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John Taylor

LLM, (Hons) Sydney

LLB, Sydney

BA, Sydney

Cert H Ed, UNSW

Solicitor of the Supreme Court of New South Wales

Professor, Head of School

Phone:

+61 2 9385 3292

Fax:

+61 2 9313 6658

Email:

c.taylor@unsw.edu.au

Room:

628

Address:

ASB Building

John Taylor spent seven years in private legal practice before becoming an academic in 1985. Since then he has periodically acted as an academic consultant for tax divisions of major accounting firms and for an investment bank. His research and professional activities are focussed on the taxation of business entities, international taxation and on capital gains taxation.

He has been a visiting scholar at: the International Tax Program at Harvard University; the Faculty of Law at the University of Cambridge; the Faculty of Law at the University of british Columbia; the International Bureau of Fiscal Documentation in Amsterdam; the Faculty of Law at the University of Western Ontario; the Faculty of Law at Leiden University, the Netherlands; and at the Plunkett Foundation for Co-operative Studies, the United Kingdom. He has given lecturers and seminars in the Harvard International Tax Program, the LL M Program in International Taxation at Leiden University, and at the International Bureau of Fiscal Documentation in Amsterdam, and at the University of Victoria, British Columbia.

John is the author of Capital Gains Tax: Business Assets And Entities (LBC 1994) and a co-author of Understanding Taxation Law: An Interactive Approach (Lexis Nexis 2002, 2004, 2009, 2010, 2011, 2012 and 2013) and of Butterworths Blackletter Law Series: Income Tax Law (Butterworths 1991) and has contributed commentary to Australian Income Tax Law And Practice (Butterworths) and to ATP’s ITAA 1997 Commentary (ATP).

In 2005 he was appointed as the Inaugural Honorary Research Fellow of the Taxation Institute of Australia. In 2006 and 2007 he was a consultant to the Department of the Treasury of the Commonwealth of Australia.

In 2002 he wrote the report for the Australian branch of the International Fiscal Association on 'Form and Substance in Tax Law' which was subsequently published in Cahiers De Droit Fiscal International. His paper 'An Old Tax Is A Simple Tax: A Back To The Future Suggestion For The Simplification Of Australian Corporate-Shareholder Taxation' won the Best Senior Paper award at the 2006 Australasian Tax Teachers Association Conference. His paper 'The Twilight Of The Neanderthals, Or Are Bi-Lateral Double Tax Treaty Networks Sustainable' won the Best Theme Paper award at the 2009 Australasian Tax Teachers Association Conference. He has also written numerous articles, conference papers and educational materials and taxation and commercial law matters.

Publications

Articles in refereed journals

‘Factors Influencing Australian Taxation Treaty Practice: 1946 – 1976’ (2012) 27 Australian Tax Forum pp 571 to 614
‘Some Distinctive Features Of Australian Tax Treaty Practice: An Examination Of Their Origins And Interpretation’ (2011) 9 E Journal Of Tax Research pp 294 – 338
'The Twilight Of The Neaderthals, Or Are Bi-Lateral Double Tax Treaty Networks Sustainable' (2010) 34 Melbourne University Law Review 240 to 279
'The Negotiation And Drafting Of The UK-Australia Double Taxation Treaty Of 1946' [2009] British Tax Review 201 to 241
'CGT Reform And The Reduction Of Tax Law Complexity' (2008) 23 Australian Tax Forum 427 to 456
The Movement Of Tax Preferences Through Trusts And The Causes Of Tax Law Complexity' (2007) 36 Australian Tax Review 1 to 31
An Old Tax Is A Simple Tax: A Back To The Future Suggestion For The Simplification Of Australian Corporate-Shareholder Taxation' (2006) 2 Journal of the Australasian Tax Teachers Association 30 to 57
Problems With Franking Credits Flowing Through Partnerships And Trusts In Australia: The 2004 Amendments And A Simpler Alternative' (2005) Australian Tax Review (2005) 34 Australian Tax Review 153 to 188
Dividend Imputation And Distributions Of Non Portfolio Foreign Source Income: An Evaluation Of Some Alternative Approaches' (2005) 1 Journal of the Australasian Tax Teachers Association 192-222
Alternative Treatments For Foreign Source Income In Australia's Dividend Imputation System' (2005) 20(2) Australian Tax Forum 189 to 266
'The James Hardie Restructuring And The Review Of Australia's International Taxation Arrangements' (2004) 58 Bulletin For International Fiscal Documentation 118 to 132
'The Development Of And Prospects For Corporate – Shareholder Taxation In Australia' (2003) 57 Bulletin For International Fiscal Documentation 346 to 357
'Approximating Capital-Export Neutrality in Imputation Systems: Proposal for a Limited Exemption Approach' (2003) 57 Bulletin For International Fiscal Documentation 135 to 145
'Income tax issues in the franchise relationship: the franchisee's perspective' (1999) 1 Franchising Law And Policy Review 137, 140 to 143 and 147
'Taxation issues in the franchise relationship: the franchisor's perspective' (1999) 1 Franchising Law And Policy Review, 112 to 117
'Resolving Inequities In Australia's Dividend Imputation System' (1995) 12 Australian Tax Forum pp 1- 50
'Approaches To Adjusting Interest For Inflation For Income Tax Purposes' (1993) 10 Australian Tax Forum pp. 90 to 109
'Part IIIA: Pickles For Partnerships' (1992) 26 Taxation In Australia pp. 542 to 553
'Reform of Co-operative Legislation in New South Wales, Australia' [1991] Yearbook Of Co-operative Enterprise, 107 to 120
'Tax Policies, Tax Planning, And The May 1988 Economic Statement', Q.I.T. Accounting Research Journal, Spring (1988) pages 11 to 18

