Richard Krever
PUBLICATIONS
Books and Monographs
AUTHOR
13. Principles of Taxation Law
13.1 Principles of Taxation Law (Sydney: Thomson, 2008) (with C. Coleman, G. Hart, S.
Jogarajan, J. McLaren, and K. Sadiq) xxxiii, 575 pp.
13.2 Principles of Taxation Law 2009 (with C. Coleman, G. Hart, S. Jogarajan, J. McLaren,
and K. Sadiq) xxxiv, 603 pp.
13.3 Principles of Taxation Law 2010 (with C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan,
J. McLaren, W. Obst, and K. Sadiq) xxxiv, 659 pp.
13.4 Principles of Taxation Law 2011 (with C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan,
J. McLaren, W. Obst, and K. Sadiq) xl, 785 pp.
13.5 Principles of Taxation Law 2012 (with C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan,
J. McLaren, W. Obst, K. Sadiq and A. Ting) xl, 786.
13.6 Principles of Taxation Law 2013 (with C. Coleman, R. Hanegbi, G. Hart, S. Jogarajan,
J. McLaren, W. Obst, K. Sadiq and A. Ting) xxxviii, 864 pp.
12. Australian Income Tax Cases
12.1 Australian Income Tax Cases (Sydney: Thomson, 2006) xx, 352 pp. (1st ed. with C.
Black).
12.2 Australian Taxation Law Cases 2007 (successor edition) (Sydney: Thomson, 2007) xx,
474 pp.
12.3 Australian Taxation Law Cases 2008 (Sydney: Thomson, 2008) xx, 385 pp.
12.4 Australian Taxation Law Cases 2009 (Sydney: Thomson Reuters, 2009) xxi, 399 pp.
12.5 Australian Taxation Law Cases 2010 (Sydney: Thomson Reuters, 2010) xxii, 415 pp.
12.6 Australian Taxation Law Cases 2011 (Sydney: Thomson Reuters, 2011) xxii, 424 pp.
12.7 Australian Taxation Law Cases 2012 (Sydney: Thomson Reuters, 2012) xxii, 430 pp.
12.8 Australian Taxation Law Cases 2013 (Sydney: Thomson Reuters, 2013) xxii, 436 pp.
Income Tax: Text, Materials & Essential Cases (6th ed) (Sydney: Federation, 2006)
(with M. Kobetsky, A. O’Connell and M. Stewart) xxviii, 739 pp.
11.1 7th ed. (2008) xxiii, 740 pp.
11.
10. Cooper, Krever & Vann's Income Taxation Commentary and Materials
10.1 1st ed. (Sydney: Law Book Company, 1989), liv, 1259 pp. (with G. Cooper and R.
Vann) [reviewed: B. Arnold, (1990) 38 Canadian Tax Journal 169, Current Law Index
grade A; J. McLaren, (1990) Maxiim (May) 15; C. Robinson, (1990) 61 Charter (8,
September) 55].
10.2 2nd ed. (Sydney: Law Book Company, 1993), lxiv, 1311 pp. (with G. Cooper and R.
Deutsch) [ref'd to in Federal Commissioner of Taxation v Rowe [1997] HCA 16;
(1997) 187 CLR 266; BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy
Commissioner of Taxation [2007] FCA 1528] [reviewed: R. Warnock (1993) 67 Law
Institute Journal 1211, Current Law Index grade A; A. O’Connell, (1993) 15 Adelaide
Law Review 301, Current Law Index grade B; S Rodman (1995) 7 Accounting
Research Journal 85; G. Dal Pont (1995) 13 U. of Tasmania Law Review 210, Current
Law Index grade A; ref'd to in F. C. of T. v Rowe (1997) 143 ALR 406 High Court].
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
10.3 3rd ed. (Sydney: Law Book Co., 1999) (with R. Vann and G. Cooper) xxxviii, 928 pp.
[ref'd to in Ciprian and Ors and Commissioner of Taxation [2002] AATA 746; The
Taxpayer and Commissioner of Taxation [2005] AATA 538].
10.4 4th ed. (Sydney: ATP, 2002) (with R. Vann and G. Cooper), xxviii, 868 pp. [cited in
The Taxpayer v Commissioner of Taxation [2005] AATA 538; Case 6/2005 2005 ATC
154].
10.5 Teachers’ Manual and Teaching Aids for Income Taxation Commentary and Materials
(with G. Cooper and R. Vann) (Sydney: Law Book Company, 1989), 150 pp.
10.6 1988 Supplement to Cooper, Krever & Vann's Income Taxation Commentary and
Materials, Second Edition (Sydney: Law Book Co., 1998) xix, 127 pp. (sole author).
10.7 5th ed. (Sydney, Thomson, 2005) (with G. Cooper, C. Rider and R. Vann) xxxii, 1005
pp.
10.8 6th ed. (Sydney, Thomson, 2009) (with G. Cooper, R. Vann and M. Stewart) xii, 1169
pp.
9. Mastering Law Studies and Law Exam Techniques
9.1 1st ed. (Sydney: Butterworths, 1986), ix, 173 pp. (with contributions from others).
[reviewed: P. Webb, [1988] New Zealand Law Journal 100, Current Law Index grade
B; J. Keeler, (1988) 10 Law Society Bulletin 159].
9.2 2nd ed. (Sydney: Butterworths, 1989), xvii, 252 pp. (with contributions from others).
9.3 3rd ed. (Sydney: Butterworths, 1995), xiv, 280 pp. (with contributions from others)
[reviewed: S. Hinchey (1995) 69 Law Institute Journal 1278; (1995) 14:2 University of
Tasmania Law Review 220-22].
9.4 4th ed. (Sydney: Butterworths, 1998), xvi, 246 pp. (with contributions from others).
9.5 5th ed. (Sydney: Butterworths, 2001), xiv, 273 pp. (with contributions from others)
[reviewed: A. McCarthy (2002) 27(1) Alternative Law Journal 50-51.]
9.6 6th ed. (Sydney: LexisNexis, 2006), xiv, 307 pp. (with contributions from others)
[reviewed: Chanaka Bandarage (2006) 201 Ethos (Journal of the Law Society of the
ACT) 65].
9.7 7th ed. (Sydney: LexisNexis, 2011), xiv, 276 pp. (with contributions from others).
9.8 8th ed. (Sydney: LexisNexis, 2013), (in press) (with contributions from others).
8.
Successful Tax Study 1999 (Sydney: ATP, 1999), xiii and 156 pp. (with W. Obst and
D. Smith).
7.
Death and Taxes (Sydney: ATP (Law Book Co.), 1998) xxii, 199 pp. (with M. Flynn)
(reviewed by R. Gibson in (2000) 28 Australian Business Law Review 238-240.
6.
The Taxation of Interests in Non-resident Trusts: A Review of the Conflicting Regimes
(Sydney: Australian Tax Research Foundation, 1997) xiv, 140 pp. (with L. Burns)
[reviewed J. Schwarz, (1997) 25:11 FT World Tax Report 220; D. Bentley, (1998) 8
Revenue Law Journal 220-221; T. Edgar, (1997) 45:5 Canadian Tax Journal 1199:
"[T]he monograph is an example of comparative tax research at its best."; cited as
authority for legislative amendment in Explanatory Memorandum to Tax Laws
Amendment (Repeal of Inoperative Provisions) Bill 2006, para. 2.30.]
5.
The Taxation of Employee Fringe Benefits (Deventer: Kluwer, 1995) xiii, 206 pp.
(with F. Zimmer, O.P. Vaish, A. Tavolaro, R. Stanger, C. D’Andria, and M.
McLellan).
4.
A Capital Gains Tax for New Zealand (with N. Brooks) (Wellington, N.Z.: Victoria
University Press, 1990), iii, 150 pp. [reviewed: T. Edgar, (1990) 38 Canadian Tax
Journal 1340, Current Law Index grade A; C.S. Shoup, (1991) 8 Australian Tax
Forum 129, Current Law Index grade A; A. Greenbaum, (1991) 3 Tax Notes
International 909, Current Law Index grade A; R. Oliver, (1992) 8(2) Policy 48].
3.
The Tax Consequences of Death (Sydney: CCH Australia Limited, 1988), viii, 211 pp.
2
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
2.
Victoria Civil Procedure 1987 (with P. Bravender-Coyle and T. Pinos) (Sydney: CCH,
1987), lxxvi, 1158 pp. (plus accompanying service, 764 pp.).
1.
The Judgments of Lionel Murphy (with T. Blackshield, D. Brown, M. Coper) (Sydney:
Primavera, 1986), xx, 332 pp. [reviewed: M. Kirby, (1987) 61 Australian Law Journal
314, Current Law Index grade A; P. Kearney, (1987) 12 Legal Service Bulletin 71,
Current Law Index grade A; M. Raff, (1987) 16 Melbourne University Law Review
178, Current Law Index grade A; C. Weeramantry, (1987) 61 Law Institute Journal
334, Current Law Index grade B; D. Weisbrot, (1987) 10 University of N.S.W. Law
Journal 201, Current Law Index grade B; S. Howells (1988) 65 Victorian Bar News
63].
EDITOR/ANNOTATION AUTHOR
1.
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
1.11
1.12
1.13
1.14
1.15
1.16
GST Legislation PLUS
GST Legislation PLUS (Sydney: Thomson, 1999) x, 608 pp.
GST Legislation PLUS 2000 (Sydney: Thomson, 2000) x, 1140 pp.
GST Legislation PLUS July 2000 ed. (Sydney: Thomson, 2000) x, 968 pp. [reviewed
T. Edgar, (2000) 48(5) Canadian Tax Journal 1726].
GST Legislation PLUS 2001 (Sydney: Thomson, 2001) x, 1016 pp.
GST Legislation PLUS 2002 (Sydney: Thomson, 2002) x, 1126 pp.
GST Legislation PLUS 2003 (Sydney: Thomson, 2003) x, 1142 pp.
GST Legislation PLUS 2004 (Sydney: Thomson, 2004) x, 1172 pp.
GST Legislation PLUS 2005 (Sydney: Thomson, 2005) x, 1190 pp.
GST Legislation PLUS 2006 (Sydney: Thomson, 2006) xii, 1358 pp.
GST Legislation PLUS 2007 (Sydney: Thomson, 2007) xii, 1403 pp.
GST Legislation PLUS 2008 (Sydney: Thomson, 2008) xii, 1424 pp.
GST Legislation PLUS 2009 (Sydney: Thomson, 2009) xii, 1455 pp.
GST Legislation PLUS 2010 (Sydney: Thomson, 2010) xii, 1488 pp.
GST Legislation PLUS 2011 (Sydney: Thomson, 2011) x, 1589 pp.
GST Legislation PLUS 2012 (Sydney: Thomson, 2012) ix, 1649 pp.
GST Legislation PLUS 2013 (Sydney: Thomson, 2013) xi, 1745 pp.
Justice K E Lindgren, Judges’ speeches: “A major source of references to such
[foreign] cases is: Richard Krever, GST Legislation PLUS (Thomson Reuters, 2009).
http://www.fedcourt.gov.au/aboutct/judges_papers/speeches_lindgrenj11.html
Alan Schenk, “The Style for VAT Regulations” (2111) 22(1) International VAT
Monitor 92, at n. 2: “Richard Krever has done an excellent job, in his ‘GST
Legislation Plus’, integrating in an understandable form, for each section of the Act,
the regulations, rulings and other guidance.”
Relied upon by Senior member Egon Fice in his Administrative Appeals Tribunal
decision in Confidential and Commissioner of Taxation [2012] AATA 408: According
to R Krever, the author of the text, GST Legislation Plus, extending the GST rule
provided by s 66-5 of the GST Act to second-hand goods acquired prior to 1 July 2000
provides surrogate recognition of wholesale sales tax borne in respect of these goods.
Therefore, the purpose of the Transition provisions is to ensure that GST is not paid on
any wholesale sales tax embedded in the cost of the goods acquired prior to the
commencement of the GST Act.
EDITOR
21.
The Delicate Balance: Tax, Discretion and the Rule of Law (Amsterdam: IBFD, 2011),
xvi, 368 pp. (with C. Evans and J. Freedman).
