Staff profile
Professor Dale Pinto
Industry Experience
1987/88 - Australian Taxation Office, Perth 1989 to date - Curtin University of Technology
topPublications
Books
Pinto, Dale. E-Commerce and source-based income taxation. Amsterdam: IBFD Publications BV (International Bureau of Fiscal Documentation), 2003.
(PUB-CBS-SBL-SA-17585 A1 verified)
Pinto, Dale. Business, Society and the Law. 3rd ed. Australia: Thomson Legal and Regulatory Ltd, 2003.
(PUB-CBS-SBL-ST-38627 A4 entered)
Pinto, Dale. Commentary - Australian transaction taxes: Clothing. Australia: Computer Law Services, 1997.
(PUB-CBS-SBL-ST-38625 A4 entered)
Pinto, Dale. Australian legal dictionary. Australia: Butterworths Australia, 1996.
(PUB-CBS-SBL-ST-38622 A4 entered)
Book Chapters
Pinto, Dale. "Taxation." In Business and the law 5th ed., 861-870. Australia: Thomson Learning, 2008.
(PUB-CBS-SBL-SC-45894 B2 verified)
Pinto, Dale. "Superannuation." In Taxation Law in Principle, edited by Dr David Morrison, 279-295. Pyrmont, NSW: Thomson Legal & Regulatory, 2004.
(PUB-CBS-SBL-SA-20553 B2 verified)
Pinto, Dale. "Taxation." In Business, Society and the Law, 725-735. Southbank Victoria: Thomson, 2003.
(PUB-CBS-SBL-SA-17592 B2 entered)
Pinto, Dale. "Superannuation." In Taxation Law in Principle, 279-296. Pyrmont NSW: Thomson Legal & Regulatory Ltd, 2003.
(PUB-CBS-SBL-SA-17593 B2 entered)
Journal Articles - Refereed
Pinto, Dale, and Nicole Wilson-Rogers. "Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs." Australian Tax Review 38 (2009): 237-243.
(PUB-CBS-SBL-DSA-51720 C1 entered)
Wilson-Rogers, Nicole, and Dale Pinto. "Tax reform: a matter of principle? An integrated framework for the review of Australian taxes." EJournal of Tax Research 7 (2009): 72-105.
(PUB-CBS-SBL-JO-50989 C1 entered)
Pinto, Dale. "The challenges of dealing with tax havens - can innovative uses of technology be part of the solution?" Legal Issues in Business 10 (2008): 23-36.
(PUB-CBS-SBL-SC-45896 C1 verified)
Pinto, Dale. "Exclusive source or residence-based taxation - is a new and simpler world tax order possible?" Bulletin for International Taxation 61 (2007): 277-291.
download» (PUB-CBS-SBL-SC-43201 C1 verified)
Pinto, Dale, and Stewart Karlinsky. "Darwinian evolution of the taxation of trusts: a comparative analysis." Journal of Australian Taxation 10 (2007): 251-276.
(PUB-CBS-SBL-SC-43202 C1 verified)
Fong, Colin, and Dale Pinto. "A research guide to International Tax: An Australian Perspective." Journal of Australian Taxation 9 (2006): 82-118.
download» (PUB-CBS-SBL-TG-35351 C1 verified)
Pinto, Dale. ""Conservative" and "radical" alternatives for taxing e-commerce (Part 2)." Journal of International Taxation 17 (2006): 38-51.
(PUB-CBS-SBL-TG-35391 C1 verified)
Pinto, Dale. "The Need to Reconceptualize the Permanent Establishment Threshold." Bulletin for International Taxation 60 (2006): 266-279.
download» (PUB-CBS-SBL-TG-35832 C1 verified)
Pinto, Dale. "Global Challenges in Tax Administration." EJournal of Tax Research 3 (2005): 335-336.
(PUB-CBS-SBL-EAF-31930 C2 verified)
Pinto, Dale. "A New Three-Tier Proposal for Determining Corporate Residence Based Principally on Individual Residence." Asia-Pacific Tax Bulletin 11 (2005): 14-22.
(PUB-CBS-SBL-EAF-31985 C1 verified)
Pinto, Dale. "Finding Solutions for Taxing Electronic Commerce: A Consideration of Two Polarised Alternatives - Part 2." New Zealand Journal of Taxation Law and Policy 11 (2005): 69-91.
