australian branch of the International Fiscal Association and a former Governor on the Board of the Australian Tax Research Foundation. He has acted as a consultant to the Thin Capitalisation Project Team and an external referee for the Dividend Taxation and Globalisation in Australia Project (Bureau of Industry Economics).

 

Professional memberships

 

  • The Taxation Institute - Fellow
  • Law Society of New South Wales – Member
  • Australian branch of the International Fiscal Association - Past Chairman
  • Australian Tax Research Foundation - Member and Former Governor
  • ATO Part IVA Panel – Ad Hoc External Member
  • Australian Tax Teachers Association - Member
  • Australian Law Teachers Association – Member

Research interests

  • International taxation
  • Accounting and its interface with tax and corporate law 
  • Derivatives: Operation and Regulation  

Research grants

 Courses taught

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