20.
Australia’s Future Tax System: The Prospects After Henry (Sydney: Thomson Reuters,
2010) ix, 469 pp. (with C. Evans and P. Mellor).
3
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
19.
Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson
Reuters, 2009), x, 605 pp (with C. Evans).
18.
Tax Reform in the 21st Century (London: Kluwer Law International, 2009), xiii, 560
pp. (with J. Head).
17.
VAT in Africa (Pretoria: Pretoria University Law Press, 2008), xviii, 246 [reviewed C.
Peacock, (2008) 19(6) International VAT Monitor 456-459].
16.
GST in Retrospect and Prospect (Wellington: Thomson Brookers, 2007), xv, 658 (with
D. White) [reviewed C. Peacock, (2008) 19(3) International VAT Monitor 281-288 and
C. Peacock (2008) 8 Australian GST Journal 226-227].
15.
Tax Conversations (London: Kluwer, 1997), xiv, 566 pp. [reviewed R. Mathews,
(1998) 48 Australian Rationalist 61].
14.
Taxation Towards 2000 (with J. Head) (Sydney: Australian Tax Research Foundation,
1997), xlii, 644 pp. [reviewed R. Mathews, (1998) 48 Australian Rationalist 61; D.
Bentley, (1998) 8 Revenue Law Journal 220].
13.
Vol. 31: Revenue Law in The Laws of Australia, an encyclopaedic service published by
The Law Book Company, Sydney (with M. Flynn); chapters added on a progressive
basis. Published parts in 1996 are: Preliminary pages (60 pp); 31.1, Employment
Remuneration and Superannuation (94 pp); 31.2 Income from Business and Isolated
Activities (70 pp.); 31.3 Income from Property (68 pp); 31.5 Tax Accounting and
Trading Stock (55); 31.10 Superannuation Funds and Other Special Entities (46 pp.);
Published parts in 1997 are: 31.12 Administration (118 pp.); Published parts in 1999
are: 31.7 Partnerships (50 pp.); 31.16 Sales Tax (97 pp.); 31.9 Companies and
Shareholders (138 pp.); 31.15 Stamp Duties (52 pp); 31.11 International Aspects (71
pp.).
12.
Company Tax Systems (with J. Head) (Sydney: Australian Tax Research Foundation,
1997), x, 378 pp. [reviewed: J. Schwarz, (1997) 25 World Tax Report 100; R. AviYonah, (1997) 15(1) Tax Notes International 37; T. Edgar, (1997) 45(3) Canadian Tax
Journal 648; D. Bentley, (1998) 8 Revenue Law Journal 219].
11.
Tax Units and the Tax Rate Scale (with J. Head) (Sydney: Australian Tax Research
Foundation, 1996), x, 213 pp. [reviewed D. Bentley, (1998) 8 Revenue Law Journal,
218-219].
10.
Superannuation, Savings and Taxation (with J. Disney) (Canberra: Centre for
International and Public Law and Melbourne: Taxation Law and Policy Research
Institute, 1996), viii, 118 pp. [reviewed: T. Edgar, (1996) 44 Canadian Tax Journal
596].
9.
Restoring Revenue (with J. Disney) (Canberra: Centre for International and Public Law
and Melbourne: Taxation Law and Policy Research Institute, 1995), v, 83 pp.
[reviewed: T. Edgar, (1995) 43 Canadian Tax Journal 2273].
8.
Australian International Tax: Recent Developments and Future Directions (with Y.
Grbich) (Sydney: Law Book Company, 1994), xvi, 216 pp.
7.
Contract Law (Australian Blackletter Law Series) (by P. Clarke) (Sydney:
Butterworths, 1993) xviii, 252 pp.
6.
Charities and Philanthropic Institutions: Reforming the Tax Subsidy and Regulatory
Regimes (Sydney: Australian Tax Research Foundation, 1991) xxv, 135 pp. (with G.
Kewley).
5.
Income Tax Law (Australian Blackletter Law Series) (by A. Greenbaum, H. Rigney
and J. Taylor) (Sydney: Butterworths, 1991), xxx, 373 pp.
4.
Taxation of Corporate Debt Finance (with Y. Grbich and P. Gallagher) (Melbourne:
Longman, 1990), xxiii, 295 pp. [reviewed: R. Calver, (1991) 65 Law Institute Journal
4
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
1098, Current Law Index grade A; S. Das [1992] The Australian Corporate Treasurer
14].
3.
Flattening the Tax Rate Scale: Alternative Scenarios and Methodologies (with J.
Head) (Melbourne: Longman, 1990), xix, 410 pp.
2.
Australian Taxation: Principles and Practice (Sydney: Longman, 1987), xl, 395 pp.
[reviewed: G. Bean, (1987) 61 Law Institute Journal 1303, Current Law Index grade
A; T. O’Brien, (1988) 10 Law Society Bulletin 247].
1.
Capital Gains Taxation in Australia: A Guide to Part IIIA of the Income Tax
Assessment Act (Melbourne: LawPress, 1986), 80 pp. [cited Hepples v F.C. of T.
(1990) Federal Court].
CHAPTER AUTHOR
53.
‘VAT and Financial Services: Competing Perspectives on What Should Be Taxed’ in
Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives
(Kluwer, 2013) 309-343 (with H. Grubert); (revised version of paper with same title in
(2012) 65(2) Tax Law Review 199-239).
52.
‘Ending VAT Exemptions: Towards a Post-Modern VAT’ in Rita de la Feria (ed.),
VAT Exemptions: Consequences and Design Alternatives (Kluwer, 2013) 3-36 (with
R. de la Feria).
51.
‘Australia’ in Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred
Storck (eds.), Tax in Non-tax Treaties (IBFD, 2012) 27-50 (with K. Bain).
50.
‘Hong Kong’ in Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer,
Alfred Storck (eds.), Tax in Non-tax Treaties (IBFD, 2012) 403-425 (with Y. Xu).
49.
‘Australia’ in M. Lang, P. Pistone, J. Schuch, C. Staringer (eds), The Impact of the
OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge University
Press, 2012) 68-109 (with K. Bain and A. O’Connor).
48.
‘Australia: Resolving the Application of Competing Treaty and Domestic Law
Transfer Pricing Rules’ 197-213 (with J. Zhang) in M. Lang et al (eds.,) Tax Treaty
Case Law around the Globe - 2011 (Vienna: Linde, 2011).
47.
‘Tax Discretion in Hungary’ in C. Evans, J. Freedman and R. Krever (eds.), The
Delicate Balance: Tax Discretion and the Rule of Law (Amsterdam: IBFD, 2011) 319332 (with B. Kolozs).
46.
‘The Relationship Between Double Taxation Treaties and Foreign Direct Investment’
in M. Lang, P. Pistone, J. Schuch, and C. Staringer, eds., Tax Treaties: Views from the
Bridge – Building Bridges between Law and Economics (Amsterdam: IBFD, 2010)
(with Fabian Barthel, Matthias Busse, and Eric Neumayer) 3-18.
45.
‘Tax treaties and the taxation of non-residents’ capital gains’ in A. Cockfield (ed.),
Globalization and Its Tax Discontents: Tax Policy and International Investments
(Toronto: University of Toronto Press, 2010) 212-238.
44.
‘Australian Business Income Tax Reform in Retrospect: An Analytical Perspective’ in
C. Evans and R. Krever (eds.), Australian Business Tax Reform in Retrospect and
Prospect (Sydney: Thomson Reuters, 2009) 17-38 (with J. Head) [reviewed F. Martin,
[2010] British Tax Review 194 “an insightful and perceptive history”].
43.
‘Tax Reviews in Australia: A Short Primer’ in C. Evans and R. Krever (eds.),
Australian Business Tax Reform in Retrospect and Prospect (Sydney: Thomson
Reuters, 2009) 3-13 (with C. Evans).
42.
‘Tax Offsets’ in C. Coleman et al, Principles of Taxation Law 2009 (Sydney:
Thomson, 2009) 291-300.
42.1 2010 edition 341-351.
5
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
42.2 ‘Offsets’ in 2011 edition 337-448.
41.
‘Studying Taxation Law’ in C. Coleman et al, Principles of Taxation Law (Sydney:
Thomson, 2008) 1-19.
41.1 2009 edition, 1-21.
41.2 2010 edition, 1-16.
41.3 ‘Sources of Taxation Law’ in 2011 edition 3-17.
40.
‘Understanding Chinese VAT Law: Lessons from Abroad’ in X. Yang (ed.), China
VAT Law: Reform and Justice (Beijing: China Taxation Publishing House, 2008) (1932); reproduced in X. Yang, Chinese Tax Law: Principles, Practices and Unity
(Jinan: Shandong People's Publishing House, 2008) 173-184 and (2008) 12 Financial
and Economic Law Review 139-155.
39.
‘Plain English Drafting, Purposive Drafting, Principle-based Drafting: Does Any of it
Matter?’ in J. Freedman (ed.), Beyond Boundaries: Developing Approaches to Tax
Avoidance and Tax Risk Management (Oxford: Oxford University Centre for Business
Taxation, 2008) 189-195.
38.
‘Discussion of Stefano Simontacchi's Paper on Article 13 OECD Model Convention’
in M. Lang et al (eds.), Source versus Residence: The Allocation of Taxing Rights in
Tax Treaty Law – Problems Arising from the Existing Tax Treaty Provisions and
Possible Alternatives (Alpen aan den Rijn: Kluwer Law International 175-184 and
(New Delhi: Taxmann, 2008) 191-202.
37.
‘Designing and Drafting VAT Laws for Africa’ in R. Krever (ed.), VAT in Africa
(Pretoria: Pretoria Law Press, 2008) 17-36.
36.
‘Interpreting Income Tax Laws in the Common Law World’ in M. Achatz et al,
Steuerrecht Verfassungsrecht Europarecht (Wien: Facultas Verlags- und Buchhandels
AG, 2007) 354-378.
35.
‘GST’ materials in four chapters in M. Stewart and M. Flynn, Death & Taxes (Sydney:
ATP, 2004) (sections 1 130, 3 300, 3 310, 6 020, 8 080, 11 500, 11 510, 11-12).
34.
‘Tax Concessions for Capital Gains – Past, Present and Future’ in Australian Council
of Social Service, For Fairness and Services (Sydney: ACOSS, 2004), pp. 49-55.
33.
‘Value added tax and business tax’, chapter 4 in China International Taxation Research
Institute and the International Bureau of Fiscal Documentation, China Tax Reform and
WTO Accession Project (Amsterdam: International Bureau of Fiscal Documentation,
2004), pp. 449-558 (with Walter van der Corput).
32.
‘Australia’ in R. Bettens (ed.), The International Guide to the Taxation of Sportsmen
and Sportswomen (Amsterdam: International Bureau of Fiscal Documentation, 2002),
1-74 pp. (with A. O'Connell).
31.
‘Share Buybacks in Australia’ in R. Bettens (ed.), Share Buy-Backs by Listed
Companies from Individual Minority Shareholders (Amsterdam: International Bureau
of Fiscal Documentation, 2002), (with A. O’Connell) 13-45 pp.
30.
‘Taxation law (with M. Kobetsky) in T. Blackshield, M. Coper and G. Williams, The
Oxford companion to the High Court of Australia (Melbourne, Oxford University
Press, 2001), 659-661.
29.
‘Income from Property’, ‘Tax Accounting’, ‘Trading Stock’ in R. Woellner et al.,
Australian Taxation Law (Sydney: CCH)
29.1 9th ed. (1998), 443-489, 893-946, 946-983, respectively.
29.2 10th ed. (1999) 379-427, 879-938, 939-980, respectively.
28.
‘Timing, Tax Accounting and Trading Stock’ in M. Kobetsky and M. Dirkis, Income
Tax: Text, Materials & Essential Cases (Sydney: Federation)
28.1 1st ed. (1997) 221-252 [reviewed: D Schabe (1998) 26(1) Australian Business Law
Review 75; C. Latham (1998) 36(4) Law Society Journal 100]
28.2 2nd ed. (1999) 425-456
6
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
28.3 3rd ed. (2001) 451-480.