(PUB-CBS-SBL-EAF-31991 C1 verified)
Pinto, Dale. "Conservative and Radical Alternatives for Taxing E-Commerce - Part 1." Journal of International Taxation 17 (2005): 15-64.
(PUB-CBS-SBL-EAF-31998 C1 verified)
Pinto, Dale, Jeffery Pope, and Stewart Karlinsky. "Top 10 Myths of a Consumption Tax System." Tax Notes: the weekly tax service 108 (2005): 453-461.
(PUB-CBS-SBL-EAF-32042 C2 verified)
Pinto, Dale. "Family Trust Elections and Interposed Entity Elections." Australian Tax Forum 19.4 (2004): 501-524.
download» (PUB-CBS-SBL-SA-20596 C1 verified)
Pinto, Dale. "Finding solutions for taxing electronic commerce: A consideration of two polarised alternatives - part 1." New Zealand Journal of Taxation Law and Policy Vol 10 (2004): 391-402.
(PUB-CBS-SBL-SA-20605 C1 verified)
Pinto, Dale. "A proposal to create a world tax organisation." New Zealand Journal of Taxation Law and Policy 9 NZJTLP (2003): 145-160.
(PUB-CBS-SBL-SA-17634 C1 verified)
Pinto, Dale. "Trust losses and family trust elections." Taxation in Australia 37/6 (2003): 313-321.
(PUB-CBS-SBL-SA-17638 C1 entered)
Pinto, Dale. "Through the world's eye: Governance in a globalised world." eLaw Journal 9 (2002): 1-20.
(PUB-CBS-SBL-SA-14886 C1 verified)
Pinto, Dale. "Simplified accounting for the goods and services tax (GST) in the retailing industry: Some food for thought." Legal Issues in Business 4 (2002): 3-8.
(PUB-CBS-SBL-SA-14889 C1 verified)
Pinto, Dale. "Through the world's eye: Governance in a globalised world." Murdoch University Electronic Journal of Law 9 (2002).
(PUB-CBS-SBL-ST-38691 C1 verified)
Pinto, Dale. "Governance in a globalised world: is it the end of the nation state?" Commonwealth Secretariat's International Capital Markets Quarterly Review 21 (2001): 45-57.
(PUB-CBS-SBL-SA-11355 C1 entered)
Pinto, Dale. "The impact of a goods and services tax (GST) on sport." Legal Issues in Business 3 (2001): 39-46.
(PUB-CBS-SBL-SA-11356 C1 verified)
Pinto, Dale. "Background and general economic impact of a Goods and Services Tax (GST) on the real estate industry." Legal Issues in Business 2 (2000): 11-20.
(PUB-CBS-SBL-SA-08740 C1 entered)
Pinto, Dale. "The nation state: will it survive globalisation?" Journal of Australian Taxation 3 (2000): 136-154.
(PUB-CBS-SBL-SA-09254 C1 entered)
Pinto, Dale. "Background and general economic impact of a Goods and Services Tax ('GST') on the real estate industry." Legal Issues in Business 2 (2000): 11-21.
(PUB-CBS-SBL-ST-38688 C1 entered)
Pinto, Dale. "Taxation issues in a world of electronic commerce." Journal of Australian Taxation 2(4) (1999): 227-279.
(PUB-CBS-SBL-SA-05782 C1 entered)
Pinto, Dale. "A critical analysis of the intention and effects of policies to encourage employee share ownership." Contemporary Issues in Business and Government 2 (1996): 33-39.
(PUB-CBS-SBL-ST-38685 C1 entered)
Travaglione, Antonio, Dale Pinto, and Robert Evans. "A critical analysis of the intention and effects of policies to encourage employee share ownership." Journal of Contemporary Issues in Business and Government 2 (1996): 33-39.
(PUB-CBS-GSB-MJ-41167 C1 entered)
Sadler, Pauline, Lynne Oats, and Dale Pinto. "Penalties for Tax Return Preparers: Part 1 - Duty of Care." Taxation in Australia 3 (1995): 82-89.
(PUB-CBS-SBL-ST-38306 C1 entered)
Sadler, Pauline, Lynne Oats, and Dale Pinto. "Penalties for Tax Return Preparers: Part 2 - The US Experience." Taxation in Australia 3 (1995): 89-96.
