Emeritus Professor Fiona Martin

Emeritus Professor

Business School

School of Accounting, Auditing and Taxation

Research Interests: Taxation issues relating to not-for-profits, Taxation of corporations; Taxation issues relating to traditional land owners in Australia, Canada and New Zealand; The GST; Taxation of property development

ASB Profile:

Phone

02 9385 9558

E-mail

f.martin@unsw.edu.au

Location

Quadrangle Building, Level 2

Books | 2014

Martin FA, 2014, Income Tax, Native Title and Mining Payments, Wolters Kluwer, CCH, Sydney, Australia,

Books | 1997

Martin FA; Delany T, 1997, Taxation Law Manual, Australian Tax Practice
Book Chapters | 2022

Martin F, 2022, 'The growing concept of social enterprise in Australia: Can a social enterprise take advantage of tax concessions by operating through a charity?', in Peter H; Lideikyte Huber G (ed.), Taxation Handbook of Philanthropy, Routledge, pp. 520 - 525,

Book Chapters | 2021

Martin F, 2021, 'Indigenous Charities', in Taxation of Charities and Not-for-profits, LexisNexis (Reed International Books Australia Pty Ltd), Sydney, Australia, pp. 875 - 906

Book Chapters | 2018

Martin FA, 2018, 'The Major Tax Concessions Granted to Charities in Australia, New Zealand, England, the United States of America and Hong Kong: What Lessons Can We Learn?', in Harding M (ed.), Research Handbook on Not-For-Profit Law, Edward Elgar, pp. 463 - 483

Book Chapters | 2014

Martin FA, 2014, 'Convergence and Divergence with the Common Law: The Public Benefit Test and Charities for Indigenous People', in Harding M; O'Connell A; Stewart M (ed.), Not-for-Profit Law: Theoretical and Comparative Perspectives, Cambridge University Press, Cambridge, UK, pp. 159 - 178,

Book Chapters | 2012

Martin FA, 2012, 'The income tax exempt charitable structure as a vehicle for holding Australian native title interests Some lessons from New Zealand', in Langton M; Longbottom J (ed.), Community Futures, Legal Architecture: Foundations for Indigenous Peoples in the Global Mining Boom, edn. 1, Routledge, London, pp. 195 - 209

Book Chapters | 2010

Martin FA, 2010, 'The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of 'Charity' has affected the Taxation of Charities', in Tiley J (ed.), Studies in the History of Tax Law vol 4, edn. Original, Hart Publishing, Oxford and Portland, pp. 297 - 326

Book Chapters | 2008

Martin FA, 2008, 'Family Home', in Shirlow D (ed.), Australian Master Financial Planning Guide, edn. 11, CCH, Sydney, pp. 633 - 672

Book Chapters | 2008

Martin FA, 2008, 'Income Tax', in Shirlow D (ed.), Australian Master Financial Planning Guide, edn. 11, CCH, Sydney, pp. 1 - 80

Book Chapters | 2004

Martin FA, 2004, 'Family Home', in Australian Master Financial Planning Guide, CCH, pp. 531 - 566

Book Chapters | 1999

Martin FA; Chow M, 1999, 'Penalty Tax: Offences', in Australian Master Tax Guide, pp. 1189 - 1218

Book Chapters | 1997

Martin FA; Crawford J; Smith D, 1997, 'Integrating Problem Based Learning through the use of Computer Based Education', in Conway J (ed.), Research and Development in Problem Based Learning: Integrity, Innovation, Integration, Lloyd Scott Press, pp. 89 - 97

Book Chapters | 1997

Martin FA, 1997, 'Disclosure Obligations to Commonwealth Government Investigatory Authorities', in Cockburn T; Wiseman L (ed.), Disclosure Obligations in Business Relationships, Federation Press, pp. 166 - 188

Book Chapters | 1995

Martin FA, 1995, 'Evaluating the Introduction of Computer Based Modules to PBL Courses', in Research and Development in Problem Based Learning, Charles Sturt University Press, pp. 93 - 107

Book Chapters | 1995

Martin FA, 1995, 'Using Continuous Assessment together with a Problem Based Learning Approach to encourage student learning of Taxation Law', in Little P (ed.), Research and Development in Problem Based Learning, Charles Sturt University Press, pp. 347 - 360
Journal articles | 2020

Kayis-Kumar A; Noone J; Martin F; Walpole M, 2020, 'Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation', Australian Tax Review, 49, pp. 110 - 132,

Journal articles | 2020

Martin F, 2020, 'Henry Austen, Banker and Receiver-General of Taxes for Oxfordshire', Sensibilities, 60, pp. 51 - 68

Journal articles | 2020

Martin F, 2020, 'The Case for Specific Exemptions from the Goods and Services Tax: What should we do about Food, Health and Housing?', eJournal of Tax Research, 18, pp. 99 - 123,

Journal articles | 2020

Moran M; Seibert K; Barnes C; Martin F, 2020, 'User needs and the building blocks of regulation: Using participatory design to prototype social enterprise legal structures in Australia', Public Policy and Administration, 2020, pp. 1 - 25,

Journal articles | 2019

Mann R; Martin F; Butcher B, 2019, 'Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis', The Florida Tax Review, 2019, pp. 238 - 310,

Journal articles | 2019

Martin F; Cahill A; Wright E; Stoianoff N, 2019, 'An international approach to establishing a competent authority to manage and protect traditional knowledge', Alternative Law Journal, 44, pp. 48 - 55,

Journal articles | 2019

Martin F, 2019, 'Collection and Administration of Taxes during the reign of King George III: The example of Jane Austen’s Brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816', British Tax Review, 2019, pp. 651 - 670,

Journal articles | 2019

Martin F, 2019, 'Unincorporated Associations: Legal and Tax Consequences', Taxation in Australia, 53, pp. 420 - 423,