28.4 4th ed. (2003) 467-498 [principal authors for this edition: M. Kobetsky, M. Dirkis, and
A. O’Connell]
28.5 5th ed. (2005) 502-537 [principal authors for this edition: M. Kobetsky, M. Stewart,
and A. O’Connell].
28.6 6th ed. (2006) 499-535 [principal authors for this and later editions: M. Kobetsky, M.
Stewart, A. O’Connell and R. Krever].
28.7 7th ed. (2008) 502-536.
27.
27.1
27.2.
27.2.
27.3
‘Goods and Services Tax’ in M. Kobetsky, M. Dirkis, and A. O’Connell, Income Tax:
Text, Materials & Essential Cases (Sydney: Federation)
4th ed. (2003) 644-655.
5th ed. (2005) 711-723 [principal authors for this edition: M. Kobetsky, M. Stewart,
and A. O’Connell].
6th ed. (2006) 709-722 [principal authors for this and later editions: M. Kobetsky, M.
Stewart, A. O’Connell and R. Krever].
7th ed. (2008) 709-723
26.
(general contributor to): W. Obst, D. Smith and R. Hanegbi, Successful Tax Study 2001
(Sydney: ATP, 2001), xiv and 122.
25.
‘Simplicity and Complexity in Australian Income Tax’ in Hans-Georg Petersen &
Patrick Gallagher (eds), Tax and Transfer Reform in Australia and Germany (Berlin:
Berliner Debatte Wissenschaftsverlag, 2000), 63-90, cited by Hill J. in the Full Federal
Court decision in FCT v Brewing Investments Ltd 2000 ATC 4431, at para. 17.
24.
‘The Income Tax Consequences of Privatisation' in B. Collier and S. Pitkin (eds),
Corporatisation and Privatisation in Australia (Sydney: CCH, 1999) ch. 12, 351-374.
23.
‘Australia’ in Investment Funds: International Guide to the Taxation and Regulation
of Mutual Investment Funds and Their Investors (Amsterdam: International Bureau of
Fiscal Documentation, 1998), 71 pp (with R. Deutsch, A. O'Connell, J. Raneri).
22.
‘The Political Economy of the GST: A Comment on Professor Brooks' Paper’ in B.
Tran Nam (ed), Tax Reform and the GST: An International Perspective (Sydney:
Prospect, 1998) 141-145.
21.
‘Taxation of Expatriates: Australia’ in A. Borger et al, Taxation of Expatriates (The
Hague: Kluwer, 1998) 53-92.
20.
‘Individual Income Tax’ in V. Thuronyi (ed), Tax Law Design and Drafting
(Washington, D.C.: International Monetary Fund, 1998) 495-563 (with L. Burns);
republished (The Hague: Kluwer Law International, 2000) 495-563.
19.
‘Taxation of Income from Business and Investment’ in V. Thuronyi (ed), Tax Law
Design and Drafting (Washington, D.C.: International Monetary Fund, 1998) 597-681
(with L. Burns); republished (The Hague: Kluwer Law International, 2000) 597-681.
18.
‘General Principles of Referencing and Citation’ in P. Rozenberg, Australian Guide to
Uniform Legal Citation (Sydney: LBC Information, 1998) 1-8.
17.
‘Australia’ in International Fiscal Association, Cahiers de droit fiscal international vol.
LXXXIIb: The Taxation of Investment Funds (The Hague: Kluwer, 1997), 229-225
(with A. O’Connell).
16.
‘The Taxation of Capital Gains’ in S. Ross and P. Burgess, Income Tax: A Critical
Analysis 2nd ed. (Sydney: Law Book Company, 1996), 67-122. [reviewed: A.
Greenbaum (1996) 6 Revenue Law Journal 158; T. Edgar (1997) 45(1) Canadian Tax
Journal 198; K. Wheelwright (1997) 71 Law Institute Journal 25].
15.
‘Tax Accounting’ in S. Ross and P. Burgess, Income Tax: A Critical Analysis 2nd ed.
(Sydney: Law Book Company, 1996), 179-204. [reviewed: A. Greenbaum (1996) 6
Revenue Law Journal 158; T. Edgar (1997) 45(1) Canadian Tax Journal 198].
7
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
14.
‘Income Tax Reform’ in J. Disney and R. Krever (eds), Restoring Revenue (Canberra:
Centre for International and Public Law and Melbourne: Taxation Law and Policy
Research Institute, 1995), 67-83.
13.1
13.2
13.3
13.4
13.5
13.6
‘Prologue’,
‘Income from Personal Services’,
‘Derivation and Assignment’,
‘Trading Stock’,
‘The Taxation of Companies’, and
‘The Taxation of Company Distributions’ in A. Greenbaum, Australian Income
Taxation: A Concise Casebook (Sydney: Law Book Company, 1994) 1-73, 195-211,
233-263, 288-311, 313-322 (pp. total 161). [reviewed: R. Calver (1994) 19 Alternative
Law Journal 198; C. Honnor (1994) 4(43) Campus Review (Nov. 3-9, 1994) p. 22; T.
Delany, (1995) 7 Accounting Research Journal 83-84].
12.
‘Tax Concessions for Charitable Bodies and Philanthropies and the Regulation of
those Organisations’ (with G. Kewley) in R. Krever and G. Kewley (eds), Charities
and Philanthropic Institutions: Reforming the Tax Subsidy and Regulatory Regimes
(Sydney: Australian Tax Research Foundation, 1991) xxi-xxvi.
11.
‘Tax Deductions for Charitable Donations: A Tax Expenditure Analysis’ in G. Kewley
and R. Krever (eds), Charities and Philanthropic Institutions: Reforming the Tax
Subsidy and Regulatory Regimes (Sydney: Australian Tax Research Foundation, 1991)
1-28.
10.1
10.2
10.3
10.4
‘Taxation of Trusts and Beneficiaries’,
‘Taxation of Partners and Partnerships’,
‘Taxation of Companies’; and
‘Taxation of Shareholders’ in A. Greenbaum, Australian Income Tax Law (Sydney:
Law Book Company, 1991), 181-245.
9.
‘Income Tax Law and Policy’ in R. Baxt and G. Kewley (eds), An Annual Survey of
Australian Law 1990 (Sydney: Law Book Co., 1991) 454-499.
8.
‘The Taxation of Capital Gains’ in P. Burgess and S. Ross, Income Taxation: A
Critical Analysis (Sydney: Law Book Co., 1991) 56-95.
[reviewed: A. Greenbaum, (1991) 13 Adelaide Law Review 317; R. Bowra, (1991) 26
Taxation in Australia 93; C. Evans, (1992) 3(4) Law Council of Australia Business
Law Section Newsletter 17; P. von Nessen (1992) 32 Accounting and Finance 91; G.
Dal Pont, (1991) 10 U. of Tasmania Law Review 299); I. Peek, (1991) 21 Western
Australian Law Review 408; R. Calver, (1993) 19 Monash University Law Review
209].
7.
‘The Slow Demise of Progressive Income Tax’ in J. O’Leary and R. Sharp, Inequality:
Slicing the Cake (Sydney: Heineman, 1991) 150-162.
[reviewed: P. Saunders, (1991) Social Policy Research Centre Newsletter (June) 10; J.
Dixon, (1991) Impact (May) 20].
6.
‘Computers and Legal Education in Australia’ in G. Hughes (ed.), Essays on Computer
Law (Melbourne: Longman, 1990) 493-522.
5.
‘The Australian Taxation Office’ in J. Wallace and T. Pagone (eds), Rights and
Freedoms in Australia (Sydney: Federation Press, 1990) 113-118.
4.
‘Capital Gains Tax and Companies’ in R. Vann (ed.), Company Tax Reform:
Imputation, Capital Gains Tax and the Foreign Tax Credit System (Sydney: Law Book
Company, 1988) 195-218.
3.
‘Murphy on Taxation’ in J.A. Scutt (ed.), Lionel Murphy: A Radical Judge (Sydney:
McCulloch-MacMillan, 1987) 128-143. [reviewed C. Caleo, (1987) 16 Melbourne
University Law Review 463].
2.
‘The Structure and Policy of Australian Income Taxation’ in R. Krever (ed.),
Australian Taxation: Principles and Practice (Sydney: Longman, 1987) 1-26.
8
CURRICULUM VITÆ: PUBLICATIONS
1.
RICHARD KREVER
‘Incorporation and Company Re-organisations and Capital Gains Taxation’ in R.
Krever (ed.), Capital Gains Taxation in Australia: A Guide to Part IIIA of the Income
Tax Assessment Act (Melbourne: LawPress, 1986) 45-80.
Journal Articles
A* Journals
(ERA 2010 ranking)
8.
‘Analysing Implicit Tax Expenditures’ (2011) 35(2) Melbourne University Law
Review 426-448.
7.
‘The Tax Consequences of Corporate Reorganisations in China’ [2011] (3) British Tax
Review 340-353 (with W. Cui).
6.
‘Australia’s Future Tax System’ [2010] (4) British Tax Review 307-317 (with C.
Evans).
5.
‘Tax Reviews in Australia: Before and After Henry’ [2009] (4) British Tax Review
339-351 (with C. Evans).
4.
‘Taming Complexity in Australian Income Tax’ (2003) 25(4) Sydney Law Review 467505 (rev. T. Edgar, (2004) 52(2) Canadian T.J. 697); cited in FCT v Stone [2005]
HCAW 21; 2005 ATC 4234, Full High Court; cited extensively in Joint Committee of
Public Accounts and Audit, Report 410: Tax Administration (Canberra: Parliament of
the Commonwealth of Australia, June 2008).
3.
‘Social Security, Taxation Law and Redistribution: Directions for Reform’ (1993) 31
Osgoode Hall Law Journal 63-135 (with A. McClelland).
2.
‘Avoidance, Evasion and Reform: Who Dismantled and Who’s Rebuilding the
Australian Income Tax System?’ (1987) 10 University of New South Wales Law
Journal 215-240.
1.
‘Support Payments and the Personal Income Tax’ (1983) 21 Osgoode Hall Law
Journal 636-700.
A Journals
(ERA 2010 ranking)
13.
‘VAT and Financial Services: Competing Perspectives on What Should be Taxed’
(2012) 65(2) Tax Law Review 199-239 (with H. Grubert).
12.
‘The Influence of Alternative Model Tax Treaties on Australian Treaties’ (2011) 26(1)
Australian Tax Forum 31-49 (with K. Bain and A. van der Westhuysen).
11.
‘Globalization and Modernization as Drivers for Tax Reform in the Socialist Market
Economy’ (2010) 11(2) Theoretical Inquiries in Law 107-143 (with Li Jin).
10.
‘Taxing Capital Income’ (2007) 22(2) Australian Tax Forum 94-114 (with J. Head).
9.
‘Characterising Derivative-based Loan Arrangements’ (with S. Karlinsky) (2004)
19(4) Australian Tax Forum 435-471.
8.
‘The Ironic Australian Legacy of Eisner v. Macomber’ (1990) 7 Australian Tax Forum
191-206.
7.
‘Companies, Shareholders and Capital Gains’ (1986) 3 Australian Tax Forum 267296.
9
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
6.
‘Capital or Current: The Tax Treatment of Expenditures to Preserve or Maintain a
Taxpayer's Title or Interest in Assets’ (1986) 12 Monash University Law Review 4976.
5.
‘Tax Reform in Australia: Base Broadening Down Under’ (1986) 34 Canadian Tax
Journal 346-394.
4.
‘Selected Structural Issues in the Taxation of Capital Gains’ (1984) 1 Australian Tax
Forum 164-184.
3.
‘Apportioning Interest Expenses’ (1984) 1 Australian Tax Forum 413-436.
2.
‘The Ghost of the Duke of Westminster Laid to Rest in Australia? Commissioner of
Taxation v. Spotless’ (1997) 45(1) Canadian Tax Journal 122-130.
1.
‘The General Anti-Avoidance Provision’ (case comment on Peabody v. Federal
Commissioner of Taxation) (1994) 42 Canadian Tax Journal 1589-1596 (ABDC=A*;
ERA=A).
