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Wes Hamilton-Jessop

Wes Hamilton-Jessop

MCom GradCertHEd MPhil Sydney
Associate Lecturer

Rm 330
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9114 0757
Fax +61 2 9351 6638
wes.hamilton-jessop@sydney.edu.au

Bio

Wes is an Associate Lecturer and has worked within the Discipline of Accounting since 2008. Wes has significant industry experience working as an accounting specialist and business advisor, and within the banking and financial sector (business/commercial lending and treasury).

Wes holds a Master of Commerce (Accounting and Business Law) and Master of Philosophy from the University of Sydney. The MPhil completed in 2014, investigated the development and reporting of the Australian group taxation system.

Wes' research investigates the taxation mechanisms within corporate groups, accountability and ethics within taxation regimes, and a broad interest in corporate governance arrangements.

Wes holds a Graduate Certificate in Educational Studies (Higher Education) from the University of Sydney. He is highly regarded for the quality of his teaching and communication skills as demonstrated in numerous accolades received for his teaching, including Dean’s Citations in Tutoring and nominations for teaching awards within the Business School.

Research Interests

Wes’ research investigates the taxation mechanism within Australian corporate groups and how taxation disclosures are purported to enhance transparency and accountability. This research into taxation arrangements explores the interactions between the Australian tax consolidation regime and accounting standards and how corporate groups utilise the tax consolidation regime for income tax and accounting purposes. A facet of his research is the role of taxation within corporate governance arrangements and how initiatives to increase the disclosure of taxation have impacted transparency and accountability.

The Master of Philosophy completed at the University of Sydney focused on the development of tax-grouping arrangements around the world. This included the United States excess profits tax on corporations in 1917 as a mechanism to maximise government revenue during World War I and changes made to the US Revenue Act from 1916 to 1986 to allow for the construction of a tax-consolidated group. Within the Australian context, his thesis examined the tax consolidation regime within Australia following the repeal of the loss transfer and roll-over relief provisions in 2002.

Wes’ research follows the construction of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. His research utilises document analysis of government and legislative instruments, and corporate disclosures. Data sets used include tax consolidation disclosures by the population of ASX-listed entities and longitudinal studies of tax consolidation disclosures by specific entities.

2015

1
Book/s

Razeed A, Blayney P, Hamilton-Jessop WM and Gouveros O 2015 'The Integrated Accounting Narrative (IAN): Tutorial Workbook', Pearson, Sydney, Australia [Link]

6
Conference Proceeding/s

Razeed A, Blayney P and Hamilton-Jessop WM 2015 'Embracing Technology in an introductory Accounting Curriculum: A fresh perspective', Proceedings of the 8th Annual International Conference of Education, Research and Innovation ICERI2015, Seville, Spain, 18th November 2015

11
Seminar Paper/s

Razeed A, Blayney P and Hamilton-Jessop WM 2015 'Embracing Technology in an introductory Accounting Curriculum: A fresh perspective, Discipline of Accounting Seminar Series, Sydney, Australia 2015

2014

7
Thesis

Hamilton-Jessop WM 2014 'Accounting for tax consolidation: An investigation into the development and associated reporting requirements under the Australian group taxation system', Discipline of Accounting, University of Sydney, Sydney, Australia

2013

4
Journal Article/s

Hamilton-Jessop WM 2013 'Article Review: Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis, Roman Lanis and Grant Richardson, Journal of Accounting and Public Policy, 2012, 31, pp. 86-108', Social and Environmental Accountability Journal, vol.33:2, pp. 120

5
Conference Paper/s

Hamilton-Jessop WM 2013 'The Australian Consolidation Regime and Part IVA: why they do(n’t) line up', 25th Annual Conference of the Australasian Tax Teachers Association - Tax alchemy: "Turning silver into gold", Auckland, New Zealand, 25th January 2013

2011

5
Conference Paper/s

Hamilton-Jessop WM 2011 'The Interaction between Asset Cost Settings and Capital Gains Tax under the Australian Consolidation Regime', 1st Annual Workshop on Current Research in Taxation 2011, Munster, Germany, 29th June 2011

10
Report/s

Beck C, Crawford F, Hamilton-Jessop WM, Hecimovic A and Poullaos C 2011 '2010-2011 Business and Professional Ethics Group Report', The Business and Professional Ethics Group

2010

5
Conference Paper/s

Hamilton-Jessop WM 2010 'The Interaction between Asset Cost Settings and Capital Gains Tax under the Australian Consolidation Regime', British Accounting Association Annual Conference 2010, Cardiff, United Kingdom, 1st April 2010

Selected grants

Recent Units Taught

  • ACCT1006 Accounting and Financial Management

    2018: S1,
    2017: S2,

  • ACCT3031 International Corporate Governance

    2017: S2,

  • ACCT5001 Accounting Principles

    2018: S1,
    2017: S1, S2,

  • ACCT6015 Extended Performance Reporting

    2017: S2,

  • OLEO1204 Business Ethics

    2018: S1,

  • OLET1205 Business Ethics: Interactive Cases

    2018: S1,