Journal articles | 2019

Nehme M; Martin F, 2019, 'Social Entrepreneurs: An evaluation of the proprietary limited company from a corporation's law and taxation law perspective', Australian Law Journal and Reports, 93, pp. 126 - 144,

Journal articles | 2018

Martin F; O'Connell A, 2018, 'Crowdfunding: What are the tax issues?', Journal of Australian Taxation, 20, pp. 16 - 33, http://www.jausttax.com.au/Articles_Free/JAT%20Volume%2020%20Issue%2002%20Article%202%20-%20Martin%20and%20O'Connell.pdf

Journal articles | 2018

Martin F, 2018, 'Riding the Wave of Law Reform: Advocacy as a Charitable Purpose under Australian Law', Charity Law & Practice Review, 20, pp. 37 - 64

Journal articles | 2018

Martin FA; Todd T, 2018, 'The Income Tax Exemption of Charities and Tax Deductibility of Charitable Donations: United States of America and Australia compared', Australian Tax Forum: a journal of taxation policy, law and reform, 2018, pp. 667 - 699

Journal articles | 2018

Martin FA, 2018, 'Tax deductibility of philanthropic donations: reform of specific listing provisions in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, 33, pp. 533 - 550,

Journal articles | 2017

Martin FA; Connor M, 2017, 'Using Blended Learning to Aid Law and Business Students' Understanding of Taxation Law Problems', Journal of the Australasian Tax Teachers Association, 12, pp. 53 - 76,

Journal articles | 2017

Martin FA; Nehme M; Baker S; Seymour E, 2017, 'The Rise and Fall (?) of two Charities Commissions: How common law countries can learn from the experiences in New Zealand and Australia', New Zealand Universities Law Review, 27, pp. 1185 - 1214

Journal articles | 2017

Martin FA, 2017, 'Compensation for Extinguishment of Native Title: Griffiths v The Northern Territory represents a major step forward for native title holders', Indigenous Law Bulletin, 8, pp. 8 - 11

Journal articles | 2017

Martin FA, 2017, 'The Sociopolitical and Legal History of the Tax Deduction for Donations to Charities in Australia and how the ‘Public Benevolent Institution’ developed', Adelaide Law Review, 38, pp. 195 - 221

Journal articles | 2017

Yong S; Martin FA, 2017, 'Tax Compliance of Ethnic Minority Immigrant Entrepreneurs: A Social Capital Perspective', eJournal of Tax Research, 15, pp. 51 - 76

Journal articles | 2016

Martin FA; O'Connell A, 2016, 'Charities, Tax and Wrongdoing – A Principled Approach', Australian Tax Review, 45, pp. 99 - 107,

Journal articles | 2016

Martin FA; Yong S, 2016, 'Tax Compliance and Cultural Values: The Impact of ‘Individualism and Collectivism’ on the Behaviour of New Zealand Small Business Owners', Australian Tax Forum: a journal of taxation policy, law and reform, 31, pp. 289 - 320,

Journal articles | 2016

Martin FA, 2016, 'Public Benevolent Institutions, Tax Concessions and Political Advocacy in Australia', Charity Law & Practice Review, 18, pp. 159 - 185

Journal articles | 2016

Martin FA, 2016, 'Settlement or Declaration of Trust for CGT Event E1 and Native Title', Tax Specialist, 19, pp. 152 - 156

Journal articles | 2016

Martin FA, 2016, 'To be, or not to be, a charity? That is the question for Prescribed Bodies Corporate under the Native Title Act', Deakin Law Review, 21, pp. 25 - 43,

Journal articles | 2015

Martin FA; Manwaring K, 2015, 'Online feedback to Students studying Taxation and Business Law - How does it rate?', Journal of the Australasian Tax Teachers Association, 10,

Journal articles | 2015

Martin FA; Murray I, 2015, 'The Blossoming of Public Benevolent Institutions: From ‘Direct Providers’ to Global Networks’', Alternative Law Journal, 40, pp. 36 - 41,

Journal articles | 2015

Martin FA, 2015, 'Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?', Australian Tax Forum, 30, pp. 65 - 87,

Journal articles | 2015

Martin FA, 2015, 'Overseas Travel by employees: When does FBT apply?', Taxation in Australia, 49, pp. 382 - 384,

Journal articles | 2015

Martin FA, 2015, 'The application of the Australian Goods and Services Tax to Real Property in Australia', Comparative Law Journal of the Pacific, 2015, pp. 179 - 193

Journal articles | 2014

Martin FA, 2014, 'Recent Developments in Australian Charity Law: One step forward and two steps backward?', Charity Law & Practice Review, 17, pp. 23 - 45,

Journal articles | 2013

Martin FA; Murray I, 2013, 'The 'Direct' Requirement for a Public Benevolent Institution - Does the Hunger Project Case confirm it never applied?', Journal of Australian Taxation, 15, pp. 161 - 183,

Journal articles | 2013

Martin FA; O'Connell A; Chia J, 2013, 'Law, policy and politics in Australia's recent not-for-profit sector reforms', Australian Tax Forum Journal, 28, pp. 289 - 314,

Journal articles | 2013

Martin FA; O'Connell A, 2013, 'Charities: Commercial Activity, Competitive Neutrality and Tax', The Tax Specialist, 16, pp. 98 - 103,

Journal articles | 2013

Martin FA, 2013, 'A history of the Australasian Tax Teachers Association', Journal of the Australasian Tax Teachers Association, 8, pp. 31 - 55,

Journal articles | 2013

Martin FA, 2013, 'Aboriginal and Torres Strait Islander Peoples' use of charities as a structure to receive mining payments: An evaluation of the rationale through three case studies', Griffith Law Review, 22, pp. 205 - 237

Journal articles | 2013

Martin FA, 2013, 'Does CGT event C2 apply when a beneficiary's interest in a trust ends?', Taxation in Australia, 48, pp. 318 - 320,

Journal articles | 2013

Martin FA, 2013, 'The Tanami Gold NL Mining Agreement with Tjurabalan: An Example of How a Small Native Title Group Invests its Mining Funds', Indigenous Law Bulletin, 8, pp. 22 - 26,