B Journals
(ERA 2010 ranking)
24.
'Tax Treaty Trends in Central Asian Former Soviet Nations' (2012) 66(10) Bulletin for
International Taxation (with T. Hwong and P. Mellor) 541-552.
23.
‘Tax Reviews in Australia: A Short Primer’ (2009) 38(2) Australian Tax Review 1-8
(with C. Evans).
22.
‘TOFA: The Unfinished Agenda’ (2006) 35(2) Australian Tax Review 91-109.
21.
‘Dissected Debt: Developing a Better Legislative Approach to FCT v Myer Emporium
Ltd’ (2002) 31(3) Australian Tax Review 129-139.
20.
‘The Capital Gains Tax Consequences of Litigation’ (1997) 71(9) Australian Law
Journal 699-715 (ref'd to in Amadio v Henderson (1998) 81 FCR 149 at 200).
19.
‘Australia’s New Foreign Income Attribution System’ (1989) 17 Australian Business
Law Review 253-274.
18.
‘The Deductibility of Fines: Considerations from Law and Policy Perspectives’ (1984)
13 Australian Tax Review 168-206 (ref’d to in 65302 British Columbia v. The Queen
[2000] 1 CTC 57; 99 DTC 5799 (Supreme Court of Canada) and the (Australian) Full
Federal Court in Commissioner of Taxation v La Rosa [2003] FCAFC 125 (5 June
2003).
17.
‘Report on the Proceedings of the 53rd IFA Congress in Eilat’ (1999) 53(12) Bulletin
for International Fiscal Documentation (renamed Bulletin for International Taxation)
587-591.
16.
‘Australia: Share Buy-backs by Listed Companies from Individual Minority
Shareholders’ (1998) 38(11/12) European Taxation 367-377 (with M. Puopolo).
15.
‘Company and Taxation Law Aspects of Company Takeovers in Australia’ (1998)
52(5) Bulletin for International Fiscal Documentation (renamed Bulletin for
International Taxation) 202-216 (with Ann O’Connell).
14.
‘Tax Accounting in Australia’ (1997) 51(4) Bulletin for International Fiscal
Documentation (renamed Bulletin for International Taxation) 188-197.
13.
‘Australia-Taiwan Tax Treaty: Pragmatism Prevails’ (1997) 71(2) Australian Law
Journal 102-104.
10
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
12.
‘Australia: The Taxation of Capital Gains’ (1992) 46 Bulletin for International Fiscal
Documentation (renamed Bulletin for International Taxation) 229-243.
11.
‘Timor Gap Treaty’ (1991) 45 Bulletin for International Fiscal Documentation
(renamed Bulletin for International Taxation) 55-59.
10.
‘Foreign-source Income Tax Reforms Settled’ (1990) 44 Bulletin for International
Fiscal Documentation (renamed Bulletin for International Taxation) 579-585 (with
L. Burns).
9.
‘Australia’s Thin Capitalisation Legislation’ (1990) 44 Bulletin for International
Fiscal Documentation (renamed Bulletin for International Taxation) 18-25.
8.
‘Implications of the New Foreign-Source Income Tax Reforms for Australian
Business’ (1990) 18 Australian Business Law Review 423-430 (with L. Burns).
7.
‘Australia: New International Tax Regime’ (1989) 42 Bulletin for International Fiscal
Documentation (renamed Bulletin for International Taxation) 327-333.
6.
‘Abe Isaac Greenbaum and Australian Tax Teaching’ (2000) 10 Revenue Law Journal
v-viii [an abridged version appeared under the title: In memoriam: Death of Abe Isaac
Greenbaum in [2001] 6 Weekly Tax Bulletin ¶240, pp 193-194].
5.
‘The adjudication of income tax appeals’ (case comment on ANZ Savings Bank Ltd. v.
Federal Commissioner of Taxation) (1995) 23 Australian Business Law Review 232234.
4.
‘Recent applications in banking law of res judicata and issue estoppel doctrines’
(1995) 23 Australian Business Law Review 211-215 (with Karen Wheelwright).
3.
‘The savoury flavour of a tax deductible meal’ (1992) 17 Alternative Law Journal 109110.
2.
‘Companies, Shareholders and Tax Reform’ (1985) 20 Taxation in Australia 163-175.
1.
‘Furniss v. Dawson —Tax Jurisprudence Re-enters the Real World’ (1984) 18
Taxation in Australia 1057-1069.
C Journals
(ERA 2010 ranking)
24.
‘Progressive Income Taxation and Urban Individual Income Inequality in China’
(2011) 17(3) Asia-Pacific Tax Bulletin 192-199 (with H. Zhang).
23.
‘Australian Tax Reform: A Scorecard’ (2010) 21(2) Journal of International Taxation
50-56 (with C. Evans) (ABDC=C; not ranked for ERA).
22.
‘GST Treatment of Deposits – Further Developments’ (2008) 18(5) International VAT
Monitor 362-365 (ABDC=A; ERA=C).
21.
‘Doing business in China: is it a gift or a bribe?’ (2008) 22(4) Commercial Law
Quarterly 26-29 (with Li Jin) (ERA=C; not ranked for ABDC).
20.
‘The New GST: Financial Services’ (2008) 4(2) Monash Business Review 46-49
(ERA=C; not ranked for ABDC).
20.
‘Involuntary and Statutory Supplies - the Australian GST Base Narrows’ (2005) 16(1)
International VAT Monitor 19-22 (ABDC=A; ERA=C).
19.
‘A Goods and Services Tax for Hong Kong: issues and concepts’ (2004) 8(4) Asia
Pacific Journal of Taxation 99-118 (ERA=C; ABDC=C).
11
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
18.
‘Is Hong Kong part of China for tax treaty purposes? Case comment on Edwards v
The Queen (Tax Court of Canada, 27 June 2002) and the implications for Australian
tax law’ (2002) 6(2) Tax Specialist 62-67 (with J. Chang) (rev. T. Edgar, (2002) 50
Canadian T.J. 2211) (ERA=C; ABDC=C).
17.
‘Doing Business in Post-Tax Reform Australia’ [1985] International Business Lawyer
497-500 (ERA=C; law review unranked for ABDC).
16.
‘Electronic Commerce and Taxation – A Summary of the Emerging Issues’ (2000) 6(6)
Asia-Pacific Tax Bulletin 151-163 (ERA=C; ABDC=C).
15.
‘GST Transitional Rules’ (1999) 10(5) International VAT Monitor (1999) 192-196
(ABDC=A; ERA=C).
14.
‘Taxation Responses to Financial Turmoil’ (1998) 4(12) Asia-Pacific Tax Bulletin
452-462 (ERA=C; ABDC=C).
13.
‘Australian Court Scrutinizes OECD Model Treaty Provisions on the Alienation of
Real Property’ (1997) 14(13) Tax Notes International 1187-1192 (with Jason Chang)
(ABDC=C; law review unranked for ERA).
12.
‘Company and Shareholder Tax Reform in Hungary’ (1996) 13(22) Tax Notes
International 1811-1818, with D. Deák (ABDC=C; law review unranked for ERA).
11.
‘New Australian Government Introduces 1996-97 Budget’ (1996) 13(10) Tax Notes
International 753-757, with A. Greenbaum (ABDC=C; law review unranked for ERA).
10.
‘Debt Forgiveness in Australia’ (1996) 13(5) Tax Notes International 369-381, with H.
White (ABDC=C; law review unranked for ERA).
9.
‘Energy Resources of Australia: foreign exchange gains and losses and the recognition
of discounts on promissory notes revisited’ (1996) 13(4) Tax Notes International 227232, with J. Chang (ABDC=C; law review unranked for ERA).
8.
‘Tax Accounting in Emerging Eastern European Income Tax Systems: A Case Study—
Hungary’ (1996) 12(24) Tax Notes International 1867-1895, with D. Deák (ABDC=C;
law review unranked for ERA).
7.
‘Drafting Tax Legislation: Some Lessons from the BWTC’ (1996) 12(12) Tax Notes
International 915-925 [reviewed: T. Edgar (1996) 44 Canadian Tax Journal 976]
(ABDC=C; law review unranked for ERA).
6.
‘Private Income Tax Rulings: a comparative study’ (1995) 9 Tax Notes International
738-771, with J. Chang, R. Cullen, R. Doernberg, A. Easson, D. Sandler and R.
Sommerhalder (ABDC=C; law review unranked for ERA).
5.
‘Parochialism and Catholic Advice’ (1993) 7 Tax Notes International 193-211
(ABDC=C; law review unranked for ERA).
4.
‘The Australian Controlled Foreign Company Attribution System’ (1989) 1 Tax Notes
International 217-229 (ABDC=C; law review unranked for ERA).
3.
‘Taxation Ruling IT 2503 and Incorporated Legal Practices’ (1989) 63 Law Institute
Journal 356-359 (ERA=C; law review unranked for ABDC).
2.
‘Income Tax – Simplification or Sham’ (1996/8) Just Policy 20-27 (ERA=C; unranked
for ABDC).
1.
‘The Continuing Story of Tax Avoidance and the High Court: Peabody v. Federal
Commissioner of Taxation’ (1995/4) Just Policy 44-49 (ERA=C; unranked for ABDC).
12
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
Reports
8.
Reform of the Fiscal Regimes for Mining and Petroleum (Washington: IMF, 2012)
(with Emil Sunley, Selcuk Caner, Richard Krever, and Oana Luca).
7.
Final Report on the Proposed Consolidation of the Business Tax and Value Added Tax
of China (Frankfurt/Beijing: Deutsche Gesellschaft für Technische Zusammenarbeit
(GTZ), 2010) (with M. Aujean, C. Grandcolas, and E. Stoll).
6.
Final Report on the Transformation and Legislation of Value Added Tax of China
(Frankfurt/Beijing: Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ),
2007) (with C. Grandcolas and E. Stoll).
5.
Afghanistan: Tax Policy and Administration—A Way Forward (Washington: IMF,
2003) (with E. Sunley, H. Berndt, C. Dieterich, J. Kelly, W. LeDrew, S. Terkper, and
M. Witt).
4.
Establishing the Permanent Fund for East Timor (Washington: IMF, 2003) (with J.
Daniel, K. Ogata, B. Taplin, and D. Webber).
3.
Reform of the Mongolian Corporate Income Tax (Ulaanbaatar: Development
Alternatives, Inc. (DAI) for USAID Economic Policy Support Project, 2003).
2.
Pakistan: Modernizing the Income Tax System (Washington: IMF, 1999) (with M.
Keen, B. Bingham, and R. Humphries).
1.
Tax Reform in China (Washington: International Republican Institute, 1998) (with E.
Zolt).
Other Publications in ERA (2010) Ranked Journals and Articles in Unranked Journals
51.
‘"Vox Pop" [GST and Food] (2011) 4 Insight 11.
50.
‘Tax-Exclusive or Tax-Inclusive Pricing: Amazement and Dismay from Abroad’
(2010) 58(3) Canadian Tax Journal 787-789 (with A. van der Westhuysen) (ERA=A).
49.
‘The Henry Review and Housing’ (2010) 81 Around the House (Shelter NSW) 1, 8-10
(with A. van der Westhuysen).
48.
‘An opportunity presents: tax reform in Australia is overdue’ [2009] 15 Weekly Tax
Bulletin [674] (with C. Evans).
47.
‘Housing affordability and tax’ (2009) 76 (March) Around the House (Shelter NSW) 1,
11-13.
46.
‘Managers and their Lawyers: Minimizing Tax, Maximizing Ethics, and the Business
Decision-making Process’ (2007) 1(1) Journal of Macau University of Science and
Technology 93-99.
45.
‘GST and death: the puzzle is missing some pieces’ (2005) 5(1) Australian GST
Journal 12-16.
44.
‘Il commercio elettronico e la tassazione: principali problematiche’ (2002) 3(1)
Fiscalia 59-83.
43.
‘The Requirement to issue tax invoices: Australian and UK law contrasted’ (2002)
2(1) Australian GST Journal pp. 15-16.