Refereed conference papers

Recent Cases On The Capital Income Divide' Papers Presented At The Annual Corporate Tax Intensive 2007, Taxation Institute of Australia, 2007, 31 pages
Taylor C J, 'Capacity To Put Up A Fight More Important Than Intimate Knowledge Of Income Tax Acts And Practice': Australia And The Development Of The Dominion Income Tax Relief System Of 1920'. Papers Presented At 5th International Accounting History Conference, Banff, Canada, 9th to 11th August 2007, 27 pages
Taylor C J and Smith A M C, 'Trans-Tasman Taxation Of Companies And Their Shareholders 1945 – 2005' Papers Presented At 4th International Accounting History Conference, Braga, Portugal, 8th to 9th September 2005, 56 pages including appendices and bibliography
'Form And Substance In Tax Law' National Report for Australia, Cahiers de droit fiscal international, International Fiscal Association Conference, Oslo, Norway, 2002, Volume LXXXVII, Kluwer Law International on behalf of International Fiscal Association, Rotterdam, The Netherlands, 2002, 20 pages

Other conference papers

Taylor C J, ‘Tax Treaties And The Attribution Of Profits To Permanent Establishments: Ectopia Unnoticed’ papers presented at the Victoria-Cornell Colloquium: Jurisprudential Perspectives of Taxation Law, Cornell University,Ithaca, New York, 24th and 25th September 2012, 22 pages
Taylor C J, ‘GAARS, Tax Avoidance And Tax Policy’ papers presented at 2012 Society For Legal Scholars Conference, University of Bristol, 11th to 14th September 2012, 40 pages
Taylor C J, ‘Archival Research As An Aid To The Interpretation Of Tax Legislation’ papers presented at Tax Research Network Conference, University of Roehampton, 5th to 7th September 2012, 45 pages
Taylor C J, ‘Factors Influencing Australian Taxation Treaty Practice 1946 – 1976’ papers presented at Taxation Research Network Conference, University of Coventry, 8th and 9th September 2011, 37 pages
Taylor C J, ‘Globalisation And The Future Of Corporate – Shareholder Taxation’ papers presented at 22nd Australasian Tax Teachers Conference, University of Melbourne, 19th to 21st January 2011, 39 pages
'Australian Tax Reform In The Best Of Times And The Worst Of Times' papers presented at Tax Research Network Conference, Bangor Business School, University of Wales, 6th to 8th September 2010, 21 pages
'The Negotiation And Drafting Of The 1967 United Kingdom - Australia Double Taxation Treaty' papers presented at 5th History of Tax Law Conference, University Of Cambridge, 5th and 6th July 2010, 64 pages
'The Twilight Of The Neanderthals, Or Are Bi-Lateral Double Tax Treaty Networks Sustainable' papers presented at 21st Australasian Tax Teachers Conference, University of Canterbury, Christchurch, New Zealand, 19th to 21st January 2009, 33 pages
'I suppose I must have more discussion on this dreary subject': The Negotiation And Drafting Of The United Kingdom - Australia Double Taxation Treaty Of 1946' papers presented at 4th History of Tax Law Conference 7th and 8th July 2008, University of Cambridge, 37 pages
'National Report For Australia' papers presented at History Of Double Taxation Conventions Conference, Rust Austria, 3rd to 5th July 2008, 57 pages
'CGT Reform And The Reduction Of Tax Law Complexity' Papers Presented At 20th Australasian Tax Teachers Conference, University of Tasmania, 23rd to 25th January 2008, 28 pages
