Past Development Projects
Sydney Law School has been involved for many years in research and teaching related to law and development. Over the past five years, funding from programs such as AusAID’s Australian Leadership Award Fellowships (ALAF), now called the Australia Awards Fellowships (AAF), has allowed Sydney Law School to increase the delivery of training and capacity building programs to visitors who can achieve change in their own countries.
The ALAF/AAFs are part of AusAID’s Development Awards program providing short-term professional development for senior and mid-range government officials in developing countries. They aim to provide enhanced leadership, knowledge and training skills, and are an important part of the Australian Government’s efforts to reduce poverty and achieve sustainable development.
The Faculty remains strongly committed to the field of law and international development through research projects, postgraduate programs and participation in aid-funded research and executive training programs, such as AusAID’s ALAF/AAFs.
The following are brief descriptions of AusAID funded programs conducted by Sydney Law School since 2008.
Mongolia: Improving Capacity in International Tax Enforcement
Mongolia has seen an extraordinary increase in the level of foreign investment in recent years as a result of rising global integration. This has highlighted, firstly, the vulnerability of some of its tax treaties to treaty shopping and their inadequacy in ensuring that Mongolia receives a fair share of the tax revenue arising from foreign investment; and secondly, the need for improved capacity in the tax administration to enforce Mongolia’s tax laws in relation to international transactions. The Fellowship is directed at contributing to economic growth in Mongolia by, firstly, improving the capacity of the Ministry of Finance to negotiate tax treaties that have stronger source country taxing rights and limit exposure to treaty shopping; and secondly, the revenue authority to protect the Mongolian tax base from international tax minimisation practices.
The Australia Awards Fellowship, funded by the Australian Government through AusAID, brings together academic, and public and private experts in the area of international tax, particularly in the application of tax treaties, transfer pricing, tax administration and knowledge transfer. The training and knowledge gained by the officials from the Fellowship will help the Government of Mongolia put into place enforcement practices that not only better protect the Mongolian international tax base, but also ensure that the practices adopted are consistent with international norms and do not unnecessarily impede investment in Mongolia, thereby facilitating economic growth.
Prosecution capacity building in West Africa (Institute of Criminology)
This program was designed to improve capacity and strengthen general and specialist prosecution skills among mid-level prosecutors in West Africa. The Fellows were from the West African countries of Ghana, Cameron, The Gambia, Nigeria and Sierra Leone. The three week program included a training course delivered by experts addressing foundational skills (including prosecutor guidelines and disclosure), national issues (including corruption) and transnational issues (including mutual legal assistance). Fellows also gained practical experience from work placements, with two short professional attachments at relevant Australian agencies. The program assisted Fellows in long-term liaising and networking on a regional basis.
The program also focused on leadership in “training the trainer” to improve capacity and effectiveness in the public sector by building human resources critical to Africa’s longer term development. Fellows led discussions and gave presentations on key issues regarding prosecution and developed a work plan to implement upon their return to West Africa, including sharing knowledge learned within their organisations through structured or informal training, mentoring and leadership.
Following completion of the program, the Institute of Criminology committed to an ongoing mentorship scheme to support the Fellows in accessing further opportunities for development and in establishing long term linkages.
Legislative drafting capacity building in Africa (Emeritus Professor Peter Butt)
In many African countries a shortage in legal drafting skills has been a major constraint on the implementation of development policies. Underpinning the reform necessary to aid countries in achieving economic and social stability and in meeting their Millennium Development Goals is good governance. One foundation of good governance is well-drafted legislation with clear and effective rule-based regulatory systems.
This program, designed for Fellows from Kenya, Uganda, Botswana and Cameroon, involved theoretical and practical training in best practice legislative drafting techniques. Leveraging the training, the Fellows undertook a professional attachment with an Australian Parliamentary Counsel Office and completed a research project. Training in effective leadership was designed to strengthen the program’s sustainability, assisting Fellows to transfer knowledge and drive change.