42.
‘Issues in the Taxation of E-Commerce’ [2001] (no. 4) Taxation Translation 37-50.
41.
‘Vouchers’ (2001) 26 GST Today 1-4 (renamed Australian GST Journal).
40.1 Report on the Proceedings of Subject I, (46-53);
40.2 Report on the Proceedings of Subject II, Advance Rulings (75-82);
13
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
40.3 Report on the Proceedings of Seminar D, Taxation of cross-border services (136-140);
40.4 Report on the Proceedings of Seminar F, Beneficial Ownership (141-144) in
International Fiscal Association Yearbook 1999 (Amsterdam, 2000).
39.
‘Host Country Restrictions in Combining a Domestic Corporation with a Foreign
Corporation: Host Country Australia’ (1999) 20(4) Tax Management International
Forum 3.
38.
‘A timely reminder to tax advisers providing GST advice’ [1999] (36) Weekly Tax
Bulletin 891-892.
37.
‘A new tax law for a new tax system’ [1999] (34) Weekly Tax Bulletin 831-833.
36.
‘Investment in Australia in the 21st Century’ (1998) 26 World Tax Report 14-15.
35.
‘Host Country Tax Considerations in Conducting Ongoing Business Activities Abroad:
Australia’ (1998) 19(4) Tax Management International Forum 3-9 (with L. Burns).
34.
‘Host Country Tax Considerations in Selecting an Entity to Conduct Inbound
Business: Australia’ (1998) 19(3) Tax Management International Forum 3-11 (with L.
Burns).
33.
‘Taxation of Partners of an International Professional Partnership: Host Country
Australia’ (1998) 19(2) Tax Management International Forum 3-8 (with L. Burns).
32.
‘Taxing Trusts as Companies: The Case For’ (1998) 2nd Quarter ASX Perspective 2629.
31.
‘Australia/Taiwan: Tax Treaty with a Non-recognised State’ (1997) 25(2) World Tax
Report 24.
30.
‘The Great Consumption Tax Debate: Myths and Misconceptions, Truths and HalfTruths’ (1992) 68 Current Affairs Bulletin (8 Jan.) 4-9.
29.
‘Corporate Welfare and the ACTU’ (1991) 67 Current Affairs Bulletin (8 Nov.) 21-25.
28.
‘A Tax Expenditure by Any Other Name!’ (1991) 10 Philanthropy (Spring) 19-21.
27.
‘Capital Gains Tax: Future Directions’ (1991) 28 Australian Tax Research Foundation
Tax Matters 1-2.
26.
‘Australia’ in International Bureau for Fiscal Documentation, Guide to European and
O.E.C.D. Taxation: Companies (Amsterdam: IBFD, 1991), 50 pp. (published in disk
format) (with G. Cooper).
25.
‘Australia’ in International Bureau for Fiscal Documentation, Guide to European and
O.E.C.D. Taxation: Individuals (Amsterdam: IBFD, 1991), 50 pp. (published in disk
format).
24.
‘The Taxation of Foreign Source Dividends: The New Regime’ (1989) 1 CCH Journal
of Australian Taxation Law (5) 47-69.
23.
‘Foreign Source Income Reform: Design Considerations’ (1989) 1 CCH Journal of
Australian Taxation Law (2) 72-83.
22.
‘Withholding Taxes and the Promotion of Offshore Banking Transactions’ (1987) 2
Banking Law Bulletin 72-75.
21.
‘Tax Avoidance and Tax Reform: Who’s to Blame and Who’s to Repair?: Part I - The
Tax Avoidance Triumvirate’ (1987) 14 Brief (No. 8, September) 22-24; ‘Part II Legislation without Consistent Principles’ (1987) 14 Brief (No. 9, October) 6-8; ‘Part
III - Tax Reform and Tax Avoidance’ (1987) 14 Brief (No. 10, November) 22-23.
20.
‘Income Tax Consequences of Foreign Exchange Gains and Losses’ (1985) 1 Banking
Law Bulletin 38-41.
14
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
19.
‘Has the Tax Commissioner gone too far?’ (1990) 9 Australian Society (August) 6-7.
18.
‘Equity meets efficiency, and both lose out’ (1990) 9 Australian Society (June) 27-28.
17.
‘No Such Thing as a Free Lunch’ (1990) 9 Australian Society (April) 13, 15 (with
Myshele Shaw).
16.
‘The Tax Commissioner’s Blind Eye’ (1990) 9 Australian Society (March) 10-11 (with
Richard Cullen).
15.
‘The Plain Guide to the Super Saga’ (1989) 8 Australian Society (October) 36-37.
14.
‘The Tax-Haven Crackdown’s Limited Reach’ (1989) 8 Australian Society (June) 2226.
13.
‘How Superannuation is Taxed’ (1989) 2 Equity (No. 2) 10, 13; ‘The Superannuation
Tax Subsidy’ (1989) 2 Equity (No. 2) 12; ‘Reforming the Superannuation Tax
Subsidy’ (1989) 2 Equity (No. 2) 12.
12.
‘The Slow Demise of Progressive Tax’ (1989) 8 Australian Society (February) 29-30,
47.
11.
‘Superannuation Tax Reform: A Question of Equity’ (1988) 18 Impact (No. 4) 14-16.
10.
‘What the Business Lobby Forgot to Mention about Company Tax Rates’ (1988) 18
Impact (No. 4) 11-13.
9.
‘An Immoral Welfare Program’ (1988) 7 Australian Society (May) 9.
8.
‘Income Splitting: Why the Axe Should Fall’ (1987) 6 Australian Society (April) 1517, 53.
7.
‘ID Cards, Civil Liberties and Tax Evasion’ (1986) 11 Legal Service Bulletin 52-55.
6.
‘Law Reform and Property Interests: Attacking the Highly Geared Rental Property
Loophole’ (1985) 10 Legal Service Bulletin 234-236.
5.
‘Tax Expenditures for Disabled Persons’ (1985) 15 Australian Social Welfare Impact
(No. 3) 9-10, 26, 28.
4.
‘Tax Concessions: Subsidising the Wealthy’ (1985) 1 Equity (No. 2) 8.
3.
‘Tax Expenditures: The Other Spending Programme’ (1984) 10 Legal Service Bulletin
(renamed Alternative Law Journal) 63-68.
2.
‘Asbestos at Osgoode’. (1982) 54(20) Obiter Dicta 1 (March 22); pt II (n/a), pt III
(no.24), 8, (April 19).
1.
‘The Origins of Federal Income Taxation in Canada’ (1981) 3 Canadian Taxation 170188.
Other Journal Notes
Tax Notes International
1997
1. ‘Australia Industry Proposes Tax Voucher Scheme for Infrastructure Projects’ 14(13):
1042.
2. ‘Australia’s Queensland State May Accept New Financial Tax’ 14(13): 1042.
3. ‘Australia Expands High-Wealth Taxpayers Project’ 14(13): 1293.
4. ‘ATO Initiates Survey of Money Market Dealers’ 14(13): 1293.
5. ‘Alarm Bells Ring in Australia Over Charitable Trust Measures’ 14(19): 1544.
15
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
6. ‘Australia High Court Rejects Tax Benefit Principle’ 14(19): 1544.
7. ‘Australia Rejects Oil Tax Concessions’ 14(20): 1625-1626.
8. ‘Australian Tax Office Denies Deductions for Compensation Payments’ 14(20): 1626.
9. ‘Australia Considers Tax Breaks for Newcastle’ 14(21): 1716.
10. ‘Australian Taxation Office Reviews Split Loans’ 14(21): 1716.
11. ‘Deductions for Political Donations in Australia Likely to Increase’ 14(22): 1808.
12. ‘Australian Officials’ Proposal Would Disallow Deductions for Bribes’ 14(23): 1889.
13. ‘Australia Proposes Withholding Tax on Cum-Interest/Ex-Interest Securities Sales’
14(23): 1890.
14. ‘Australian Tax Office to Target Income Splitting and Real Estate Income’ 14(23):
1890-1891.
15. ‘Australian Commissioner Blames Tax Planners for Complexity of Law’ 14(23): 1891.
16. ‘Australian Tax Office Issues Cash Economy Task Force Report’ 14(24): 2065-2066.
17. ‘Australia’s Limited Amortization Rules Strike Again’ 14(24): 2066.
18. ‘Australian Taxation Office Accepts Electronic Recording for Tax Purposes’ 14(26):
2144.
19. ‘Australian Urban Farmers Facing Tighter Tax Rule’ 15(1): 17.
20. ‘Australia Releases Draft of New Capital Gains Tax Measures’ 15(2): 103-104.
21. ‘Australian Court Denies Bankrupt Taxpayer’s Right to Challenge Assessment’ 15(3):
195.
22. ‘Australian Tax Office Reverses Itself on Frequent Flyer Points’ 15(10): 736-737.
23. ‘Australian States Overhaul Stamp Duties Systems’ 15(11): 808.
24. ‘Australian Tax Office’s Right to Conduct Special Audit Programs Upheld’ 15(14):
1059-60.
25. ‘Australia Introduces Trust Loss Carryforward Legislation’ 15(17): 1325-1326.
26. ‘Australia Implements Small-Business Capital Gains Rollover’ 15(17): 1327.
27. ‘Australian Company Tax Changes Follow Overhaul of Corporations Law’ 15(23):
1827-1829
28. ‘Australian Draft Ruling Concludes Short-Term Worker is Resident’ 16(6): 412.
Tax Notes International
1998
1. ‘Australian Draft Ruling Concludes Short-Term Worker is Resident’ 16(6): 412.
2. ‘Radical Tax Reform Proposals Under Consideration in Australia’ 16(9): 641-642.
3. ‘Australia Expands Scrutiny of Cash Economy’ 16(10): 749.
4. ‘Australia Defers Trust Tax Reform’ 16(11): 812-813.
5. ‘Australian Third-Party Recovery Provision Proves Ineffective’ 16(12): 893.
6. ‘Australia Announces New Legislative Framework for Tax Agents’ 16(16): 12351236.
7. ‘Australia Will Renegotiate Double Tax Treaties’ 16(19): 1493.
8. ‘Australia Releases 1998-99 Budget’ 16(20): 1549-1550.
Tax Notes International
1999
16
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
1. ‘Australian Tax Group Releases Multinational Comparative Tax Study' 18(3): 235236.
2. ‘U.S., Australia Likely to Renegotiate Income Tax Treaty’ 18(9): 829.
3. ‘Australian Legislative Committee Issues GST Report’ 18(18): 1744.
4. ‘Australian GST Future is in Doubt’ 18(21): 2087.
5. ‘Australia's GST Saga Finally Reaches Its End’ 18(23): 2291-2292.
6. ‘Australia, Malaysia Sign Tax Treaty Protocol’ 19(6): 549-550.
7. ‘Australia, Argentina Sign Income Tax Agreement’ 19(11): 958-959.
8. ‘Australian Business Tax Review's Final Report Proposes Changes to the Capital
Gains Taxation’ 19(13): 1130-1133.
9. ‘Australia's Proposed Capital Gains Tax Cuts Stalled in Senate’ 19(22): 2045-2047.
10. ‘Australian Government Introduces Temporary Tax Surcharge to Fund Troops in
Timor’ 19(23): 2123.
Tax Notes International
2000
1. ‘Australia’s High Court Says ‘Nil’ Assessment is an Assessment for Limitations
Purposes’ 20(7): 721.
2. ‘East Timor Establishes First Taxes’ 20(15): 1641.
3. ‘Australia Drops East Timor Income Tax Surcharge’ 20(21): 2292.
4. ‘Australia Introduces Noncommercial Loss Legislation in Parliament’ 20(23): 2489.
5. ‘First Finance Minister appointed in East Timor’ 21(4): 322.
6. ‘Services Tax Imposed in East Timor’ 21(4): 322.
7. ‘Australian courts Issue First GST Judgments’ 21(5): 437.
8. ‘Australia to Create Tax Board’ 21(7): 699.
9. ‘Australia Defers Implementing Tax Value Method’ 21(7): 699.