'An Analysis Of Specific Anti Avoidance Provisions Triggered By The Occurrence Of Non Arm's Length Transactions In Australian Income Tax Law'. Papers Presented At Tax Research Network Annual Conference, The University of Sheffield, 6th to 7th September, 2007, 24 pages
'The Movement Of Capital Gains Tax Preferences Through Trusts And The Causes Of Tax Law Complexity' Papers Presented At 19th Australasian Tax Teachers Conference, University of Queensland, January 2007, 54 pages
'Operative But Unnecessary' Papers Presented At 'Executing Australia's Income Tax: There Must Be A Better Way' Conference, Australian Tax Research Foundation, Sydney, 19th to 20th October 2006, 32 pages
'An Old Tax Is A Simple Tax: A Back To The Future Suggestion For The Simplification Of Australian Corporate-Shareholder Taxation' Papers Presented At 18th Australasian Tax Teachers Conference, University of Melbourne, January-February 2006, 27 pages
Problems With Franking Credits Flowing Through Partnerships And Trusts In Australia: The 2004 Amendments And A Simpler Alternative' Papers Presented At 17th Australasian Tax Teachers Conference, Victoria University Of Wellington, New Zealand, January 2005, 30 pages
'Alternative Treatments For Foreign Source Income In Australia's Dividend Imputation System' Papers Presented At 16th Australasian Tax Teachers Conference, Flinders University, Adelaide, South Australia, January 2004, 26 pages
'Corporate And Shareholder Taxation In A Globalised Economy: Old Paths Or New Directions' Papers Presented at 2001 ALTA Conference, Port Vila, Vanuatu, July, 2001, 13 pages
'Tax Effects Of Alternative Forms Of Corporate Distribution Under The Profits First And Slice Rules' Papers Presented At 13th Australasian Tax Teachers Conference , Coogee, February 2001, 53 pages
'Corporate And Shareholder Taxation In A Globalised Economy' in Reinventing The Corporation, 50th Anniversary Conference, School of Business Law and Taxation, Faculty of Commerce and Economics, The University of New South Wales, St James Ethics Centre, Kensington, 25th and 26th November 1999, 12 pages
'Simplification Meets Integration: A Proposal For A Variable Deduction For Dividends System' Papers Presented At 11th Australasian Tax Teachers Conference, Canberra, February 1999, 34 pages
'Deductions For Pre Commencement And Post Cessation Expenses: Pragmatism In Search Of Principle' Papers Presented At 10thAustralasian Tax Teachers Conference, Sydney, January 1998. 19 Pages
'Preventing The Pass Through Of Exclusively Corporate Tax Preferences In Dividend Imputation Systems', Papers Presented At 9th Australasian Tax Teachers Conference, Auckland, NZ, January 1997
'Resolving Inequities In Australia's Dividend Imputation System', Papers Presented at 8th Australasian Tax Teachers Conference, Brisbane, Qld, January 1996
'Teaching Post-Graduate Tax Students', Papers Presented at 1994 Australasian Tax Teachers Conference, 19th to 21st January 1994
'Co-operative Learning Between Law And Other Disciplines: An Extension Of The Use Of Simulations' with C.W. Butcher, Papers Presented at WACRA '93, 4th to 7th July 1993, Bratislava, Slovakia, 7 pages
'Towards A Neutral Fringe Benefits Tax: Australia Tries Again' with C.W. Butcher, Papers Presented at 1993 Australasian Tax Teachers Conference, 17th to 19th January 1993 pp. 418 to 448
'The Technical Feasibility Of Indexing Interest For Income Tax Purposes', Taxpayers' Association Of New South Wales, paper presented at the National Conference of the Taxpayers' Association, February 1990