(PUB-CBS-SBL-ST-38307 C1 entered)
Pinto, Dale. "Recent developments in the taxation of employee share plans." Journal of Australian Taxation 7 (1995): 34-45.
(PUB-CBS-SBL-ST-38684 C1 entered)
Pinto, Dale, Antonio Travaglione, and Ronald Cacioppe. "Recent developments in the taxation treatment of employee share plans." The CCH Journal of Australian Taxation 7 (1995): 34-45.
(PUB-CBS-SOM-YL-42318 C1 entered)
Pinto, Dale. "Tax returns: Penalties for preparers, part 2." Taxation in Australia 3 (1994): 82-88.
(PUB-CBS-SBL-ST-38618 C1 entered)
Pinto, Dale. "Tax returns: Penalties for preparers, part 2." Taxation in Australia 3 (1994): 89-96.
(PUB-CBS-SBL-ST-38620 C1 entered)
Pinto, Dale. "Penalties - The new rules: Lessons from the US regime, part 1." Journal of Australian Taxation 5 (1993): 74-83.
(PUB-CBS-SBL-ST-38613 C1 entered)
Pinto, Dale. "Pooling provisions: The depressing new depreciation rules." Taxation in Australia 27 (1993): 628-633.
(PUB-CBS-SBL-ST-38616 C1 entered)
Pinto, Dale. "Penalties - The new rules: Lessons from the US regime, part 2." Journal of Australian Taxation 5 (1993): 92-100.
(PUB-CBS-SBL-ST-38617 C1 entered)
Pinto, Dale. "Trust losses and family trust elections." Taxation in Australia 37 (1993): 313-322.
(PUB-CBS-SBL-ST-38695 C1 entered)
Pinto, Dale. "Effective life under the new depreciation regime." Journal of Australian Taxation 4 (1992): 58-66.
(PUB-CBS-SBL-ST-38605 C1 entered)
Pinto, Dale. "Calculation of depreciation under the new rules." Journal of Australian Taxation 4 (1992): 38-45.
(PUB-CBS-SBL-ST-38609 C1 entered)
Journal Articles - Non Refereed
Wilson-Rogers, Nicole, and Dale Pinto. "Tax administration in Australia: the recommendations in report 410." Taxation in Australia 43 (2008): 179-183.
(PUB-CBS-SBL-SC-45349 C3 entered)
Wilson-Rogers, Nicole, and Dale Pinto. "Roche wins Australian transfer pricing case." Tax Notes International 51 (2008): 558-561.
(PUB-CBS-SBL-SC-45350 C3 entered)
Wilson-Rogers, Nicole, and Dale Pinto. "Tribunal finds fault with transfer pricing adjustments." Tax Notes International 51 (2008): 16-20.
(PUB-CBS-SBL-SC-45351 C3 entered)
Wilson-Rogers, Nicole, and Dale Pinto. "Tax complexity is top challenge, report says." Tax Notes International 51 (2008): 719-721.
(PUB-CBS-SBL-SC-45380 C3 entered)
Pinto, Dale. "A New Three-Tier Proposal for Determining Corporate Residence Based Principally on Individual Residence." Taxation Translation Journal 11 (2005): 14-22.
(PUB-CBS-SBL-EAF-32046 C3 verified)
Pinto, Dale. "The Current State of Play of Australia's Reform of International Tax Arrangements." Tax Notes International 38 (2005): 0-4.
(PUB-CBS-SBL-EAF-32058 C3 verified)
Pinto, Dale. "Ten Tax Issues Relating to Conducting Business in Cyberspace." Journal of Internet Banking and Commerce 10 (2005): 1-9.
(PUB-CBS-SBL-EAF-32063 C3 verified)
Pinto, Dale. "Top ten myths of a GST." Tax Notes International 108 (2005): 453-461.
(PUB-CBS-SBL-ST-38710 C4 entered)
Pope, Jeffery, Dale Pinto, and Stewart Karlinsky. "Top 10 Myths of a Consumption Tax System." Tax Notes International 39 (2005): 601-608.
(PUB-CBS-SEF-AH-31641 C3 verified)
Pinto, Dale. "Taxation aspects of divorce and superannuation." ATMA News 1998 (1998): 7-8.
(PUB-CBS-SBL-ST-38709 C4 entered)
Pinto, Dale. "Clothing." Australian Transaction Taxes 1 (1997): 1-2.