Tax Notes International
2001
1. ‘Australian Government Releases 2001-2002 Budget’ 22(4): 2951-2952.
2. ‘Australia increases Tax Concessions for Research and Development’ 22(6): 605.
3. ‘Australian Government Abandons 'Entity' Regime’ 22(11): 1221-1222.
4. ‘East Timorese Revenue Service Issues First Public Rulings'’ 22(12): 1355-1356.
5. ‘East Timorese Revenue Service Issues First Public Rulings’ 22(12): 1355-1356.
6. ‘Australia, United States Unlikely to Sign New Tax Treaty’ 23(2): 1248-1249.
7. ‘East Timor, Australia Agree on Division of Tax Revenue’ 23 (8): 915-917.
8. ‘Hotel Owners First to Be Targeted for Evasion Under New Tax System’ 23 (8): 9.
9. ‘Compromise Saves Australia-U.S. Tax Negotiations’ 23(13): 1415.
Tax Notes International
2002
1. ‘Costello Announces Details of International Tax Law Study’ 26(6): 673.
2. ‘Development of Australian Tax Policy to Shift From ATO to Treasury’ 26(6): 661.
3. ‘Australia-Malaysia Amend Tax Treaty’ 27(6) 651.
4. ‘Australia, Mexico Sign Tax Treaty’ 27(2): 1362.
17
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
Tax Notes International
2003
1. ‘Australia's Unisys Decision Incorporates PE Concepts Into Domestic Law’ 29(2):
123-125.
2. ‘Australian Federal Court Rejects GST Challenge’ 30(2): 110-11.
3. ‘Australian Taxation Office alert on royalty avoidance arrangements’ 32(5): 423.
Tax Notes International
2004
1. ‘Draft Report Reignites Investment Tax Debate’ 33(2): 131-132.
2. ‘Court Rules Property Sales Subject to GST’ 33(13): 1170-1171.
3. ‘Afghanistan: Cabinet Approves Tax Reform Measures’ 34(1): 19-20.
4. ‘Treasury Issues Discussion Paper on Self-Assessment System’ 34(1): 20-21.
5. ‘Australia Outlines Proposed Changes to Loss Carryforward Rules’ 34(4): 318-319.
6. ‘Australia’s Norfolk Island Reviews Tax Options’ 34(6): 573-574.
7. ‘Court denies interest deduction on stapled debt’ 35(13) 1151-1152.
Tax Notes International
2005
1. ‘South Africa’s Capital Gains Tax Regime—Simplifying the Multicultural Legal
Maze’ 38(4): 315.
2. ‘Report Finds Capital Gains Tax Concession is a Revenue Loser’ 38(4): 301-302.
3. ‘Tax Office Clarifies Personal Service Income Rules’ 38(5): 393-394.
4. ‘Court decision reflects Australia's Peculiar Notion of "Income"’ 38(6): 477-478.
5. ‘Dominica: VAT Law Adopted’ 39(11): 995.
6. ‘Legislation would amend tax loss carryforward rules’ 39(13): 1145.
7. ‘Parliament considers foreign conduit income measures’ 39(13): 1146.
8. ‘Antigua and Barbuda: Government to Adopt VAT-style Sales Tax’ 40(1): 17.
9. ‘Legislation Would Broaden Scope of ATO Rulings’ 40(8): 685.
10. ‘Legislation Would Reduce Assessment Periods’ 40(10): 857.
11. ‘Costello Announces Plan to Eliminate Obsolete Tax Laws’ 40(10): 857-858 (with H.
Ayayo).
12. ‘ATO Releases New GAAR Guidance’ 40(13): 1133-1134.
Tax Notes International
2006
1. ‘Lawmakers to Consider Foreign Income Exemption’ 41(8): 679.
2. ‘Australia to Repeal Inoperative Tax Measures’ 42(2): 105.
3. ‘Australia Considers Royalty Withholding Refund’ 42(4): 323.
4. ‘ATO Releases Draft Ruling on Shipping, Aircraft Leasing Profits’ 42(13): 1104-1105.
5. ‘[Hong Kong] Government to consider goods and services tax’ 43(4): 286.
6. ‘Tax Force Makes First Criminal Charges for Tax Evasion’ 43(5): 381.
7. ‘Australia, Norway Sign Tax Treaty’ 43(8): 630-631.
8. ‘Gay Couple Not Spouses for Tax Purposes’ 44(6): 423.
18
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
9. ‘Australia-Finland Tax Treaty Provides For Collection of Revenue Claims’ 44(10):
744.
10. ‘Nonresident Investors Get Capital Gains Break’ 44(12): 923.
Tax Notes International
2007
1. ‘Treasury Updates Rules for Financial Arrangements’ 45(2): 119.
2. ‘Australia's Federal Court Overturns Treaty-Based Tax Assessment’ 46(6): 531-532.
3. ‘Document Outlines ATO Discretion in Application of Laws’ 47(4): 331.
4. ‘Tax Board Issues Paper on Rules for Share Buybacks’ 47(4): 331-332.
5. ‘Tax Ruling Clarifies Discretion on Noncommercial Losses’ 47(6): 501.
6. ‘Senior Judge Speaks Out Against Specialized Tax Court’ 47(7): 645.
7. ‘Amendment Would Restrict Deductions for Some Bribes’ 47(8): 717-718.
8. ‘Government proposes new time limits for tax audits’ 47(10): 896.
9. ‘Tax Office Announces Review of Information Security’ 48(12): 1120-1121.
Featured Perspective: ‘Australia Moves to End Confusion Over Taxation of Rights Issues’
47(4): 357-358.
Tax Notes International
2008
1. ‘ATO Issues Guidelines for Taxation of Nontreaty Airlines’ 50(4): 297.
2. ‘Tax Authority Wins in High Court’s First GST Case’ 50(12): 893-895.
3. ‘Government Considering Industry Submissions on Treaties’ 51(2): 149.
4. ‘News Corp. Faces Huge Royalty Withholding Assessment’ 51(2): 149-150.
5. ‘ATO Loses Test Case Regarding Charitable Status for Tax Purposes’ 51(2): 148-149.
6. ‘No Shangri-La for Taxpayer in Loss Carryforward Rules, Court Says’ 51(3): 223.
Tax Notes International
2009
‘ATO Reverses Roles to Win Tax Case’ 53(1): 28.
‘ATO Issues Statement on Treaty Right to Independent Taxing Power’ 53(7): 573-574.
‘Tax Office Warns Miners about Avoidance Scheme’ 53(7): 574.
‘ATO Clarifies Status of Leasing Operations as PEs for Treaty Purposes’ 54(5): 365-366.
‘Budget Contains Range of International Tax Measures’ 54(7): 556-557.
‘Literal Reading of Territorial Law Pays Off for Alcan in Australian Stamp Duty Case’
(with P. Mellor) 56(2): 99-100.
‘Legislation Targets Loophole on Loss-Making Farms’ 56(5): 314-315.
‘New Zealand Company Denied Treaty Benefits’ 56(7): 499-500 (with A. van der
Westhuysen).
‘Australian Dispute with U.S. Private Equity Firm Raises Red Flag’ 623-624 (with P.
Burgess and A. van der Westhuysen).
‘Tax Treaty Trumped by Local Law Withholding Rate, ATO Rules’ 56(9) 643-644 (with
A. van der Westhuysen).
‘ATO Accepts settlement procedure recommendations’ 56(11) 840-841 (with A. van der
Westhuysen).
19
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
‘Australia – 2009 The Year in Review’ 56(12): 912-914 (with P. Mellor).
Tax Notes International
2010
‘Proposed amendments expand deemed dividend rules’ 57(3): 223 (with A. van der
Westhuysen).
‘ATO’s attempt to extend thin cap rules sparks controversy’ 57(4): 317 (with A. van der
Westhuysen).
‘ATO determines treatment of income from drilling rig’ 57(9): 745 (with A. van der
Westhuysen).
‘Chinese Tax Revenues Climb Amid Financial Crisis’ 57(9): 738-739 (with Yue Mei
Guo).
‘Changes Planned for GST Rules on International Services’ 58(2): 106-107 (A. van der
Westhuysen).
‘Australia Rejects Tax Review Recommendations’ 58(6): 437-441 (with P. Burgess and P.
Mellor).
‘Further Details on Tax Measures in Budget’ 58(8): 629-630 (with A. van der
Westhuysen).
‘Government Proposes Changes to Earn-Out Arrangements / Withholding Tax on Banks’
58(8): 631-632 (with A. van der Westhuysen).
‘Rethinking Tax Elections in Australia’ (in press) (with A. van der Westhuysen) 59(2):
123.
‘Australian Government to Convene Comprehensive Tax Summit in 2011’ 59(11): 829830 (with A. van der Westhuysen).
‘Tax-Exempt Infrastructure Bonds May Be Reintroduced’ 60(4): 225-226 (with A. van der
Westhuysen).
‘Tax Board Issues Discussion Paper on Islamic Finance’ 60(4): 226 (with A. van der
Westhuysen).
‘Discussion Paper Outlines Alternative Fuels Tax Policy’ 60(5): 327 (with A. van der
Westhuysen).
‘Ruling Rattles Foreign-Owned Firms’ Funding Arrangements’ 60(6): 399 (with A. van der
Westhuysen).
‘Constitutional Court Rejects Tax Measure on Severance Payments’ 60(6): 405-406 (with
B. Kolozs).
‘Government to Review Antiavoidance Provisions’ 60(10): 731-732 (with A. van der
Westhuysen).
Tax Notes International
2011
‘Qantas Airways Loses Tax Appeal’ 61(1): 17 (with A. van der Westhuysen).
‘Use a Tax Lawyer, not a Tax Accountant, Tribunal Says’ 61(5): 339-340 (with A. van der
Westhuysen).
‘Tax Rules Sketchy For Employers of Australians Working Abroad’ 61(5) 340-341 (with
A. van der Westhuysen).
‘Australian Government Provides Details of Standard Deduction Proposal’ 817-818 (with
A. van der Westhuysen).
‘Tax Office Issues Practice Statement on Administrative Changes’ 61(11) 818-819 (with
A. van der Westhuysen).
20
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
‘IBM Australia’s Distribution Dilemma’ 62(4):271-272 (with A. van der Westhuysen).
‘Hungary’s Condition for Input VAT Refund Illegal, ECJ AG Says’ 62(10): 770-771 (with
B. Kolozs).
‘Betting Agency Comes Out Ahead in GST Case’ 63(6): 422 (with A. van der
Westhuysen).
‘2011: The Year in Review - Australia’ 64(12): 864-865 (with P. Mellor).
Tax Notes International
2012
‘Draft legislation would reinforce transfer pricing rules’ 66(1): 23-24 (with P. Mellor).
‘Australian Court Orders Bank to Provide Data on Accounts in Vanuatu’ 67(13): 1177.
‘Revisiting Australia’s GST Exemption For Low-Value Imports’ 67(13): 1177-1178.
‘Airline “No-Shows” Are a Supply, High Court Concludes’ 68(3): 252-253.
‘Australian Working Group Finds No Way to Fund Corporate Tax Cut’ 68(9): 797-798.
‘The Missing Link in China's Tax Administration’ 68(10): 878-879 (with Y.M. Guo).
‘Draft Legislation Would Reinforce Transfer Pricing Rules’ 66(1): 23-24 (with P. Mellor).
Tax Notes International
2013
‘Australia moves to revoke capital gains tax break;" 69(11): 1000-1001 (with J. Teoh).
‘The Continuing Saga of Australian Taxation of Frequent Flyer Points’ 69(12): 1137-1142
(with J. Teoh).
‘Australia Targets Dividend Washing Abuses’ 70(6): 498-499 (with J. Teoh).
‘Court Favors Broad Application of Antiavoidance Rule in GST Case’ 70(8):737-739
(with J. Teoh).
‘Indirect Tax Collection Inapplicable for Foreign Currency Assets’ 71(9):777.
‘Government Releases 2012 APA Report’ 71(10):876.