Journal articles | 2012

Martin FA; Hannah F, 2012, 'Some Legal Issues in Austen', Sensibilities, 44, pp. 69 - 81

Journal articles | 2012

Martin FA; Tran-Nam B, 2012, 'The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable?', Australian Tax Forum Journal, 27, pp. 149 - 174,

Journal articles | 2012

Martin FA, 2012, 'Advocacy in Charity: A Breakaway from the Common Law', Social Space, 2012, pp. 76 - 81

Journal articles | 2012

Martin FA, 2012, 'An Indigenous Economic Development Corporation: How does this compare to a Charity?', Indigenous Law Bulletin, 7, pp. 12 - 16,

Journal articles | 2011

Martin FA; Morse B; Hocking B, 2011, 'The Taxation Exemption of Canadian Indians as Governments and Individuals: How does this compare with Australia and New Zealand?', Common Law World Review, 40, pp. 119 - 143

Journal articles | 2011

Martin FA, 2011, 'Recent Federal Court Decision Highlights the Use of an Income Tax Exempt Structure to Facilitate Face-to Face Banking and other Services in Remote Communities', Indigenous Law Bulletin, 7, pp. 20 - 23,

Journal articles | 2011

Martin FA, 2011, 'The Legal Concept of Charity and its Expansion after the Aid/Watch Decision', Cosmopolitan Civil Societies: An Interdisciplinary Journal, 3, pp. 20 - 33,

Journal articles | 2010

Martin FA, 2010, 'An Analysis of the Exemption from Income Tax of Canadian Indians either as Individuals or Bands', Journal of the Australasian Tax Teachers Association, 5, pp. 1 - 9,

Journal articles | 2010

Martin FA, 2010, 'Local Government Rates Exemptions for Indigenous Organisations: The Complexities of a State by State System', Australian Indigenous Law Review, 14, pp. 35 - 45,

Journal articles | 2010

Martin FA, 2010, 'Native Title Payments and their Tax Consequences: Is the Federal Government’s Recommendation of a Withholding Tax the Best Approach', University of New South Wales Law Journal, 33, pp. 685 - 713,

Journal articles | 2010

Martin FA, 2010, 'Obtaining a Tax Exemption as a Community Service Provider', Weekly Tax Bulletin, pp. 1459 - 1461

Journal articles | 2010

Martin FA, 2010, 'The Henry Review’s recommendations for the Not-For-Profit Sector', The Tax Specialist, 14, pp. 18 - 25

Journal articles | 2010

Martin FA, 2010, 'The Legal Concept of Charity in the Context of Australian Taxation Law: The Public Benefit and Commercial Activity, Important Issues for Indigenous Charities', Australian Tax Forum Journal, 25, pp. 277 - 302,

Journal articles | 2009

Martin FA; Collier K; Carlon SA, 2009, 'Mentoring First Year Distance Education Students in Taxation Studies', Legal Education Review, 19, pp. 217 - 234,

Journal articles | 2009

Martin FA; Sharp A, 2009, 'Charitable purpose or the need for a public benefit: A comparison of the tax treatment of Australian and New Zealand Charities for Indigenous Peoples', Australian Tax Forum Journal, 2009, pp. 207 - 233,

Journal articles | 2009

Martin FA; Sharp A, 2009, 'The family connection when a charity is for the advancement of indigenous peoples: Australia and New Zealand Compared', Land, Rights, Laws: Issues of Native Title, 4, pp. 1 - 12,

Journal articles | 2009

Martin FA, 2009, 'Is it time for an independent regulator of the non-profit sector?', The Tax Specialist, 12, pp. 149 - 159,

Journal articles | 2008

Martin FA, 2008, 'Australian Assignment of Dividends to Nonresident Shareholders', Tax Notes International, 50, pp. 693 - 695,

Journal articles | 2007

Martin FA; Curran J, 2007, 'Separated Children: A Comparison of the Treatment of Separated Child Refugees Entering Australia and Canada', International Journal of Refugee Law, 19, pp. 440 - 470,

Journal articles | 2007

Martin FA, 2007, 'Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test', E - Journal of Tax Research, 5, pp. 59 - 70,

Journal articles | 2007

Martin FA, 2007, 'Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?', Indigenous Law Bulletin, 6, pp. 11 - 14,

Journal articles | 2007

Martin FA, 2007, 'Prescribed Bodies Corporate under the Native Title Act 1993 (Cth): Can They be Exempt from Income Tax as Charitable Trusts?', University of New South Wales Law Journal, 30, pp. 713 - 730,

Journal articles | 2006

Martin F, 2006, 'When refugee claimants are kept in the dark: obstacles to see(k)ing asylum in Australia', Australian Journal of Human Rights, 12, pp. 27 - 51,

Journal articles | 2006

Martin FA, 2006, 'What`s Public Benefit got to do with it? How the Law in Australia Relating to the Public Benefit Requirement of Charitable Applies to Charities for the Benefit of Australian Indigenous People', Australian Tax Forum Journal, 21, pp. 331 - 362

Journal articles | 2006

Martin FA, 2006, 'When Refugee Claimants are kept in the dark: Obstacles to see(k)ing asylum in Australia', Australian Journal of Human Rights, 21, pp. 27 - 52

Journal articles | 2005

Martin FA; Hutchinson T, 2005, 'Mental Health and Human Rights Implications for Unaccompanied Minors Seeking Asylum in Australia', The Journal of Migration and Refugee Issues, 1, pp. 1 - 24,

Journal articles | 2004

Martin FA; Hutchinson T, 2004, 'Australia`s Human Rights Obligations Relating to the Mental Health of Refugee Children in Dentention', International Journal of Law and Psychiatry, 27, pp. 529 - 547,

Journal articles | 2004

Martin FA; rodman S, 2004, 'Income Tax Consequences of Property Development', Australian Business Law Review, 32, pp. 207 - 221

