Ms Celeste Black

BA (Harvard) JD (Penn) LLM (Hons) (Sydney)
Senior Lecturer

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9351 0278
Fax +61 2 9351 0200

Website Papers on the Social Science Research Network (SSRN)

Biographical details

Ms Black is a Senior Lecturer in the Faculty of Law at the University of Sydney and Attorney at Law, Supreme Court of California, United States of America. She is a member of the Parsons Centre of Commercial, Corporate and Taxation Law, the Australian Centre for Climate and Environmental Law and the University’s Human Animal Research Network. At Sydney Law School, Ms Black teaches a variety of undergraduate and postgraduate units in income tax law as well as animal law. In the tax area, her research interests include the interaction between taxation law and policy and environmental policy, with particular emphasis on the taxation implications of emissions trading schemes. In the field of animal law, Ms Black has published on a variety of issues, including live export and fish welfare.

Research interests

  • Income Tax Law
  • Environmental Taxes
  • Animal Law
  • Climate Law

Teaching and supervision

  • Animal Law
  • Advanced Taxation Law
  • Taxation of Business and Investment Income – A
  • Taxation of Business and Investment Income – B
  • Carbon Trading, Derivatives and Taxation
  • Areas of HDR supervision include tax and the environment and animal law

Awards and honours

  • 2013 Graham Hill IFA Research Prize

PhD and master's project opportunities

Selected grants

2013

  • Human Animal Research Network; Probyn-Rapsey F, Belov K, Black C, Degeling C, Fawcett (Quain) A, Irvine R, Johnston J, Lea T, Kindt J, Michael M, McGreevy P, McManus P, Raubenheimer D, Schlosberg D, Spurr B, Shine R, Wadiwel D; DVC Research/Research Network Scheme (SyReNS).

2010

  • Emory University School of Law and Second Annual Meeting of the Society of Environmental Law and Economics; Black C; DVC International/IPDF Grant.
  • The design and application of taxation laws to domestic and cross-border transactions triggered by carbon emissions trading schemes; Black C, Burns L, Milne J; Australian Research Council (ARC)/Discovery Projects (DP).

2007

  • Promoting an Efficient Market for Water Rights: Clarifying the Impact of the Income Tax System; Black C; University of Sydney/Career Interruption.

Selected publications

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Books

  • Black, C., Krever, R. (2006). Australian Income Tax Cases: a guide to the leading cases for commerce and law students. Australia: Thomson Legal and Regulatory Ltd.

Edited Books

  • Sankoff, P., White, S., Black, C. (2013). Animal Law in Australasia: Continuing the Dialogue 2nd Edition. Sydney: Federation Press.

Book Chapters

  • Sankoff, P., White, S., Black, C. (2013). Introduction - Animal Law in Australasia: Continuing the Dialogue - Second Edition. In Peter Sankoff, Steven White, Celeste Black (Eds.), Animal Law in Australasia: Continuing the Dialogue 2nd Edition, (pp. xix-xx). Sydney: Federation Press.
  • Black, C. (2013). The Conundrum of Fish Welfare. In Peter Sankoff, Steven White, Celeste Black (Eds.), Animal Law in Australasia: Continuing the Dialogue 2nd Edition, (pp. 245-263). Sydney: Federation Press.
  • Black, C. (2012). Linking Land Sector Activities to Emissions Trading: Australia's Carbon Farming Initiative. In L Kreiser, A Sterling, P Herrera, J Milne, H Ashiabor (Eds.), Carbon Pricing, Growth and the Environment, (pp. 184-198). Cheltenham: Edward Elgar Publishing.
  • Black, C. (2011). The use of market based mechanisms to bolster forest carbon. In L Kreiser, J Sirisom, H Ashiabor and J Milne (Eds.), Environmental Taxation and Climate Change: Achieving Environmental Sustainability Through Fiscal Policy, (pp. 150-165). Cheltenham: Edward Elgar Publishing.
  • Black, C. (2010). Climate Change and Tax Law: Tax Policy and Emissions Trading. In Rosemary Lyster (Eds.), In the Wilds of Climate Law, (pp. 155-172). Australia: Australian Academic Press.
  • Black, C. (2009). Australia's Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS. In Lye, Lin-Heng; Milne, Janet; Deketelaere, Kurt; Ashiabor, Hope; Kreiser, Larry (Eds.), Critical Issues in Environmental taxation: International and Comparative Perspectives - Volume VII, (pp. 313-333). New York, USA: Oxford University Press.

