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Brett Bondfield

Brett Bondfield

BEc LLB Macq. LLM CTA
Senior Lecturer

Rm 534
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9036 6240
Fax +61 2 9351 7473
brett.bondfield@sydney.edu.au

Bio

Brett is recognised for his research into the process of developing Australian tax policy and its implementation as well as the collection and sharing of tax relevant information between nations. This research explores the legal and practical challenges of these initiatives as well as their impact on the relative positions of taxpayers, their advisers and tax administrators.

In most of his work Brett has collaborated with Professor Michael Dirkis of the Sydney Law School. Their work has been published in leading domestic taxation journals, including Australian Tax Forum and the New Zealand Journal of Taxation Law and Policy’s as well as by the Australian Tax Research Foundation.

Before embarking on an academic career Brett worked as an investigatory lawyer in a diverse range of fields. Those areas include, corporate, financial services and environmental regulation and law enforcement.

Research Interests

Brett’s domestic research interests focus on the examination of the development of Australian income tax policy, its design principles and its implementation. He is currently investigating the impact of recent tax integrity measures on Australia’s self assessment system. In the international context, Brett is currently investigating the impacts of the creation and capture of information relevant to taxation, including the OECD’s Common Reporting Standard, and its international exchange between tax administrators. In these areas, the research explores the impact of these developments on the rights and responsibilities of taxpayers and tax administrators.

2016

4
Journal Article/s

Bondfield B 2016 'International Exchange Of Information For Taxation Purposes: The Next Steps In a Long March', Global Tax Weekly:210, pp. 19-25

Bondfield B 2016 'International Tax Transparency and International Tax Administrative Practicality: Country-By-Country Reporting for Australia as an Early Adopter', Global Tax Weekly:179, pp. 5-9

2015

5
Conference Paper/s

Dirkis M and Bondfield B 2015 'Retiring on a ton (1915 to 2015): It’s time for sections 263 and 264 of the Income Tax Assessment Act 1936 (Cth)', 27th Australasian Tax Teachers Association’s 2015 Conference - "Tax: ‘It’s time’ for change", Adelaide, Australia, 21st January 2015

2014

5
Conference Paper/s

Dirkis M and Bondfield B 2014 'Strange political bedfellows: Australia's conduit foreign income concessions and the global response to BEPS', 26th Annual Conference of the Australasian Tax Teachers Association - "The Politics of Tax", Brisbane, Australia, 22nd January 2014 [Link]

10
Report/s

Overland J and Bondfield B 2014 'Submission to the Commonwealth Treasury on the Cessation of the Corporations and Markets Advisory Committee',

2013

1
Book/s

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

4
Journal Article/s

Mescher B and Bondfield B 2013 'Corporate Groups and the Duty of Directors : To Act in their Company’s Best Interests', Journal of Applied Research in Accounting and Finance, vol.8:2, pp. 2-12 [Link]

Dirkis M and Bondfield B 2013 'The developing international framework and practice for the exchange of tax related information: evolution or change?', eJournal of Tax Research, vol.11:2, pp. 115-37

Dirkis M and Bondfield B 2013 'Striking gold offshore with Australia's tax information gathering powers: alchemy or evolution?', Journal of Australian Taxation, vol.15:1, pp. 41-84 [Link]

5
Conference Paper/s

Dirkis M and Bondfield B 2013 'Striking gold offshore with Australia's tax information gathering powers: alchemy or evolution?', 25th Annual Conference of the Australasian Tax Teachers Association - "Tax alchemy: Turning silver into gold", Auckland, New Zealand, 25th January 2013

2012

4
Journal Article/s

Dirkis M and Bondfield B 2012 'Cataloguing international tax reform 12 years on', Australian Tax Forum, vol.27, pp. 25-77 [Link]

5
Conference Paper/s

Dirkis M and Bondfield B 2012 'Just how much ‘self’ is there left in Self Assessment?', 24th Annual Conference of the Australasian Tax Teachers Association - "Tax Change: Convergence or Divergence", Sydney, Australia, 18th January 2012

2011

1
Book/s

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

4
Journal Article/s

Dirkis M and Bondfield B 2011 'Ahead of “Two Days in October”*: Reviewing the status of the recommendations of Australia’s Future Tax System Review', Australian Tax Forum, vol.26:3

5
Conference Paper/s

Dirkis M and Bondfield B 2011 'RITA: recording the history not the numbers', 23rd Annual Australasian Tax Teachers’ Association Conference, University of Melbourne, Australia, 21st January 2011 [Link]