Vietnam: Improving capacity in international tax enforcement
The program was designed to improve the capacity of Vietnam’s revenue authority to enforce Vietnam’s tax laws in relation to international transactions and to strengthen capacity to counter international tax minimisation practices.
Under the program, academic expertise in the area of international tax was complemented by practical knowledge from leading practitioners from both the public and private sectors. The program promoted a clear understanding of international tax enforcement through short-term training, a research project of relevance to Vietnam’s international tax system, and professional development and interaction with Australian international tax experts.
Republic of the Marshall Islands (RMI): Developing the New Tax System (Professor Lee Burns)
The Republic of Marshall Islands (RMI) has been facing serious fiscal challenges with declining external grants, increased debt servicing, and potential loss of trade taxes. A recent report of the Pacific Islands Forum estimated that there could be a loss of 25 per cent of total tax revenue in RMI as a result of the impact of trade agreements.
In addition to these fiscal challenges, the tax system has been under pressure due to a number of serious weaknesses, including its inequities, inconsistency with international best practices, and limited administrative capacity. The adverse impact of these challenges on economic growth was obvious. The RMI authorities established the Tax and Revenue Reform and Modernization Commission (TRRMC) to review the tax system. The RMI Government accepted many of the recommendations of the TRRMC and commenced a tax reform agenda to improve economic growth in RMI. The program attended by Fellows from RMI aimed to support these reforms.
Balancing climate change laws and policies with the needs of forest communities in Indonesia (Professor Rosemary Lyster)
Professor Rosemary Lyster together with Dr Tim Stephens and Dr Simon Butt brought 4 Fellows from Indonesia for the following puropsoes: to attend the Human Rights Advocacy Course run by Ms Irene Baghoomians; to spend time as interns at the Environmental Defenders’ Office and at the Land and Environment Court; and to undertake further research skills training in the Law School. The program welcomed back to the Law School one of our PhD graduates, Dr Laode Syarif, who is now Chief of Cluster for Security and Justice at the NGO Kemitraan – The Partnership for Governance Reform. Dr Laode’s work includes corruption eradication and environmental law enforcement, part of which was supervised by Emeritus Professor Ben Boer.
Legislative Drafting Capacity Building in East Africa
The program addressed the shortage in legal drafting skills in Rwanda and Uganda. This has been a major constraint in many African countries for the implementation of development policies. The implementation of clear and effective rule-based regulatory systems is essential in achieving development goals in key priority areas for the ALA Fellowships, such as food security, health, human rights, natural resource extraction, gender equality, and trade and financial systems.
The program provided a clear understanding of the development and implementation of legislative drafting through short term training, a research project on an issue relevant to the Fellow’s country and a professional attachment with Parliamentary Counsel Offices around Australia.
Regulation and Management of Extractive Resources (Cambodia, Timor-Leste, Africa)
Delivered jointly with the Graduate School of Government, the objectives of this ALAF program were to strengthen public sector mining institutions and contribute to the sustainable development of the sector, to examine the design, implementation and evaluation of policy by government as regulator, service provider and law maker in extractive industries, and to strengthen the regulation and management and tax instruments of the sector resulting in a contribution to economic growth in the countries concerned.
The program achieved these objectives through a series of learning activities including tailored modules in the following: public policy, delivering public value, public sector leadership, strategic management, mining tax law, management of mining revenues, mining contracts, issues management, infrastructure planning and development, funding infrastructure, and disputed territories and sustainable development in extractive industries.
Mining Course 4 – Sustainable Management of Revenue Flows
In partnership with the Graduate School of Government, Sydney Law School delivered this AusAID funded Australia Africa Awards program to two cohorts of Fellows from Ethiopia, Tanzania, Uganda, Malawi, Togo, Gabon, Mozambique and Liberia from government and one from civil society.
