BSocSc(Hons) MTaxation, PhD, CPA, CTA
H69 - Economics and Business Building
The University of Sydney
NSW 2006 Australia
|Telephone||+61 2 9036 5393|
|Fax||+61 2 9351 7473|
Antony is an internationally recognised expert on the taxation of corporate groups and international tax avoidance by multinational enterprises. He publishes regularly in leading domestic and international taxation law journals, including British Tax Review, Canadian Tax Journal and Australian Tax Forum. Antony's research on the taxation of corporate groups under consolidation is published as a monograph by the Cambridge University Press, UK. He is also the author of two leading Australian taxation law textbooks. Antony is a regular commentator on taxation issues in the media in both Australia and overseas.
Antony won the 2011 Graham Hills IFA Research Award for his PhD research. He also won the inaugural Business School Research Award (Early Career Researcher Category) in 2013. Antony received the Business School Dean's Citation for Teaching in 2013 as well as 2014 in recognition of his outstanding teaching performance. Antony is a Fellow of the Chartered Association of Certified Accountants (UK), Associate member of the Hong Kong Institute of Certified Public Accountants, and a Chartered Tax Adviser of the Tax Institute. Antony is a member of the Expert Panel of the Tax Institute.
Before embarking on an academic career at the University of Sydney, Antony was a tax partner in a major international accountancy firm, serving mainly multinational companies on corporate tax as well as international tax issues. His current research interests include comparative taxation, taxation of corporate groups, corporate taxation, international taxation, and the interaction between accounting rules and the tax law.
Associate Professor Antony Ting looks at the effectiveness of the proposed new tax avoidance laws in an opinion piece he authored published in The Conversation.
Reuters quotes Associate Professor Antony Ting in an article about the federal government's plan to stop multinational tax avoidance.
Budget 2015: The 'de facto diverted-profits tax' 11 May 2015
Australian Financial Review
Associate Professor Antony Ting is quoted in the Australian Financial Review about the federal government's proposal to target tax avoidance by multinational corporations.
The Conversation publishes an opinion piece by Associate Professor Antony Ting about how a new formula adopted by the ATO is likely to act as both a detection tool and deterrent to corporate tax avoidance.
CBA boss defends Malta unit 22 Apr 2015
Associate professor Antony Ting is quoted in an article by the Australian about the Commonwealth Bank's $2.4 billion operation in low-tax Malta.
Sadiq K, Coleman CF, Krever R, Hanegbi R, Obst W, Jogarajan S and Ting A 2015 'Principles of Taxation Law 2015', Thomson Reuters, Sydney, Australia
Ting A 2015 Forthcoming 'The Politics of BEPS - Apple’s International Tax Structure and the US Attitude towards BEPS', Bulletin for International Taxation
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 1)', International Taxation in China:2, pp. 27-32
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 2)', International Taxation in China:3, pp. 26-30
Ting A 2015 'iTax: Apple’s international tax avoidance structure and the double non-taxation issue (part 3)', International Taxation in China:4, pp. 27-31
Ting A 2015 'General anti-BEPS rule: a second best solution to BEPS?', Tax Research seminar series, Sydney, Australia, 4th May 2015
Ting A 2015 'Catch Me If You Can: Apple's iTax Structure and the Diverted Profits Tax', Tax Conference organised by Sydney Law School and Tokyo University Law School, Tokyo, Japan, 17th February 2015
Ho D and Ting A 2015 'The OECD Base Erosion Profit Shifting (BEPS) Action Plan and China's Tax Climate', Australia and New Zealand International Business Academy (ANZIBA) Conference, Melbourne, Australia, 13th February 2015
Ting A 2015 'Now you see it now you don't: who is the taxpayer in Macquarie Bank case?', Australasian Tax Teachers Association Conference, Adelaide, Australia, 21st January 2015
Ting A 2015 'Submission to the Senate Economics References Committee's enquiry "Corporate Tax Avoidance"',
Ting A 2015 'Improving the general anti-avoidance regime in response to base erosion and profit shifting – additional information provided on notice to the Senate Economics References Committee hearing on corporate tax avoidance',
Ting A 2014 'iTax: Apples $44 billion double non-taxed income and the politics of tax', Australasian Tax Teachers Association Conference, Brisbane, Australia, 22nd January 2014
Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2013 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (9th Edition)', Thomson Reuters, Sydney, Australia
Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2013 'Principles of Taxation Law 2013', Thomson Reuters, Sydney, Australia
Ting A 2013 'Playing with Fire: Resetting Cost Bases of Assets in Consolidated Groups', Australian Tax Forum, vol.28:3, pp. 583-604