Journal articles | 2004

Martin FA, 2004, 'The Commissioner`s Powers of Access in Context: Section 263 of the Income Tax Assessment Act 1936', Taxation in Australia, 39, pp. 308 - 310

Journal articles | 2003

Martin FA, 2003, 'Teaching Legal Problem Solving Skills: A Problem Based Learning Approach Combined with a Computerised Generic Problem', Legal Education Review, 14, pp. 77 - 92,

Journal articles | 2003

Martin FA, 2003, 'The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises', Tax Notes International, pp. 217 - 218

Journal articles | 2003

Martin FA, 2003, 'The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises', Worldwide Tax Daily

Journal articles | 2003

Martin FA, 2003, 'The interaction between Capital Gains Tax and the Main Residence Exemption: Some Important Issues for Homeowners', Taxation in Australia, 37, pp. 537 - 543

Journal articles | 2003

Martin FA, 2003, 'Using a Problem Based Learning Approach to Enhance and Motivate Learning of Taxation Law', The Law Teacher, 37, pp. 55 - 75,

Journal articles | 2002

Martin F, 2002, 'Australia's GST has significant impact on Sale, Lease of Real Property', Worldwide Tax Daily

Journal articles | 2002

Martin FA, 2002, 'Australia's GST has significant impact on Sale, Lease of Real Property', Tax Notes International, pp. 1213 - 1216

Journal articles | 2002

Martin FA, 2002, 'Capital Gains Tax: What is Meant by Element 4 of an Asset`s Cost Base When in Respect of `Initial Repairs` to Real Estate', Taxation in Australia, 37, pp. 367 - 369

Journal articles | 2001

Martin FA, 2001, 'GST: What the Commissioner has to Say about Grants of Financial Assistance to Provide Services to Third Parties’', National Law Review,

Journal articles | 2001

Martin FA, 2001, 'How the ‘Simplified Tax System’ will Affect Depreciation and, Is it worth It?', Taxation in Australia, 36, pp. 245 - 251

Journal articles | 2001

Martin FA, 2001, 'The Goods and Services Tax and its effect on Fundraising in the Not-For-Profit Sector: The Fate of the School Fete', Australian Business Law Review, 29, pp. 477 - 500

Journal articles | 2000

Martin FA, 2000, 'Goods and Services Tax: Charities and the GST’', The Tax Specialist, 4, pp. 41 - 51,

Journal articles | 1999

Martin FA, 1999, 'Forgotten Reforms: The non-GST ANTS Bills', Taxation in Australia, 33, pp. 375 - 380,

Journal articles | 1999

Martin FA, 1999, 'Goods and Services Tax: The Effect on Real Estate’', Taxation in Australia, 34, pp. 150 - 152,

Journal articles | 1999

Martin FA, 1999, 'The 'Audit' power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936', QUT Law Journal, 1991, pp. 67 - 79

Journal articles | 1999

Martin FA, 1999, 'The Goods and Services Tax: The Effect on Property Transactions’', The Tax Specialist, 3, pp. 29 - 39

Journal articles | 1997

Martin FA; Hutchinson T, 1997, 'Multi-Modal Delivery Approaches in Teaching Postgraduate Legal Research Courses', Journal of Professional Legal Education, 15, pp. 137 - 167,

Journal articles | 1995

Martin FA, 1995, 'Section 160ZA(4): Does it Really Prevent Double Taxation', Taxation in Australia, 29, pp. 579 - 583

Journal articles | 1995

Martin FA, 1995, 'The Dividing Line between Goodwill and International Reputation: A Comparison of the Law Relating to Passing Off in the United Kingdom, Australia and other Jurisdictions', Journal of Business Law, pp. 70 - 85

Journal articles | 1995

Martin FA, 1995, 'The Integration of Legal Skills into the Curriculum of the Law Degree: The Queensland University of Technology Perspective', Journal of Professional Legal Education, 13, pp. 45 - 62,

Journal articles | 1994

Martin FA; Rodman S, 1994, 'Part IVA and Peabody', QUT Law Journal, 10, pp. 158 - 169,

Journal articles | 1994

Martin FA, 1994, 'Some Practical Capital Gains Tax Issues Arising Under Wills', The CCH Journal of Australian Taxation, 6, pp. 64 - 71

Journal articles | 1993

Martin FA, 1993, 'Goodwill versus International Reputation: A Move away from the 'Hard Line' Approach in Passing Off in Australia', European Intellectual Property Review, 15, pp. 253 - 255

Journal articles | 1993

Martin FA, 1993, 'Protection of International Business Reputation in Australia', Australian Business Law Review, 22, pp. 317 - 337

Journal articles | 1990

Martin FA, 1990, 'The Myer principles as applied to FCT v Cooling', Australian Current Law Bulletin
Working Papers | 2024

Martin F; Manwaring K, 2024, International business students studying accountancy: Can technology be used to develop a deeper approach to learning taxation and law, ,
Conference Abstracts | 2020

Martin F; Manwaring K; Wilcox T, 2020, 'Using Technology to develop a deeper understanding of law and ethics with International Business Students', in Using Technology to develop a deeper understanding of law and ethics with International Business Students, Valencia, Spain, presented at INTED2020. 14th annual International Technology, Education and Development Conference, Valencia, Spain, 02 March 2020 - 04 March 2020

Conference Presentations | 2020

Martin F, 2020, 'An International Comparison of Legal Structures Carrying on a Social Mission: The United Kingdom, Usa,Italy, and Australia Compared from Both a Taxation Law and Legal Structure Perspective', presented at Law and Society Conference 2020, Denver, Colorado, USA, 27 May 2020 - 30 May 2020

Conference Presentations | 2019

Manwaring K; Bain K; Connor M; Kayis-Kumar A; Martin F; Murray W, 2019, 'Legal education in a Business School: taking law beyond the lawyers', presented at UNSW Law Legal Education Research Conference, UNSW Kensington, 27 November 2019 - 28 November 2019