(PUB-CBS-SBL-SA-02111 C3 entered)
Pinto, Dale. "The new tax shortfall penalties - part 4." ATMA News 1995 (1995): 1-10.
(PUB-CBS-SBL-ST-38704 C4 entered)
Pinto, Dale. "The new tax shorfall penalties - part 5." ATMA News 1995 (1995): 1-11.
(PUB-CBS-SBL-ST-38705 C4 entered)
Pinto, Dale. "The new tax shortfall penalties - part 6." ATMA News 1995 (1995): 1-10.
(PUB-CBS-SBL-ST-38706 C4 entered)
Pinto, Dale. "Tax deductions for hairdressers, nurses and teachers in 1994 - Part 1." ATMA News 1994 (1994): 10-14.
(PUB-CBS-SBL-ST-38699 C4 entered)
Pinto, Dale. "The new tax shortfall penalties - Part 1." ATMA News 1994 (1994): 1-9.
(PUB-CBS-SBL-ST-38700 C4 entered)
Pinto, Dale. "The new tax shortfall penalties - part 2." ATMA News 1994 (1994): 1-9.
(PUB-CBS-SBL-ST-38701 C4 entered)
Pinto, Dale. "Tax deductions for hairdressers, nurses and teachers in 1994 - part 2." ATMA News 1994 (1994): 10-12.
(PUB-CBS-SBL-ST-38702 C4 entered)
Pinto, Dale. "The new tax shortfall penalties - part 3." ATMA News 1994 (1994): 1-11.
(PUB-CBS-SBL-ST-38703 C4 entered)
Pinto, Dale. "The new definition of "Effective Life" for depreciation." ATMA News 1993 (1993): 4-10.
(PUB-CBS-SBL-ST-38697 C4 entered)
Pinto, Dale. "The new calculation of depreciation under the new rules: Some implications." ATMA News 1993 (1993): 7-13.
(PUB-CBS-SBL-ST-38698 C4 entered)
Conference Publications
Pinto, Dale. "Reforming controlled foreign company (CFC) rules in light of challenges presented by globalisation and electronic commerce." In 20th Annual Australasian tax teachers' association conference, edited by Gary O'Donovan, Australia: Australasion tax teachers' association, 2008.
(PUB-CBS-SBL-SC-45898 E2 verified)
Pinto, Dale. "A proposal to reform income anti-tax-deferral regimes." In Australasian law teachers' association 63rd annual conference, edited by Rosalind Mason, Australia: Australasian Law Teachers' Association, 2008.
(PUB-CBS-SBL-SC-45900 E1 verified)
Pinto, Dale. "The need for a theoretical model of international best evaluation and practice of anti money laundering." In Evaluation: adding value, edited by Gaye Mackenzie, ACT: Australasian Evaluation Society Inc., 2008.
(PUB-CBS-SBL-JO-47649 E1 verified)
Pinto, Dale. "Exclusive source or residence-based taxation - is a new and simpler world tax order possible?" In 19th Annual Australasian tax teachers association conference, edited by Dr Kerrie Sadiq, University or Queensland, Australia: Australian tax teachers association, 2007.
(PUB-CBS-SBL-SC-43346 E1 verified)
Pinto, Dale, and Stewart Karlinsky. "Darwinian evolution of the taxation of trusts: a comparative analysis." In Australasian law teachers' association 62nd annual conference, edited by Bill Ford, Australia: ALTA, 2007.
(PUB-CBS-SBL-SC-43763 E1 verified)
Pinto, Dale. "The need to Reconceptualize the Permanent Establishment Threshold." In 18th Annual Australiasian Tax Teachers' Association Conference, edited by University of Melbourne, Melbourne Law School, University of Melbourne, 185 Pelham Street, Carlton: University of Melbourne, Melbourne Law School, 2006.
(PUB-CBS-SBL-TG-35394 E2 verified)
Pinto, Dale, and Colin Fong. "A Research Guide to International Tax: an Australian Perspective." In Victoria University of Wellington, edited by Australasian Tax Teachers' Association, New Zealand: CCH & Thomson, 2005.
(PUB-CBS-SBL-EAF-32069 E2 verified)
Pinto, Dale. "Source and Residence: New Configuration of their Principles." In International Fiscal Association, edited by International Fiscal Association, 2-5, Buenos Aires, Argentina: International Fiscal Association, 2005.