Tax Analysts Worldwide Tax Daily
2008
28 Dec: ‘Australia Announces Tax Breaks’ 2008 WTD 243-4.
2010
19 Oct: ‘Australian Government Backs Away From Tighter Tax Rules for Independent
Contractors’ 2010 WTD 201-5 (with A. van der Westhuysen).
12 Nov: ‘Australia Delays Individual Tax Relief on Interest’ 2010 WTD 218-4 (with A.
van der Westhuysen).
2011
9 Mar: ‘Australian Government Announces First Phase of Trust Tax Reform’ 2011 WTD
46-2 (with A. van der Westhuysen).
5 Aug: ‘Australian Commission Recommends Tightening GST Exemption for Imported
Goods’ 2011 WTD 151-5 (with A. van der Westhuysen).
Tax Planning International Review
1998
1. ‘A Rocky Road for Tax Reform Still Lies Ahead’ 25(11): 23.
21
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
2. ‘Review of Business Taxation – First Discussion Paper’ 25(12): 22.
Tax Planning International Review
1999
‘Goods and Services Tax Passes the Key Hurdle’ 26(7): 24.
Tax Planning International Review
2000
1. ‘Liquidators’ Distributions from Non-Resident Subsidiaries; No Limitation Period for
‘Nil’ Assessments’ 27(4): 24.
2. ‘Personal Services Entity Measures Introduced; Restrictions on Deductions Related to
Quasi-Businesses’ 27(6): 32.
3. ‘Commissioner Signals Tougher Stand Against "Aggressive" Tax Planning’ 27(8): 29.
4. ‘Liquidators' Distributions from Non-resident Subsidiaries’ 27(8): 29.
5. ‘Clarification of Share-for-Share Rollover Rules’ 27(10): 29.
6. ‘Abandonment of Unified Entities Regime’ 27(11): 24.
Tax Planning International Review
2001
1. ‘New R&D Tax Concessions Announced 28(2): 29.
2. ‘Revised Tax Reform Timetable" 28(4): 19.
International VAT Monitor
1999
1. ‘GST legislation passed by Parliament’ 10(4): 167-168.
International VAT Monitor
2000
1. ‘Australia’ 11(1): 24.
2. [Case note] AMI Toyota Ltd. v. Chief Executive Officer of Customs 11(2): 72-73.
3, ‘Flood of rulings’ 11(3): 111.
4. ‘Thirteen more rulings released’ 11(4): 161-162.
5. ‘GST reforms’ 11(6): 301.
International VAT Monitor
2001
1. ‘Vouchers and court judgments and out-of-court settlements’ 12(1): 32-33.
2. ‘Draft ruling on when sale of a “going concern” may be zero-rated’ 12(2): 80.
International VAT Monitor
2002
1. ‘Land development’ and ‘Inter-corporate loss transfers’ 13(3): 199.
2.1
2.2
2.3
2.4
‘Residential property’,
‘Subdivision of an existing house lot’,
‘Strata title’,
‘Premises acquired for initial rent and subsequent sale’ 13(6): 489.
International VAT Monitor
2003
1.1 ‘Export of goods’,
1.2 ‘GST-free export of rights for use outside Australia’,
22
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
1.3 ‘Importation of goods’ 14(1): 23-24.
2. ‘GST-free (zero-rated) exports of services and rights’ 14(4): 312.
3. ‘Tax authority’s dramatic constriction of the tax base’ 14(3): 259-260.
4. ‘Tax Office reverses its position on lease termination payments’ 14(6): 473-474.
5. ‘Tax Office revises its view on when payment is made’ 14(6): 474.
International VAT Monitor
2004
1. ‘Assignments of income streams including securitisation arrangements’ 15(1): 25-26.
2. ‘Long-term contracts entered into prior to the commencement of GST’ 15(1): 26.
3. ‘Conversion of motel to residential units’ 15(2): 216-217.
4. ‘Review of refund process’ 15(3): 184.
5. ‘Parliamentary committee report on GST fraud’ 15(3): 184-185.
International VAT Monitor
2005
1. ‘Input tax deductions – incomplete tax invoice’ 16(1): 37-38
2. ‘GST treatment of repairs, renovations, modifications or treatment of imported goods’
16(3): 194.
3. ‘Offshore warranty arrangements’ 16(4): 267-268.
4. ‘Long-term Supplies – Transitional Rule’ 16(4): 289-290.
5. ‘Gambling’ 16(4): 268-269.
6. ‘Dominica VAT enacted’ 16(6): 448.
7. ‘Antigua and Barbuda Sales Tax’ 16(6): 444.
International VAT Monitor
2006
1. ‘Edging Towards a Understanding of an Enterprise’ 17(1) 41-42.
2. ‘Telephone cards’ 17(2): 125.
3. ‘Security deposits’ 17(4): 199-200.
4. ‘Residential Premises’ 17(5): 366-367.
5. ‘Anti-GST avoidance provision’ 17(6): 482-483.
6. ‘Tax free sale of "going concerns"’ 17(6): 483-484.
International VAT Monitor
2007
1. ‘Inspector-General of Taxation to review GST audits’ 18(1): 27-28.
2. ‘Tax avoidance by charities’ 18(3): 188.
3. ‘Services connected with immovable property’ 18(6): 461-462.
International VAT Monitor
2008
1. ‘Interest on revenue-neutral corrections’ 19(1): 47.
2. ‘Instalment sales, embedded debt, and debt substitutes’ 19(3): 201.
3. ‘Refunds of GST’ 19(4): 289-290.
23
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
4. ‘GST audits’ 19(4): 290-291.
International VAT Monitor
2009
1. ‘Avoidance schemes – immovable property’ 20(2): 131-132.
2. ‘First sale of immovable property’ 20(2): 155-156.
3. ‘Hobby-business borderline’ 20(3): 238-239.
4. ‘Changes to GST regime foreshadowed’ 20(4): 303-304.
5. ‘Credit card surcharges’ 20(5): 420-421.
6. ‘Foreign currency’ 20(6): 513.
International VAT Monitor
2010
1. ‘GST included in government subsidies?’ 21(1): 79-80 (with A. van der Westhuysen).
2. ‘Third-party rebates’ 21(1): 80-81 (with A. van der Westhuysen).
3. ‘Third-party rebates’ 21(2): 133-134 (with A. van der Westhuysen).
4. ‘Maintenance of residential property’ 21(2): 134-135 (with Van Le).
5. ‘“Roaming” telecommunications services; Transport of imports and exports’ 21(3):
210-211 (with A. van der Westhuysen).
6. ‘Residential premises’ 21(4) 309 (with A. van der Westhuysen).
7. ‘Financial supply threshold, Exports of yachts, B2B financial supplies, Interest-free
loans part of consideration’ 21(4): (with A. van der Westhuysen).
8. ‘Exports of boats’ 21(6): 439 (with A. van der Westhuysen).
9. ‘Credit card late-payment fees’ 21(6): 462 (with A. van der Westhuysen).
10. ‘Foreign Currency’ 21(6): 462-463 (with A. van der Westhuysen).
International VAT Monitor
2011
1. ‘Forfeited airfares’ 22(1): 64-65 (with A. van der Westhuysen).
2. ‘Residential premises’ 22(1): 65 (with A. van der Westhuysen).
3. ‘Asymmetric legislation’ 22(5): 375 (with A. van der Westhuysen).
4. ‘Passive supply’22(5): 375 (with A. van der Westhuysen).
International VAT Monitor
2012
1. ‘Appropriation of public funds’ 23(1): 37.
2. ‘Advance payments’ 23(1): 70.
3. ‘Grants, subsidies and financial assistance’ 23(4): 261.
4. ‘Invoices’ 23(5): 348.
5. ‘Forfeited airfares’ 23(6): 453.
International VAT Monitor
2013
1. ‘Roaming and interconnection services’ 24(1): 26-28.
2. ‘Customer loyalty programmes’ 24(2): 108-110.
24
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
3. ‘Tax Invoices’ and ‘Tourist Refund Scheme’ 24(3): 171.
4. ‘Anti-avoidance Provision’ (2013) 24(4): 253-254.
Book and Article Reviews (in reverse chronological order)
95.
Gianluigi Bizioli and Claudio Sacchetto (eds), TAX ASPECTS OF FISCAL FEDERALISM
(2013) 15(2) Journal of Australian Taxation (in press)
94.
Robert McMechan, ECONOMIC SUBSTANCE AND TAX AVOIDANCE: AN
INTERNATIONAL PERSPECTIVE (2013) 42(4) Australian Tax Review (in press).
93.
Ingrid Landau, Ann O'Connell and Ian Ramsay, INCENTIVISING EMPLOYEES: THE
THEORY, POLICY AND PRACTICE OF EMPLOYEE SHARE OWNERSHIP PLANS IN
AUSTRALIA (2013) 42(3) Australian Tax Review 206-207.
92.
Ian Rankin, STANDING IN ANOTHER MAN'S GRAVE (2013) 51(4) Law Society Journal
82-83.
91.
Thomas Ecker, Michael Lang and Ine Lejeune (eds.), THE FUTURE OF INDIRECT
TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD (2012)
12(4) Australian GST Journal 186-188.
90.
P. Baker and C. Bobbett (eds.) TAX POLYMATH: A LIFE IN INTERNATIONAL TAXATION
- ESSAYS IN HONOUR OF JOHN F. AVERY JONES (2012) 41(2) Australian Tax Review
113-114.
89.
H. van Arendonk, S. Jansen and R. van der Paardt (eds), VAT IN AN EU AND
INTERNATIONAL PERSPECTIVE: ESSAYS IN HONOUR OF HANS KOGELS (2012) 12(1)
Australian GST Journal 74-75.
88.
Lisa Scottoline, THINK TWICE (2011) 49(3) Law Society Journal 86-87.
87.
GRIFFTH REVIEW 29: PROSPER OR PERISH (2010) 48(11) Law Society Journal 92.
86.
Keith Richards, LIFE (2010) 48(11) Law Society Journal 95.
85.
Michael Lang, Peter Melz, and Eleanor Kristoffersson (eds.), VALUE ADDED TAX AND
DIRECT TAXATION: SIMILARITIES AND DIFFERENCES [2010](4) British Tax Review
395-399.
84.
Peter Temple, TRUTH (2010) 48(5) Law Society Journal 87.
83.
Mark Dapin, KING OF THE CROSS (2010) 48(2) Law Society Journal 87.
82.
Cyrus Moore, CITY OF THIEVES (2010) 48(2) Law Society Journal 84.
81.
Robert F van Brederode, SYSTEMS OF GENERAL SALES TAXATION (2010) 57(9) Tax
Notes International 781-783.
80.
John Hirst, SENSE & NONSENSE IN AUSTRALIAN HISTORY (2009) 47(11) Law Society
Journal 90.
79.
Martin Lindstrom, BUY-OLOGY (2009) 47(7) Law Society Journal 84.
78.
Joan Roughgarden, THE GENIAL GENE (2009) 47(6) Law Society Journal 94.
77.
Raffaele Russo et al. (contributing eds.), FUNDAMENTALS OF INTERNATIONAL TAX
PLANNING (2009) 38(2) Australian Tax Review 125-126.
25
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
76.
Richard Bird and Pierre-Pascal Gendron, THE VAT IN DEVELOPING AND
TRANSITIONAL COUNTRIES (2008) 8(10) Australian GST Journal 287-289.
75.
Leonie Wood, FUNNY BUSINESS: THE RISE AND FALL OF STEVE VIZARD (2008) 46(4)
Law Society Journal 82.
74.
Linda Babcock and Sara Laschever, WOMEN DON'T ASK: NEGOTIATION AND GENDER
DIVIDE (2008) 46(2) Law Society Journal 86.
73.
Woody Allen, Mere Anarchy (2008) 46(2) Law Society Journal 85.
72.
Alexander Litvinenko and Yuri Felshtinsky, BLOWING UP RUSSIA: THE SECRET PLOT
TO BRING BACK KBG TERROR (2008) 46(1) Law Society Journal 87.
71.
Andrew Charlton, OZONOMICS (2008) 46(1) Law Society Journal 86-87.
70.