Conference Presentations | 2019

Martin F; Mann R, 2019, 'How Corporate Tax Rates might affect Corporate Social Responsibility', presented at Innovate Rights: New Thinking on Business and Human Rights Academic Consultation, UNSW, CBD Campus, Sydney, 14 May 2019 - 16 May 2019

Conference Presentations | 2019

Martin F, 2019, 'Charities and tax implications', presented at Charity Regulation and Taxation in New Zealand, Wellington, New Zealand, 11 April 2019 - 12 April 2019

Conference Papers | 2019

Martin F, 2019, 'GST: The Case for Selected Exemptions', in Walpole M (ed.), Sydney, NSW, pp. 1 - 25, presented at Where Policy Meets Reality: A conference to take stock of the Australian GST on its 20th Anniversary, Sydney, NSW, 25 March 2019 - 26 March 2019

Other | 2019

Martin F, 2019, How Are the Entities specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations,

Other | 2019

Martin F, 2019, How are entities specifically listed in the Income Tax Act selected? The case for reform of tax deductible donations,

Conference Presentations | 2019

Martin FA; Mann R; Butcher B, 2019, 'Environmental Taxes and company tax rates', presented at Australasian Tax Teachers Association Annual Conference, 16 January 2019 - 18 January 2019

Other | 2019

Stoianoff NP; Cahill A; Wright E; Collings N; Martin F, 2019, Submission to NSW state government Proposed National Indigenous Arts and Cultural Authority,

Conference Presentations | 2018

Mann R; Martin FA; Butcher B, 2018, 'Corporate Social Responsibility and environmental taxes', presented at 19th Global Conference on Environmental Taxation, Madrid, Spain, 26 September 2018 - 28 September 2018

Conference Abstracts | 2018

Mann RF; Butcher B; Martin F, 2018, 'How do corporate tax rates affect corporate environmental social responsibility? A comparison of Australia and the U.S.', in Environmental Tax Conference, Environmental Tax Conference, Madrid, Spain, presented at Environmental Tax Conference, Madrid, Spain, 25 September 2018 - 28 September 2018

Conference Abstracts | 2018

Martin F; Connor M, 2018, 'Using adaptive eLearning to teach taxation law and legal problem-solving', in Using adaptive eLearning to teach taxation law and legal problem-solving, Monash University, Melbourne, Victoria, Australia, presented at Australasian Tax Teachers Annual Conference, Monash University, Melbourne, Victoria, Australia, 22 January 2018 - 24 January 2018

Conference Abstracts | 2018

Martin F, 2018, 'Riding the wave of law reform: Advocacy as a Charitable Purpose under Australian Law', in Riding the wave of law reform: Advocacy as a Charitable Purpose under Australian Law, University of Illinois, Urbana-Champagn, Illinois, US, presented at Congress of Qualitative Inquiry, 14th annual conference, University of Illinois, Urbana-Champagn, Illinois, US, 16 May 2018 - 19 May 2018

Conference Presentations | 2018

Martin FA, 2018, 'Income Tax Issues Relating to Crowdfunding in Australia', presented at Annual Meeting of Law and Society Association Toronto 2018, Toronto, Canada, 07 June 2018 - 10 June 2018

Conference Presentations | 2018

Martin FA, 2018, 'Silencing of environmental charities: A Three Strand Critique', presented at 14th International Congress of Qualitative Inquiry, Urbana-Champaign, University of Illinois, Illinois, 16 May 2018 - 19 May 2018

Conference Abstracts | 2018

Moran M; Martin FA; Barnes C; Seibert K, 2018, 'Co-designing social enterprise legal models in Australia: a user-centered approach', in Co-designing social enterprise legal models in Australia: a user-centered approach, 2018 ARNOVA-Asia Conference, University of Hong Kong, Hong Kong, presented at 2018 ARNOVA-Asia Conference, University of Hong Kong, Hong Kong, 27 June 2018 - 28 June 2018

Conference Presentations | 2017

Martin FA; Connor M, 2017, 'adaptive e-Learning', presented at Research in Legal Education conference, Law Faculty, UNSW, Sydney, 03 December 2017 - 05 December 2017

Conference Abstracts | 2017

Martin FA; Stoianoff NP; Marshall V, 2017, ''Garuwanga': Forming a Competent Authority to Protect Indigenous Knowledge', in 2017 AIATSIS National Indigenous Research Conference, 2017 AIATSIS National Indigenous Research Conference, Canberra, ACT, presented at 2017 AIATSIS National Indigenous Research Conference, Canberra, ACT, 21 March 2017 - 23 March 2017

Conference Presentations | 2017

Martin FA; Todd T, 2017, 'The Tax Deductibility of Gifts to charities: A USA v Australia comparison', presented at 2018 International Law & Society Conference, Mexico city, Mexico, 20 June 2017 - 24 June 2017

Reports | 2017

Martin FA; Wright E; Stoianoff NP, 2017, Comparative Report Garuwanga: Forming a Competent Authority to protect Indigenous knowledge, UTS, Sydney, UTS - Indigenous Knowledge Forum 2017,

Reports | 2016

Andrews M; Martin F, 2016, A tax transparency code: A report to the government

Conference Abstracts | 2016

Martin FA; Barker S, 2016, 'Accountability and Transparency of Charities In New Zealand and Australia: Two Charities Commissions', in Twelth International Conference of the International Society of Third Sector Research, International Conference of the International Society of Third Sector Research, Stockholm, Sweden, presented at International Conference of the International Society of Third Sector Research, Stockholm, Sweden, 28 June 2016 - 01 July 2016

Conference Presentations | 2016

Martin FA; Barker S, 2016, 'Accountability and Transparency of Charities in New Zealand and Australia Two Charities Commissions', presented at 12th International Conference of the International Society for Third Sector Research, Ersta Skondal University College, Stockholm Sweden, 28 June 2016 - 01 July 2016