Books, chapters in books and loose leaf services

Understanding Taxation Law: An Interactive Approach, 7th edition, 2013, with F Gilders, M Walpole, M Burton, and T Ciro, Lexis Nexis
‘Australia’ in Guglielmo Maisto (ed) "Taxation of Intercompany Dividends Under Tax Treaties and EU Law", IBFD Publications, Amsterdam, 2012, pp 203 to 278
Understanding Taxation Law: An Interactive Approach, 6th edition, 2012 with F Gilders, M Walpole, T Ciro and M Burton, Lexis Nexis Butterworths
‘The Negotiation And Drafting Of The 1967 United Kingdom – Australia Double Taxation Treaty’, in J Tiley (ed), Studies In The History Of Tax Law, Volume 5, Hart Publishing, 2012, pp 427 to 502
Understanding Taxation Law: An Interactive Approach, 5th edition, 2011, with F Gilders, M Walpole, M Burton and T Ciro, Lexis Nexis Butterworths
'I suppose I must have more discussion on this dreary subject': The Negotiation And Drafting Of The United Kingdom - Australia Double Taxation Treaty of 1946, in J Tiley (ed) Studies In The History Of Tax Law, Hart Publishing, 2010, pp213 to 266
'National Report For Australia' in M Lang (ed) The History Of Double Tax Conventions, Kluwer Law International (forthcoming)
'Understanding Taxation Law: An Interactive Approach, 4th edition, 2010 with F Gilders, M Walpole, T Ciro and M Burton, Lexis Nexis Butterworths
'Understanding Taxation Law: An Interactive Approach, 3rd edition, 2009 with F Gilders, M Walpole, T Ciro and M Burton, Lexis Nexis Butterworths. 1189 pages
'Operative But Unnecessary' in G S Cooper (ed) Executing An Income Tax, Australian Tax Research Foundation, Sydney, 2008, pp 181 to 223
'Understanding Taxation Law: An Interactive Approach, 2nd edition, 1176 pages (including index), with F Gilders, G Richardson, and M Walpole, Lexis Nexis Butterworths, Sydney, (2004)
'Understanding Taxation Law: An Interactive Approach, 1st edition, 1073 pages, with F Gilders, G Richardson, A Greenbaum, and M Walpole, Lexis/Nexis Butterworths, Sydney, 2002
'Commentary On Subdivision 112-A: Adjustments To Cost Base' in ATP's ITAA97 Commentary paragraphs 112-A.1000 to 112-A.9000, ATP, Sydney, 2002
'Commentary On Subdivision 110-B: Reduced Cost Base' in ATP's ITAA 97 Commentary paragraphs 110-B.500 to 110-B.9900, ATP, Sydney, 2000
'Commentary On Subdivision 110-A: Cost Base' in ATP's ITAA97 Commentary paragraphs 110-A.1000 to 110-A.9900, ATP, Sydney, 2000
'Capital Gains Tax Business Assets And Entities, 481 pages (including index), Law Book Company Ltd., Sydney, 1994
'Income Taxation Law, Butterworths Blackletter Law Series, Co-author with A.I. Greenbaum, and H. Rigney, 408 pages, Butterworths, 1991
'Timing Aspects In Carrying On A Business' in Australian Income Tax: Law and Practice, paragraphs [51/518] to [51/539], Butterworths, 1990
'Incidental And Relevant Expenses In Carrying On A Business' in Australian Income Tax: Law and Practice, paragraphs [51/501] to [51/515], Butterworths, 1990
'Some Legal Aspects Of Credit Risk' in Bala Shanmugam ed., Credit Management: The Risk Factor, A.F.M. Exploratory Series, No. 18, University of New England, 1988, pp.49 to 62
'Co-author with S.R. Abadee, C.W. Butcher, P.D. Giugni, and A.L. Terry of the taxation chapters in CCH Australian Investment Planning Guide, 1986 edition, pp.61-001 to 92-454

Unpublished government reports

Consulting New South Global (Taylor CJ [author]), Review of Anti-Avoidance Provisions in Income Tax Legislation: First Report - Development of a Methodology for Distinguishing Between Specific Anti Avoidance Measures and Integrity Measures, Commissioned by Commonwealth Department of the Treasury, November 2006, 25 pages (including annexures)
Consulting New South Global (Taylor CJ [author]), Review of Anti-Avoidance Provisions in Income Tax Legislation: Second Report - Report Identifying Specific Anti Avoidance Provisions Currently Contained in Income Tax Assessment Act 1926 (Cth) and Income Tax Assessment Act 1997 (Cth) Using the Methodology Developed in Report Dated 21 November 2006, Commissioned by Commonwealth Department of the Treasury, February 2007, 65 pages (including annexures)
Consulting New South Global (Taylor CJ [author]), Review of Anti-Avoidance Provisions in Income Tax Legislation: Third Report - Identification And Classification Of Unnecessary Specific Anti Avoidance Provisions And Some Options For Their Rationalisation, Commissioned by Commonwealth Department of the Treasury, September 2007, 221 pages (including annexures)

Other reports

Beyond 4100: A report on measures to combat rising compliance costs through reducing tax law complexity, Taxation Institute of Australia, 2006

Research interests

Double tax treaties
Corporate-shareholder taxation
Cross border aspects of corporate-shareholder taxation
Taxation of income flowing through non corporate intermediate entities
Capital gains tax

Research grants

Courses taught

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