(PUB-CBS-SBL-EAF-32079 E2 verified)
Pinto, Dale. "Globalization and the twilight of fiscal sovereignty: Is it the end of the nation state?" In Managing Global Business in the Internet Age, edited by C Jayachandran, 812-824, Beijing, China: UIBE Beijing, China, 2000.
(PUB-CBS-SBL-SA-09279 E1 entered)
Pinto, Dale. "Globalisation and the twilight of fiscal sovereignty: Is it the end of the nation state?" In Monash University - Department of Business Law and Taxation, edited by Monash University, 1-22, Caulfield East, Victoria, Australia: Monash University, 2000.
(PUB-CBS-SBL-SA-09284 E1 entered)
Pinto, Dale. "Globalisation and the twilight of fiscal sovereignty: Is it the end of the nation state?" In Proceedings of the 5th international conference on global business and economic development in Beijing, edited by Global Business and Economic Development Board, Beijing, China: Global Business and Economic Development Board, 2000.
(PUB-CBS-SBL-ST-38686 E1 entered)
Pinto, Dale. "Taxation issues in a world of electronic commerce." In 11th Annual Australasian Tax Teachers Conference: National Centre for Corporate Law and Policy Research, edited by Dale Pinto, 1-1, Canberra, Australian Capital Territory: School of Business Law, Curtin University, 1999.
(PUB-CBS-SBL-SA-05777 E2 entered)
Pinto, Dale. "Potential, opportunity and challenge for the ATO." In Large Business & International Tax Technical Conference, edited by Dale Pinto, 1-65, Bentley, Western Australia: School of Business Law, Curtin University, 1999.
(PUB-CBS-SBL-SA-05778 E2 entered)
Pinto, Dale. "Taxation in cyberspace." In Visiting Lecturer Seminar Series, edited by Dale Pinto, 1-65, Bentley, Western Australia: School of Business Law, Curtin University, 1999.
(PUB-CBS-SBL-SA-05780 E2 entered)
Sadler, Pauline, Lynne Oats, and Dale Pinto. "Penalties for Tax return preparers in the brave new world of self-assessment." In Penalties for Tax return preparers in the brave new world of self-assessment, edited by University of Newcastle, Newcastle, Australia: University of Newcastle, 1994.
(PUB-CBS-SBL-ST-38357 E1 entered)
Conference Presentations
Fernandez, Prafula, and Dale Pinto. "Salvaging lost pensions: who bears the risk?" Paper presented at The all China economics international conference, Hong Kong, December 12, 2007.
(PUB-CBS-SBL-SC-44739 Z1 entered)
Pinto, Dale. "Trust losses and family trust elections." Paper presented at the 14th annual Australasian Tax Teachers' Conference, Wollongong, Australia, January 21, 2003.
(PUB-CBS-SBL-ST-38717 Z1 entered)
Pinto, Dale. "Through the world's eye: governance in a globalised world." Paper presented at the Australasian Law Teachers' Association Conference, Perth, Western Australia, August 23, 2002.
(PUB-CBS-SBL-ST-38715 Z1 entered)
Pinto, Dale. "The application of the definition of permanent establishment under double tax treaties in the context of e-commerce." Paper presented at the 13th annual Australasian Tax Teachers' Conference, NSW, Australia, February 6, 2001.
(PUB-CBS-SBL-ST-38713 Z1 entered)
Pinto, Dale. "Globalization and the twilight of fiscal sovereignty: Is it the end of the nation state?" Paper presented at The 5th International Conference on Global Business & Economic Development, Beijing, China, June 1, 2000.
(PUB-CBS-SBL-RG-37696 Z1 entered)
Pinto, Dale. "Globalisation and the twilight of fiscal sovereignty: Is it the end of the nation state?" Paper presented at the 12th Australasian Tax Teachers Conference, Melbourne, Victoria, February 1, 2000.
(PUB-CBS-SBL-RG-37697 Z1 entered)
Pinto, Dale. "Potential, opportunity and challenge for the ATO." Paper presented at the Large Business & International Tax Technical Conference, Sydney, New South Wales, March 1, 1999.
(PUB-CBS-SBL-RG-37859 Z1 entered)
Pinto, Dale. "Taxation issues in a world of electronic commerce." Paper presented at the 11th Annual Australasian Tax Teachers Conference: National Centre for Corporate Law and Policy Research, Canberra, Australian Capital Territory, February 1, 1999.