Conference Abstracts | 2016

Martin FA; Barker S, 2016, 'Accountability and transparency of charities in New Zealand and Australia: the rise and fall of two charities commissions', in ATINER 13 th Annual conference on law, ATINER 13th Annual conference on law, Athens, Greece, pp. 25 - 26, presented at ATINER 13th Annual conference on law, Athens, Greece, 11 July 2016 - 14 July 2016

Conference Posters | 2016

Martin FA; Connor M, 2016, 'Teaching Taxation Law Using A Modified Problem Based Learning approach and the smart sparrow learning environment', UNSW, Australia, presented at UNSW Learning and Teaching Forum, UNSW, Australia, 31 October 2016 - 31 October 2016

Conference Abstracts | 2016

Martin FA; Hansford A; Martin P, 2016, 'Corporate Tax Rates and the Northern Ireland Experience: Lessons for Australia', in 28th Australasian Tax Teachers Association Conference, 28th Australasian Tax Teachers Association Conference, UNSW, Australia, presented at 28th Australasian Tax Teachers Association Conference, UNSW, Australia, 20 January 2016 - 22 January 2016

Conference Presentations | 2016

Martin FA; Manwaring K, 2016, 'Survey on Online Feedback to students: How does it rate?', presented at Corporate Law Teachers Association Conference, UNSW, Australia, 31 January 2016 - 02 February 2016

Conference Presentations | 2016

Martin FA; Nehme M, 2016, 'Social Entrepreneurs An Evaluation of the Pty Ltd Company from a corporation law and taxation law perspective', presented at Building the New Economy Activism, Enterprise and Social Change, Sydney, New South Wales, Australia, 16 August 2016 - 17 August 2016

Conference Abstracts | 2016

Martin FA; Nehme M, 2016, 'The Proprietary Limited Corporation as a Vehicle for Indigenous Economic Development', in Indigenous Business, Enterprise and Corporations Conference, Indigenous Business, Enterprise and Corporations Conference, University of Western Australia, Perth, WA, presented at Indigenous Business, Enterprise and Corporations Conference, University of Western Australia, Perth, WA, 01 December 2016 - 03 February 2017

Conference Abstracts | 2016

Martin FA; Yong S, 2016, 'Cultural issues and small business taxpayer behaviour', in 28th Australasian Tax Teachers Association Conference, 28th Australasian Tax Teachers Association Conference, UNSW, Australia, presented at 28th Australasian Tax Teachers Association Conference, UNSW, Australia, 20 January 2016 - 22 January 2016

Conference Presentations | 2016

Martin FA, 2016, 'The History of the development of the Tax Deduction for gifts in Australia 1788 to 1927', presented at Charity Association of Australia and New Zealand Annual Conference, Melbourne, Victoria, Australia, 25 August 2016 - 26 August 2016

Conference Abstracts | 2015

Martin F, (ed.), 2015, 'The history of the tax deductibility of donations to charity', in The history of the tax deductibility of donations to charity, Griffith University, Brisbane Australia, presented at Tax History Conference, Griffith University, Brisbane Australia, 02 July 2015 - 03 July 2015

Conference Abstracts | 2015

Martin F, 2015, 'Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?', in Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?, University of Adelaide, Adelaide, Australia, presented at Australasian Tax Teachers Association Annual Conference, University of Adelaide, Adelaide, Australia, 21 January 2015 - 23 January 2015

Conference Posters | 2015

Martin FA; Connor M, 2015, 'Using Adaptive Online Lessons to Support Students Learning by Mistakes in Taxation Law', UNSW, Sydney, Australia, presented at UNSW Learning and Teaching Forum Blended Learning: Past, Present and Future, UNSW, Sydney, Australia, 15 October 2015 - 16 October 2015

Conference Papers | 2015

Martin FA; Yong S, 2015, 'Cultural diversity and tax compliance practices of New Zealand small businesses', in Cultural diversity and tax compliance practices of New Zealand small businesses, 29th Conference of the Australian and New Zealand academy of Management, Queenstown , New Zealand, presented at 29th Conference of the Australian and New Zealand academy of Management, Queenstown , New Zealand, 02 December 2015 - 04 December 2015

Conference Papers | 2015

Martin FA, 2015, 'Charities - Political Purposes and Advocacy', in Charities - Political Purposes and Advocacy, Australian Charity Law Association, Brisbane, Queensland, pp. 1 - 20, presented at Australian Charity Law Association, Brisbane, Queensland, 27 August 2015 - 28 August 2015

Reports | 2014

Martin FA; Morgan B; Greig A; Bennett S, 2014, Legal Models Working Group

Conference Abstracts | 2014

Martin FA, 2014, 'Can charities carry on Indigenous Businesses', in Indigenous Business, Enterprise and Corporations Conference, Indigenous Business, Enterprise and Corporations Conference, University of Western Australia, Perth, presented at Indigenous Business, Enterprise and Corporations Conference, University of Western Australia, Perth, 04 December 2014 - 05 December 2014

Conference Abstracts | 2014

Martin FA, 2014, 'The History of the Australasian Tax Teachers Association', in Annual Australasian Tax Teachers Association Conference, Annual Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, presented at Annual Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, 22 January 2014 - 24 January 2014

Conference Papers | 2014

Martin FA, 2014, 'Understanding Tax: An Evaluation of Online Assessment and Feedback as an aid in improving Postgraduate Student Learning', in Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, presented at Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, 22 January 2014 - 24 January 2014

Theses / Dissertations | 2013

Martin F, 2013, An analysis of the income tax implications of mining payments to traditional land owners and Five proposals for legal reform

Conference Posters | 2013

Martin FA; Connor M, (eds.), 2013, 'The learning pathway: Online feedback using Grademark', UNSW, Australia, presented at Learning and teaching forum: Engaging students in the blended learning landscape, UNSW, Australia, 01 November 2013 - 01 November 2013