Ting A 2013 'Should the Government Subsidize Venture Capital: Commentary', Conference jointly organised by Max Planck Institute for Tax Law and Public Finance and Sydney Law School, Munich, Germany, 3rd September 2013
Ting A 2013 'Playing with Fire: Issues with the Cost Setting Rules under Consolidation', Australasian Tax Teachers Association Conference, Auckland, New Zealand, 25th January 2013
Sadiq K, Coleman CF, Krever R, Hanegbi R, Hart G, McLaren J, Obst W, Jogarajan S and Ting A 2012 'Principles of Taxation Law 2012', Thomson Reuters, Sydney, Australia
Ting A and Ho DHK 2012 'Tax Consolidation: Does it Have to be Complex for Hong Kong?', Hong Kong Law Journal, vol.42:2, pp. 431-52
Ting A and Ho D 2012 'Tax consolidation: A Case for Hong Kong'', 2012 American Accounting Association Western Region Meeting, Vancouver, Washington, United States, 20th April 2012
Coleman CF, Hart G, Bondfield B, McKerchar M, McLaren J, Sadiq K and Ting A 2011 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (8th Edition)', Thomson Reuters, Sydney, Australia
Huang E and Ting A 2011 'Editorial', Journal of Chinese Tax and Policy, vol.1:1, pp. 8
Ting A 2011 'The taxation of corporate groups under the enterprise doctrine: a comparative study of eight consolidation regimes', PhD thesis, University of Sydney Law School, Sydney, NSW, Australia
Ting A 2010 'Multilateral Formulary Apportionment Model: A Reality Check', Australian Tax Forum, vol.25:1, pp. 95-136
Ting A 2010 'Comparative Analysis of Eight Consolidation Regimes: In Search of a Model Regime', 22nd Annual Australasian Tax Teachers’ Association Conference ATTA 2010 - "Changing Taxes for Changing Times", Sydney, Australia, 22nd January 2010
Coleman CF, Hart G, Bondfield B, McKerchar M, Sadiq K and Ting A 2009 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (7th Edition)', Thomson Reuters, Sydney, Australia
Ting A 2009 'Book review: Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley', Australian Tax Forum, vol.24:2, pp. 115-16
Ting A 2009 'Alternative Model of Taxation of Multinational Corporate Groups under Enterprise Doctrine', 21st Australasian Tax Teachers Association Annual Conference ATTA 2009, Christchurch , New Zealand, 21st January 2009
Ho D, Lau A and Ting A 2008 'An Overview of the Australian Skilled-Independent Migration for Managers: Immigration and Tax Perspectives', Journal of Immigration Asylum and Nationality Law, vol.22:1, pp. 63-78
Ting A 2008 'Taxation of Corporate Groups under Enterprise Doctrine: Conflicts and Compromises', 20th Annual Australian Tax Teachers Association Conference, Hobart Tasmania, Australia, 1st - 31st January 2008
Ting A 2007 'Book review: Taxing Offshore Investment Income – A Comparative Review of Structural Issues', Australian Tax Forum, vol.22:4, pp. 69-70
Coleman CF, Hart G, McKerchar M and Ting A 2006 'Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions (6th Edition)', Thomson, Sydney, NSW, Australia
Ting A 2006 'Definition of control under consolidation and controlled foreign company regimes: A comparison between Australia, New Zealand and the United States', New Zealand Journal of Taxation Law and Policy, vol.12:1, pp. 37-60
Dirkis M and Ting A 2006 'Cataloguing business tax reform seven years on', Australian Tax Forum, vol.21:4, pp. 601-646
Ting A 2006 'Deduction rules: Creating "Black Hole" or tax heaven? The Citylink case', 18th Annual Australasian Tax Teachers' Association Conference, Melbourne, VIC, Australia, 1st February 2006
Ting A 2005 'Policy and membership requirements for consolidation: A comparison between Australia, New Zealand and the US', British Tax Review, vol.3, pp. 311-334
Ting A 2005 'Ownership of companies and the definition of "Control" under consolidation and controlled foreign company regimes: A preliminary comparison between Australia, New Zealand and the US', 17th Annual Australasian Tax Teachers' Association Conference, Wellington, New Zealand, 28th January 2005
Ting A 2004 'Thin capitalisation: Issues on the 'gearing ratio'', Journal of Australian Taxation, vol.7:1, pp. 94-131
Ting A 2003 'Taxation of Trust Income: a Comparison between Australia and the United Kingdom', Australian Tax Forum, vol.18:1, pp. 69-106
China and Australia's conflicting tax rules and attitudes towards tax administration affect the level of trade, investment and labour mobility between the two countries. This project will explore and propose methods of reform for both the Chinese and Australian tax systems to strengthen our economic relationship.
ARC Discovery Project
- Comparative tax analysis
- Taxation of corporate groups
- Interaction between accounting and tax rules
- International taxation
- Taxation of companies and shareholders
Recent Units Taught
2015: Semester 1 ,
CLAW3201 Australian Taxation System
2015: Semester 1 ,
2014: Semester 2 ,
CLAW3202 Tax Strategies for Business
2014: Semester 2 ,
2014: Semester 2 , Semester 1 ,
CLAW6026 Taxation Law and Practice
2014: Semester 2 , Semester 1 ,