(PUB-CBS-SBL-RG-37860 Z1 entered)
Pinto, Dale. "Taxation in cyberspace." Paper presented at the University of Southern Queensland's Visiting Lecturer Seminar Series, Toowoomba, Queensland, May 1, 1999.
(PUB-CBS-SBL-RG-37954 Z1 entered)
Seminar Presentations
Pinto, Dale. "Trust losses and family trust elections." Seminar presented in the Taxation Institute of Australia seminar series, Sydney, Australia, September 23, 2007.
(PUB-CBS-SBL-ST-38714 Z2 entered)
Pinto, Dale. "E-commerce E-xamined." Seminar presented in the Ormond College E-Commerce seminar series, Melbourne, Australia, September 12, 1998.
(PUB-CBS-SBL-ST-38712 Z2 entered)
Pinto, Dale. "Taxation in Australia." Seminar presented in the Consultancy conducted through CBS for BHP Iron Ore - Ministry of Metallurigical (MMI) Chinese delegation seminar series, Bentley, Western Australia, April 2, 1993.
(PUB-CBS-SBL-ST-38711 Z2 entered)
Working Papers
Travaglione, Antonio, Dale Pinto, and Ronald Cacioppe. Employee share plans: Recent industrial relations and taxation developments. Graduate School of Business Working Paper Series 02, Perth, Western Australia: Curtin University of Technology, 1995.
download» (PUB-CBS-GSB-RG-37531 Z3 entered)
Pinto, Dale, Antonio Travaglione, and Ronald Cacioppe. Tax effects and human resource implications of employee share plans. School of Business Law Working Paper Series 95.01, Bentley, Western Australia: School of Business Law, Curtin Business School, 1995.
(PUB-CBS-SBL-RG-37391 Z3 entered)
Oats, Lynne, Dale Pinto, and Pauline Sadler. Penalties for tax return preparers. School of Business Law Working Paper Series 94.03, Bentley, Western Australia: School of Business Law, Curtin Business School, 1994.
(PUB-CBS-SBL-RG-37389 Z3 entered)
Research Areas
topAwards
1. I was chosen as the inaugural winner of the Commissioner of Taxation's Award for Research in Taxation. The Commissioner of Taxation in 1998 introduced this national Award and it is to be offered on an annual basis. The award is made for the best research paper, article or other work on a specified area of Australian taxation law submitted by the deadline in the relevant year. The topic for 1998 dealt with tax havens, bank secrecy laws and electronic commerce and my Paper, entitled Potential, Opportunity and Challenge for the ATO, was chosen by the adjudication panel as the successful research Paper. As the winner of this award, I received a medal and a cheque for $20,000. 2. Curtin Student Guild Excellence in Teaching Award 2002
topBoard Memberships
Mosaic Community Core (Inc) - Director St Columbia's Catholic Primary School - Board Member Journal of the Australasian Tax Teachers Association - Editor-in-Chief NZ Journal of Tax Law and Policy - Editorial Board Member Journal of International Taxation - Editorial Board Member Journal of Universal Science and Technology of Learning - Editorial Board Member Journal of Internet Banking and Commerce - Editorial Board Member Legal Issues in Business - Editorial Board Member Scientifica Hournals International - Editorial Board Member
topOther Memberships
Australian Tax Forum, Tax Institute of Australia - Reviewer e-Journal of Tax Research, Atax, UNSW - Reviewer Member of the Education Committee of the Taxation Institute of Australia Member of State Council of the Taxation Institute of Australia Member of the Technical Committee of the Taxation Institute of Australia Member of the Information Products Working Group of the Taxation Institute of Australia Member of the Education Examiners Board of the Taxation Institute of Australia Member of the International Committee, Taxation Institute of Australia Member of the National Taxation Centre of Excellent, CPA Australia Global E-Tax Council Exeuctive Member Taxation Institute of Australia - Fellow Certified Practising Accountants, Australia - Fellow Association of Taxation and Management Accountants - Fellow Australian Institute of Management - Fellow Australian Tax Research Foundation - Member International Fiscal Association - Member Accounting Association of Australia and New Zealand - Member National Tax Agents Association - Member Australasian Tax Teachers' Association - Member, Vice-President and WA Representative Australasian Law Teachers' Association - Member Internation Tax Planning Association - Member Australian Institute of Company Directors - Member
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