Conference Abstracts | 2013

Martin FA, 2013, 'Tax issues relating to charities and not-for-profits', in Australasian Tax Teachers Assocation Annual Conference, Australasian Tax Teachers Association Annual Conference, University of Auckland, Auckland, New Zealand, presented at Australasian Tax Teachers Association Annual Conference, University of Auckland, Auckland, New Zealand, 23 January 2013 - 25 January 2013

Conference Presentations | 2013

Martin FA, 2013, 'Tax issues relating to charities and not-for-profits', presented at Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, 23 January 2013 - 25 January 2013

Conference Papers | 2012

Martin FA; O'Connell A; Chia JKW, 2012, 'Law Policy and Politics in Australia', in Law Policy and Politics in Australia, 10th International Society for Third Sector Research Conference, Sienna, Italy, presented at 10th International Society for Third Sector Research Conference, Sienna, Italy, 02 May 2012 - 04 May 2012

Conference Papers | 2012

Martin FA; O'Connell A, 2012, 'Charities and Unrelated Business Income', in Charities and Unrelated Business Income, Thomson Reuters Not-for-Profit Law and Regulation Conference, Sydney, presented at Thomson Reuters Not-for-Profit Law and Regulation Conference, Sydney, 17 October 2012 - 19 October 2012

Conference Abstracts | 2012

Martin FA, 2012, 'A New Income Tax Exempt Entity: The Indigenous Economic Development Corporation', in Indigenous Business Enterprise and Corporations Conference, Indigenous Business Enterprise and Corporations Conference, University of Western Australia, Perth, presented at Indigenous Business Enterprise and Corporations Conference, University of Western Australia, Perth, 03 December 2012 - 04 December 2012

Conference Papers | 2012

Martin FA, 2012, 'A New Income Tax Exempt Entity: The Indigenous Economic Development Corporation', University of Western Australia, Perth, Western Australia, pp. 1 - 10, presented at Indigenous Business, Enterprise and Corporations Conference, Perth, Western Australia, 03 December 2012 - 04 December 2012

Conference Papers | 2012

Martin FA, 2012, 'Convergence and Divergence with the Common Law: Charities as a vehicle for the Holding of Traditional Lands', in Convergence and Divergence with the Common Law: Charities as a vehicle for the Holding of Traditional Lands, Defining, Taxing and Regulating Not-for-Profits in the 21st Century, University of Melbourne, presented at Defining, Taxing and Regulating Not-for-Profits in the 21st Century, University of Melbourne, 18 July 2012 - 18 July 2012

Conference Papers | 2012

Martin FA, 2012, 'Issues relating to taxation of Mining Payments to Traditional Owners in the Northern Territory of Australia', Hawaii, USA, presented at Law and Society Conference, Hawaii, USA, 06 June 2012 - 08 June 2012

Conference Abstracts | 2012

Martin FA, 2012, 'The inequality of the Taxation Regime in Respect of Traditional Land in Australian Northern Territory', in Law and Society Association International Conference 2012, Law and Society Association 2012 International Meeting, Honolulu Hawaii, presented at Law and Society Association 2012 International Meeting, Honolulu Hawaii, 06 June 2012 - 08 June 2012

Conference Papers | 2011

Martin FA; Tran-nam B, 2011, 'The Mining Withholding Tax in respect of Mining Payments from Aboriginal Land', Melbourne, presented at 23rd Australasian Tax Teachers Association, Melbourne, 17 January 2011 - 19 January 2011

Conference Papers | 2011

Martin FA, 2011, 'Taxation Issues and Native Title Payments', Brisbane, presented at Tonkin's Native Title Forum 2011, Brisbane, 29 August 2011 - 30 August 2011

Conference Papers | 2011

Martin FA, 2011, 'Taxation of Mining Payments on Native Title Land', in Taxation of Mining Payments on Native Title Land, Mining Sector and Native Title Conference, Tonkin Association, Brisbane, presented at Mining Sector and Native Title Conference, Tonkin Association, Brisbane, 01 July 2011 - 01 July 2011

Conference Papers | 2011

Martin FA, 2011, 'The Impact of the High Court Aid/Watch Decision on Charity Law', Sydney, presented at UTS, Aid/Watch Forum, Sydney

Conference Papers | 2011

Martin FA, 2011, 'The Scope and Regulation of the Not-for-profit Sector', Melbourne, presented at Australian Charity Law Association Annual Conference, Melbourne, 23 September 2011

Conference Papers | 2011

Martin FA, 2011, 'The Use of Charities by Australian Traditional Owners in the Northern Territory to Receive Mining Payments', Sanur, Bali, Indonesia, presented at Seventh International Society for Third Sector Research Asia Pacific Regional Conference, Sanur, Bali, Indonesia, 24 November 2011 - 26 November 2011

Conference Papers | 2010

Martin FA, 2010, 'Tax exemptions for Canadian Indians: A comparison with Australian indigenous Peoples and Maoris', in Tax exemptions for Canadian Indians: A comparison with Australian indigenous Peoples and Maoris, Australasian Law Teachers Association Conference, Auckland, New Zealand, pp. 1 - 15, presented at Australasian Law Teachers Association Conference, Auckland, New Zealand

Conference Papers | 2010

Martin FA, 2010, 'Taxation of charities for the advancement of indigenous peoples within the same family: Australia and New Zealand compared', in Taxation of charities for the advancement of indigenous peoples within the same family: Australia and New Zealand compared, Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, pp. 1 - 19, presented at Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, 21 January 2010 - 22 January 2010

Conference Papers | 2010

Martin FA, 2010, 'Taxation of mining payments over Aboriginal Land', in Taxation of mining payments over Aboriginal Land, National Native Title Conference, Canberra, pp. 1 - 25, presented at National Native Title Conference, Canberra

Conference Papers | 2010

Martin FA, 2010, 'The Henry Review Response to the Not-for-Profit Sector', in The Henry Review Response to the Not-for-Profit Sector, CPA Conference for Not-for-Profits, Brisbane, presented at CPA Conference for Not-for-Profits, Brisbane, 12 May 2010 - 13 May 2010