Walter van der Corput and Fabiola Annacondia (editors), EU VAT COMPASS (2007)
7(10) Australian GST Journal 127-128.
69.
Beth Baker, OLD AGE IN A NEW AGE (2007) 45(11) Law Society Journal 98-99.
68.
Sander Bais, VERY SPECIAL RELATIVITY: AN ILLUSTRATED GUIDE (2007) 45(11) Law
Society Journal 100-101.
67.
Jim Bain, A FINANCIAL TALE OF TWO CITIES (2007) 45(10) Law Society Journal 9293.
66.
Gerald Stone, WHO KILLED CHANNEL 9? (2007) 45(9) Law Society Journal 95.
65.
Philippe Legrain, IMMIGRANTS: YOUR COUNTRY NEEDS THEM (2007) 45(9) Law
Society Journal 93-94.
64.
J.K. Gibson-Graham, A POSTCAPITALIST POLITICS (2007) 45(9) Law Society Journal
94-95.
63.
Ravi de Costa, A HIGHER AUTHORITY: INDIGENOUS TRANSNATIONALISM AND
AUSTRALIA (2007) 45(6) Law Society Journal 82.
62.
Jesse Norman and Janan Ganesh, COMPASSIONATE CONSERVATISM (2007) 45(3) Law
Society Journal 85.
61.
Anna Lee Saxenian, THE NEW ARGONAUTS (2007) 45(1) Law Society Journal 92.
60.
David Murphy, WHAT STALIN KNEW: THE ENIGMA OF BARBAROSSA (2006) Law
Society Journal 44(7): 102-103.
59.
Terry Carney, SOCIAL SECURITY LAW AND POLICY (2006) 44(6) Law Society Journal
74.
58.
Alan Bennett, UNTOLD STORIES (2006) 44(6) Law Society Journal 79.
57.
MACQUARIE WORDGENIUS REFERENCE LIBRARY (2006) 44(5) Law Society Journal
82-83.
56.
Hugh Stretton, AUSTRALIA FAIR (2006) 44(2) Law Society Journal 84-85.
55.
L. Satre, CHOCOLATE ON TRIAL (2006) 44(1) Law Society Journal 94-95.
26
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
54.
Dilip Hiro, WAR WITHOUT END: THE RISE OF ISLAMIST TERRORISM AND GLOBAL
RESPONSE (revised edition) (2005) 43(10) Law Society Journal 92-93.
53.
GRIFFITH REVIEW (Issue 5), ADDICTED TO CELEBRITY (2005) 43(4) Law Society
Journal 93.
52.
George Williams, THE CASE FOR AN AUSTRALIAN BILL OF RIGHTS (2005) 43(1) Law
Society Journal 82, 84.
51.
Rodney Tiffen and Ross Gittins, HOW AUSTRALIA COMPARES (2005) 43(1) Law
Society Journal 84-85.
50.
Eric Schlosser, REEFER MADNESS AND OTHER TALES FROM THE AMERICAN
UNDERGROUND (2004) 42(10) 94 Law Society Journal 94.
49.
Ha-Joon Chang, KICKING AWAY THE LADDER (2004) 42(9) 94 Law Society Journal
100-101.
48.
Neil Warren, TAX FACTS FICTION AND REFORM (2004) 42(7) Law Society Journal 9091.
47.
William F. Deedes, AT WAR WITH WAUGH (2004) 42(4) Law Society Journal 85-86.
46.
Peter Saunders, THE ENDS AND MEANS OF WELFARE (2003) 41(9) Law Society
Journal 93-94.
45.
Robert Dixon, PROSTHETIC GODS: TRAVEL, REPRESENTATION AND COLONIAL
GOVERNANCE (2003) 41(4) Law Society Journal 87.
44.
Don McMaster, ASYLUM SEEKERS: AUSTRALIA’S RESPONSE TO REFUGEES (2002)
40(6) Law Society Journal 92.
43.
Ian Gray and Geoffrey Lawrence, FUTURE FOR REGIONAL AUSTRALIA (2002) 40(5)
Law Society Journal 91-92.
42.
Erna Paris, LONG SHADOWS (2002) 40(2) Law Society Journal 90-91.
41.
Al Grassby and Silvia Ordonez, THE MAN TIME FORGOT (2002) 40(3) Law Society
Journal 94-95.
40.
David Sciulli, CORPORATE POWER IN CIVIL SOCIETY (2002) 40(1) Law Society Journal
91-92.
39.
Ian Rankin, THE FALLS (2001) 39(6) Law Society Journal 93.
38.
Bill Ashcroft and Pal Ahluwalia, EDWARD SAID Law Society Journal (2001) 39(10)
Law Society Journal 92.
37.
Quentin Dempster, DEATH STRUGGLE (2001) 39(5) Law Society Journal 91.
36.
Christopher Cunneen, WILLIAM JOHN MCKEEL: BOILERMAKER, PREMIER,
GOVERNOR-GENERAL (2001) 39(4) Law Society Journal 87.
35.
Adrian Ogley, PRINCIPLES OF VALUE ADDED TAX: A EUROPEAN PERSPECTIVE (2001)
10(2) Journal of International Trade and Economic Development 231-234.
34.
E. Webby, THE CAMBRIDGE COMPANION TO AUSTRALIAN LITERATURE (2000) 38(11)
Law Society Journal 92-93.
27
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
33.
J. Braithwaite and P. Drahos, GLOBAL BUSINESS REGULATION (2000) 38(11) Law
Society Journal 94.
32.
Jean-Claude Favez, THE RED CROSS AND THE HOLOCAUST (2000) 38(8) Law Society
Journal 94.
31.
M. van Creveld, THE RISE AND DECLINE OF THE STATE (2000) 38(5) Law Society
Journal 83-84.
30.
S. Morris, WHY VIETNAM INVADED CAMBODIA (1999) 37(11) Law Society Journal
109-110.
29.
M. Cannon, THAT DISREPUTABLE FIRM: THE INSIDE STORY OF SLATER & GORDON
(1999) 37(8) Law Society Journal 92-93.
28.
J. Riley-Smith, THE FIRST CRUSADERS (1999) 37(6) Law Society Journal 101-102.
27.
D. Gress: FROM PLATO TO NATO (1999) 37(5) Law Society Journal 101-102.
26.
G. Henderson: MENZIES' CHILD: THE LIBERAL PARTY OF AUSTRALIA (1998) 36(7)
Law Society Journal 99.
25.
S. Macintyre: THE REDS: THE COMMUNIST PARTY OF AUSTRALIA FROM ORIGINS TO
(1998) 36(10) Law Society Journal 103.
ILLEGALITY
24.
J. Hocking, LIONEL MURPHY: A POLITICAL BIOGRAPHY (1997) 35(11) Law Society
Journal 90.
23.
V. G. Venturini (ed), FIVE VOICES FOR LIONEL (1997) 35(7) Law Society Journal 99100.
22.
J. Glover, “Taxing the Constructive Trustee: Should a Revenue Statue Address itself to
Fictions” in A.J. Oakley (ed.) Trends in Contemporary Trust Law (1997) 45(1)
Canadian Tax Journal 193-194.
21.
Note: ‘Ready to take the plunge’, incorporating a book review of M. McGregorLowndes and A. Davidson, THE INTERNET FOR LAWYERS (1997) 71(4) Law Institute
Journal 24.
20.
P. Trevorah, 2497 AD – CHIEF JUSTICE TO A COLONY (1997) 71(4) Law Institute
Journal 91-92.
19.
N. Warren, A GUIDE TO TAX ON THE INTERNET (1997) 71(2) Law Institute Journal 24.
18.
N. Warren, A GUIDE TO TAX ON THE INTERNET (1997) 45(1) Canadian Tax Journal
192-193.
17.
J. Romney, LAW ON THE LINE (1997) 71(2) Law Institute Journal 24.
16.
S. Martini, UNDUE INFLUENCE (1997) 71(2) Law Institute Journal 78.
15.
S. Ross, THE JOKE’S ON . . . LAWYERS (1997) 71(2) Law Institute Journal 25.
14.
J. Brandon, LOCAL RULES (1996) 70(12) Law Institute Journal 61.
13.
S. Ye, THE YEAR THE DRAGON CAME (1996) 34(10) Law Society Journal 87.
12.
G. Lehmann and C. Coleman, TAXATION LAW IN AUSTRALIA (1996) 70 Law Institute
Journal 79-80.
28
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
11.
D. MacLeod, THE INTERNET GUIDE FOR THE LEGAL RESEARCHER (1995) 12
Australian Library Review 320-321.
10.
Deloitte Touche Tohmatsu International, RATEFIND FOR WINDOWS (1995) 69 Law
Institute Journal 1168.
9.
R. Hamilton and the CCH Tax Editors, LAWYERS TAX COMPANION (1995) 69 Law
Institute Journal 583.
8.
Howarth International, 1994 INTERNATIONAL TAX HANDBOOK (1995) 69 Law Institute
Journal 371-372.
7.
C. Scott (ed.), WOMEN AND TAXATION (1994) 22 Federal Law Review 536-543.
6.
Eurofield Information Systems and Macquarie University, THE MEGAFLOPPY
MACQUARIE DICTIONARY (1994) 11 Australian Library Review 482-483.
5.
‘Pacman v. the Commissioner; The electronic Master Tax Guide’; CCH Editors,
MASTER TAX GUIDE (Disk Version) (1994) 68(6) Law Institute Journal 484-487.
4.
N. McLeod, J. Passant and B. O’Keeffe, ESSENTIAL TAX LEGISLATION (1993) 10(1)
Australian Library Review 101.
3.
C. Sandford and J. Hasseldine, THE COMPLIANCE COSTS OF BUSINESS TAXES IN NEW
ZEALAND (1992) 40 Canadian Tax Journal 1435-1438.
2.
C. Mancer, TAXATION QUESTIONS (2nd ed) (1992) 9 Australian Library Review 404405.
1.
R. Baxt et al., CASES AND MATERIALS ON TAXATION (1984) 10 Monash University
Law Review BRS 4-6.
Newspaper and Magazine Articles (recent and selected)
9.
Tax policy’s intellectual heavyweight 13 December 2010 Financial Review 55 (with
N. Brooks).
8.
‘Question time: when can genuine grand tax reform succeed?’ (2010) July 17-23
Business Review Weekly 14 (with A. van der Westhuysen).
7.
‘A Race to the Door’ 17 November 2006, Financial Mail (South Africa), 86.
6.
‘New Tax Attack Challenge’ 17 March 2006, Financial Mail (South Africa), 26.
5.
‘Time is against vital change’ 9 March 2006, Australian Financial Review, 71 (with J.
Head).
4.
‘Cutting super tax only skews the savings system’ 24 February 2006, Australian
Financial Review, 83.
3.
‘Tax avoidance needs comprehensive approach’, 16 February 2006, Business Day
(South Africa), 2.
2.
‘Smaller may not be better’, 12 October 2005 The Australian 30.
1.
‘Sizing up the capital gains tax’ Business Day (South Africa) February 1, 2001, p. 11
29
CURRICULUM VITÆ: PUBLICATIONS
RICHARD KREVER
Video
"Fair Share: Debunking the Myths of Corporate Tax" (video) (Sydney: Catalyst, 2010)
http://www.youtube.com/watch?v=M8C3Pa7O7Wg
Journal Editorial Responsibilities
Assistant Editor, (1981) 3 Canadian Taxation, 113-263
Founding Editor, (1984) 1 Australian Tax Forum, 1-481
Editor, (1985) 2 Australian Tax Forum, 1-499
Editor, (1986) 3 Australian Tax Forum, 1-509
Editor, (1987) 4 Australian Tax Forum, 1-546
Editor, (1988) 5 Australian Tax Forum, 1-521
Editor, (1989) 6 Australian Tax Forum, 1-523
Editor, (1990) 7 Australian Tax Forum, 1-503
Editor, (1991) 8 Australian Tax Forum, 1-549
Editor, (1992) 9 Australian Tax Forum, 1-493
Editor, (2009) 24(2) Australian Tax Forum, ("Musgrave Memorial Colloquium Taxation and Risk Taking" issue) 1-111.
30