2010

4
Journal Article/s

Dirkis M and Bondfield B 2010 'Déjà Vu too - Still more searching for certainty: the tax aspects of the CPRS saga', Contax- Taxation Institute of Australia, vol.May [Link]

5
Conference Paper/s

Dirkis M and Bondfield B 2010 'The Australian Taxation Office’s investigatory powers and practices: Evolution or change?', 22nd Annual Australasian Tax Teachers’ Association Conference ATTA 2010 - "Changing Taxes for Changing Times", University of NSW, Sydney, Australia, 22nd January 2010

2009

1
Book/s

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

4
Journal Article/s

Bondfield B and Dirkis M 2009 'Déjà vu: the tax aspects of the CPRS White Paper', Taxation in Australia, vol.43:7, pp. 420-23

Dirkis M and Bondfield B 2009 '"The science of tax design?": Tax policy within the Australian Government's White Paper on the Carbon Pollution Reduction Scheme (CPRS)', Australian Tax Forum, vol.24:4, pp. 565-87

6
Conference Proceeding/s

Dirkis M and Bondfield B 2009 'The hair on the dog's tail: Sustainable tax design?: Exploring the tax policy issues emerging from Australia’s proposed Carbon Pollution Reduction Scheme (CPRS)', The 21st Australasian Tax Teachers Conference - "Tax and Sustainability", Christchurch, New Zealand, 21st January 2009

2008

4
Journal Article/s

Dirkis M and Bondfield B 2008 'ROSA’S Last Gasp: The Final Steps in Self Assessment’s 21 Year Journey', Journal of the Australasian Tax Teachers Association, vol.3:2, pp. 202-25

6
Conference Proceeding/s

Dirkis M and Bondfield B 2008 'ROSA’s last gasp: The final steps in self assessment’s 21 year journey', 20th Annual Australasian Tax Teachers’ Association Conference, University of Tasmania, Hobart TAS, Australia, 25th January 2008 [Link]

2007

5
Conference Paper/s

Bondfield B 2007 'Small Business and Tax Reform: Red Tape, Rhetoric and Reality', 19th Annual Australasian Tax Teachers' Association Conference, Brisbane, QLD, Australia, 1st January 2007-31st December 2007

2006

6
Conference Proceeding/s

Bondfield B 2006 'The Emperor’s New Clothes: The Review of Business Taxation, Small Business and Compliance Costs', Business Tax Reform – Meet the Critics, Sydney, NSW, Australia, 29th September 2006

2005

4
Journal Article/s

Bondfield B and Dirkis M 2005 'Much ado about nothing: Ralph's consideration of smallbusiness', Journal of the Australasian Tax Teachers Association, vol.1:2, pp. 110-141 [Link]

Bondfield B and Dirkis M 2005 'At the extremes of a "good tax policy process": A case study contrasting the role accorded to consultation in tax policy development in Australia and New Zealand', New Zealand Journal of Taxation Law and Policy, vol.11:2, pp. 250-276

6
Conference Proceeding/s

Bondfield B and Dirkis M 2005 'Trans-Tasman insights into tax policy design: Do the tax policy design approaches adopted in Australia and New Zealand require consultation in the development of a new tax law drafting style', 17th Annual Conference of the Australasian Tax Teachers' Association, Wellington, New Zealand, 28th January 2005 [Link]

2004

4
Journal Article/s

Bondfield B and Dirkis M 2004 'The RBT ANTS bite: Small business the first casualty', Australian Tax Forum, vol.19:2, pp. 103-158

5
Conference Paper/s

Dirkis M and Bondfield B 2004 'Much ado about nothing—Ralph's consideration of small business', 16th Annual Australasian Tax Teachers' Association Conference, Adelaide, SA, Australia, 31st January 2004

10
Report/s

Bondfield B and Dirkis M 2004 'Small Business: The first casualty of compliance costs', Taxation Institute of Australia

2002

1
Book/s

Bondfield B 2002 'Tax in action: An in-house training guide for every tax practice', Taxation Institute of Australia, Sydney, NSW, Australia

4
Journal Article/s

Bondfield B 2002 'If there is an art to taxation the simplified tax system is a dark art', Australian Tax Forum, vol.19, pp. 103-158

Bondfield B 2002 'A year on in the simplified tax system: Has the reality matched the rhetoric', Taxation in Australia, vol.37, pp. 251-256

Recent Units Taught

  • CLAW1001 Foundations of Business Law

    2017: S1,
    2015: S2,

  • CLAW5001 Legal Environment of Business

    2016: S1,

  • CLAW6026 Taxation Law and Practice

    2017: S1,
    2016: S1,
    2015: S1, S2,