Conference Papers | 2009

Martin FA, 2009, 'Tax administration of charitable entities that have concessional tax status: Would a charities commission assist?', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009,

Conference Presentations | 2009

Martin FA, 2009, 'The Threshold Issues and Income Tax Status', presented at Not-for-profit and Charitable Organisations, Swissotel, Sydney, Australia, 28 July 2009 - 28 July 2009

Conference Papers | 2009

Martin FA, 2009, 'Threshold Issues for Charities and Not-for-Profits', in Threshold Issues for Charities and Not-for-Profits, Not-for-Profit Workshop, Sydney, presented at Not-for-Profit Workshop, Sydney, 01 July 2009 - 01 July 2009

Conference Papers | 2008

Martin FA; Carlon SA, 2008, 'Mentoring first year distance education students in taxation studies', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008

Conference Papers | 2008

Martin FA, 2008, 'Prescribed Bodies Corporate: Can they be Exempt from income Tax as Charitable Trusts?', in Prescribed Bodies Corporate: Can they be Exempt from income Tax as Charitable Trusts?, Indigenous Communities, Economic Development and Tax Symposium, Melbourne University Law School, presented at Indigenous Communities, Economic Development and Tax Symposium, Melbourne University Law School, 26 February 2008 - 27 February 2008

Conference Papers | 2008

Martin FA, 2008, 'The History of the Taxation of Charities: How the common law development of a legal definition of 'charity' has affected the taxation definition of charities', in Fourth History of Tax Law Conference, Tax Law History Conference, Lucy Cavendish College, University of Cambridge, presented at Tax Law History Conference, Lucy Cavendish College, University of Cambridge, 07 July 2008 - 08 July 2008

Conference Papers | 2007

Martin FA, 2007, 'Entities that Manage and Maintain Native Title: Can they be Charitbale Trusts?', in Annual Australasian Tax Teachers Conference, Annual Australasian Tax Teachers Conference, Brisbane, Qld, pp. 1 - 16, presented at Annual Australasian Tax Teachers Conference, Brisbane, Qld, -

Conference Papers | 2006

Martin FA, 2006, 'What's Public Benefit got to do with it? How the law in Australia relating to the Public Benefit Requirement of 'Charitable' applies to Charities for the benefit of Australian Aborigines', in What's Public Benefit got to do with it? How the law in Australia relating to the Public Benefit Requirement of 'Charitable' applies to Charities for the benefit of Australian Aborigines, National Native Title Conference, Australian institute of Aboriginal and Torres Strait Islander Studies, presented at National Native Title Conference, Australian institute of Aboriginal and Torres Strait Islander Studies, 24 May 2006 - 26 May 2006,

Conference Papers | 2005

Martin FA; Hutchinson T, 2005, 'Is Australia adhering to its International Human Rights Obligations in Respect to Unaccompanied Minors Seeking Asylum?', in Is Australia adhering to its International Human Rights Obligations in Respect to Unaccompanied Minors Seeking Asylum?, XXIXth International Congress on Law and Mental Health, Paris, presented at XXIXth International Congress on Law and Mental Health, Paris, 02 July 2005 - 08 July 2005

Conference Papers | 2004

Martin FA; Hutchinson T, 2004, 'Children in Criminal Detention in Australia', in Children in Criminal Detention in Australia, Congress of Social Sciences and Humanities: Confluence: Ideas, Identities, Place, Canadian Law and Society Association, presented at Congress of Social Sciences and Humanities: Confluence: Ideas, Identities, Place, Canadian Law and Society Association, 02 June 2004 - 04 June 2004

Conference Papers | 2004

Martin FA; Hutchinson T, 2004, 'Children in Refugee Detention in Australia', in Children in Refugee Detention in Australia, Contemporary Governance and the Question of Social Conference, University of Alberta, Edmonton, Canada, presented at Contemporary Governance and the Question of Social Conference, University of Alberta, Edmonton, Canada, 11 June 2004 - 13 June 2004

Conference Papers | 2003

Martin FA; Field R, 2003, 'Gendered Experiences of Legal Education: A Survey', in Gendered Experiences of Legal Education: A Survey, 19 June 2003 - 21 June 2003

Conference Papers | 2003

Martin FA; Hutchinson T, 2003, 'Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention', in Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention, 28th International Congress on Law and Mental Health, Sydney, presented at 28th International Congress on Law and Mental Health, Sydney, 28 September 2003 - 03 October 2003

Conference Papers | 2001

Martin FA, 2001, 'The Goods and Services Tax: the Effect on investment in Real Estate and some International Travel Issues', in The Goods and Services Tax: the Effect on investment in Real Estate and some International Travel Issues, Europe Asia Legal Conference, Positano, Italy, presented at Europe Asia Legal Conference, Positano, Italy, 08 July 2001 - 14 July 2001

Conference Papers | 1999

Martin FA, 1999, 'The Goods and Services Tax and Property Transactions', in Taxation Institute of Australia, Taxation Institute of Australia Property Development Seminar, Brisbane, Queensland, pp. 1 - 22, presented at Taxation Institute of Australia Property Development Seminar, Brisbane, Queensland, 10 June 1999 - 10 June 1999

Conference Papers | 1995

Martin FA; Smith D; Crawford J; Collins D, 1995, 'The Introduction of Problem-based Learning to Students through a Computer Based Education Module.', in The Introduction of Problem-based Learning to Students through a Computer Based Education Module., Inaugural Pacific-Rim First Year Experience Conference, Brisbane, presented at Inaugural Pacific-Rim First Year Experience Conference, Brisbane, 11 July 1995 - 14 July 1995

Media | 2020

Kayis-Kumar A; Martin F; Noone J; Walpole M, 2020, Performers and sole traders find it hard to get JobKeeper in part because they are behind on their paperwork

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