The programmes ran for six weeks and covered topics including the following: public policy, legal and regulatory frameworks, transparent management and reporting of revenue flows, development and implementation of financial policies and tax instruments, EITI, future sharing, mining tax law, occupation health and safety, infrastructure development and fiscal benefits, contract negotiation, project management, global oil and gas contracts, issues management, sustainable development in EI, environmental impact studies and audits, public sector leadership and corporate social responsibility. It included site visits and briefings from relevant government and non-government agencies in Western Australia and New South Wales.
Extractive Resources: Regulation and Management; Extractive Resources: Sustainable Management of Revenue Flows.
Delivered jointly with the Graduate School of Government, these two AusAID funded programmes to 20 fellows from Cameroon, Ghana, Kenya, Liberia, Nigeria, Rwanda, Sierra Leone, Uganda, Zambia, Malawi, Mozambique, Namibia, Tanzania and Mali ran for two months and covered subjects including the following: global oil and gas contracts and issues, public policy, mining tax law, issues management, project management, public sector leadership, and environmental impacts and audits. It also included site visits and briefings from relevant government and non-government agencies in Western Australia and New South Wales.
Tax Administration Capacity Building in Samoa (Professor Lee Burns)
The Tax Administration Capacity Building Fellowship Program transfered key skills and knowledge in international tax, tax enforcement and tax information exchange to a senior tax official from the Inland Revenue Services Department, Samoa, for the purposes of assisting the Government of Samoa to develop a better understanding of international tax rules in the context of the global economy, to design improved enforcement practices and to implement transparent tax practices. Through strengthening public sector capacity in this area, the program increased the skills of the Inland Revenue Services Department to develop and implement more effective international tax enforcement policies and to undertake meaningful exchange of tax information with key trading partners, such as Australia.
Tax Administration Capacity Building in Vanuatu (Professor Lee Burns)
The Tax Administration Capacity Building Fellowship Program transferred key skills and knowledge in tax enforcement, transparent tax practices and development of tax instruments and policy to a senior tax official from the Department of Customs and Inland Revenue, Vanuatu, for the purpose of assisting the Government to develop better enforcement practices, consider new sources of revenue, and implement transparent tax practises. Through strengthening public sector capacity in this area, the program increased the skills of the Vanuatu Department of Customs and Inland Revenue to develop and implement a more effective tax audit policy and to meet its obligations to the international community to engage in transparent tax practices. Further, the program increased the Government of Vanuatu’s ability to address issues of economic growth and financial management through developing new tax rules to ensure ongoing and expanded sources of Government revenue.
Strengthening Extractive Industry Governance in Eastern and Southern Africa
Delivered jointly with the Graduate School of Government this programme saw 5 Mining Commissioners (or their delegates) undertake a 3 month programme which assisted them to develop innovative ways to build a public sector capacity for increased fiscal and accounting transparency in the mining sector in their countries. The program covered issues management, public policy and mining taxation, and included site visits and briefings from relevant government and non-government agencies in Western Australia and New South Wales. The program covered related issues such as royalty and taxation resource regimes, public policy and production sharing, energy security, sustainability, workplace safety and mine closures.
Tax Administration Capacity Building Tonga (Professor Lee Burns)
Tonga has traditionally relied on trade taxes to support its revenue base. In recent years, Tonga signed the Pacific Island Countries Trade Agreement (PICTA) and the Pacific Agreement for Closer Economic Relations (PACER). Further, Tonga’s accession to the World Trade Organisation (WTO) was approved in 2005 and was implemented in 2008. The signing of PICTA and PACER, and WTO membership resulted in a substantial reduction in trade tax revenue. In response to this, Tonga embarked on a major tax reform project to replace the expected reduction in trade tax revenues. The Fellowship developed capacity and provided knowledge transfer in key areas by delivering short term training and professional development to a senior tax administrator of the Revenue Services Department.
For more information on the Faculty’s Law and Development programs, please contact
Law and Development Advisor
phone:+61 2 9351 0491