Journals

  • Black, C. (2013). Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. Accounting in Europe, 10(2), 223-239. [More Information]
  • Black, C. (2013). Approaches to the Taxation Treatment of Carbon Emission Allowances and Liabilities: Comparing the UK and Australia. British Tax Review, 2013 (3), 299-320.
  • Black, C. (2013). Live Export and the WTO: Considering the Exporter Supply Chain Assurance System. Macquarie Law Journal, 11, 77-98.
  • Black, C. (2012). Considering the taxation implications of Australia's carbon pricing mechanism. Australian Tax Review, 41(3), 136-153.
  • McGreevy, P., Corken, R., Salvin, H., Black, C. (2012). Whip Use by Jockeys in a Sample of Australian Thoroughbred Races - An Observational Study. PLoS One, 7(3), 1-6. [More Information]
  • Black, C., Evans, A. (2011). A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks. Australian Tax Forum: a journal of taxation policy, law and reform, 26(2), 287-327.
  • Black, C. (2011). Bringing Back the Bounty: Climate Change and Animal Control. Australian Animal Protection Law Journal (AAPLJ), 6, 91-101.
  • Black, C., Dirkis, M. (2011). Farming Carbon: Taxation implications of the Carbon Farming Initiative. Revenue Law Journal, 21(1), 1-15.
  • Black, C. (2011). Note: Whaling Update. Australian Animal Protection Law Journal (AAPLJ), 5, 82-88.
  • Black, C. (2011). Tax Accounting for Transactions under an Emissions Trading Scheme: An Australasian Perspective. Carbon and Climate Law Review, 5(1), 91-99.
  • Black, C. (2009). Book Review: Animal Law in Australasia, P Sankoff and S White (eds). Rural Society, 19(3), 275-276.
  • Black, C. (2009). Tax Concessions and Animal Protection Organisations: Benefits and Barriers. Australian Animal Protection Law Journal (AAPLJ), 2, 6-17.
  • Black, C. (2008). Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy. Environmental and Planning Law Journal, 25(3), 182-195.
  • Black, C. (2007). Employment Disputes: The implications of taxing settlement receipts as Eligible Termination Payments. Journal of Australian Taxation, 10(1), 1-52.
  • Black, C. (2006). Cross Border Employee Share and Option Plans: Distinguishing Employment Income from Investor Gains. Australian Tax Forum: a journal of taxation policy, law and reform, 21(1), 131-147.
  • Black, C. (2005). Denying Tax Deductions for Criminals: Australia considers the options - Should Australia follow the United States model? Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 59(5), 197-209.
  • Black, C. (2005). Taxing Crime: The application of income tax to illegal activities. Australian Tax Forum: a journal of taxation policy, law and reform, 20(3), 435-464.
  • Black, C., Vann, R. (2002). Blended Learning in the Masters of Corporate Taxation. Synergy, 18.
  • Black, C. (2001). Superannuation and Expatriate Employees in Australia. Australian Tax Forum: a journal of taxation policy, law and reform, 16(4), 483-523.

2013

  • Black, C. (2013). Accounting for Carbon Emission Allowances in the European Union: In Search of Consistency. Accounting in Europe, 10(2), 223-239. [More Information]
  • Sankoff, P., White, S., Black, C. (2013). Animal Law in Australasia: Continuing the Dialogue 2nd Edition. Sydney: Federation Press.
  • Black, C. (2013). Approaches to the Taxation Treatment of Carbon Emission Allowances and Liabilities: Comparing the UK and Australia. British Tax Review, 2013 (3), 299-320.
  • Sankoff, P., White, S., Black, C. (2013). Introduction - Animal Law in Australasia: Continuing the Dialogue - Second Edition. In Peter Sankoff, Steven White, Celeste Black (Eds.), Animal Law in Australasia: Continuing the Dialogue 2nd Edition, (pp. xix-xx). Sydney: Federation Press.
  • Black, C. (2013). Live Export and the WTO: Considering the Exporter Supply Chain Assurance System. Macquarie Law Journal, 11, 77-98.
  • Black, C. (2013). The Conundrum of Fish Welfare. In Peter Sankoff, Steven White, Celeste Black (Eds.), Animal Law in Australasia: Continuing the Dialogue 2nd Edition, (pp. 245-263). Sydney: Federation Press.

2012

  • Black, C. (2012). Considering the taxation implications of Australia's carbon pricing mechanism. Australian Tax Review, 41(3), 136-153.
  • Black, C. (2012). Linking Land Sector Activities to Emissions Trading: Australia's Carbon Farming Initiative. In L Kreiser, A Sterling, P Herrera, J Milne, H Ashiabor (Eds.), Carbon Pricing, Growth and the Environment, (pp. 184-198). Cheltenham: Edward Elgar Publishing.
  • McGreevy, P., Corken, R., Salvin, H., Black, C. (2012). Whip Use by Jockeys in a Sample of Australian Thoroughbred Races - An Observational Study. PLoS One, 7(3), 1-6. [More Information]

2011

  • Black, C., Evans, A. (2011). A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks. Australian Tax Forum: a journal of taxation policy, law and reform, 26(2), 287-327.
  • Black, C. (2011). Bringing Back the Bounty: Climate Change and Animal Control. Australian Animal Protection Law Journal (AAPLJ), 6, 91-101.
  • Black, C., Dirkis, M. (2011). Farming Carbon: Taxation implications of the Carbon Farming Initiative. Revenue Law Journal, 21(1), 1-15.
  • Black, C. (2011). Note: Whaling Update. Australian Animal Protection Law Journal (AAPLJ), 5, 82-88.
  • Black, C. (2011). Tax Accounting for Transactions under an Emissions Trading Scheme: An Australasian Perspective. Carbon and Climate Law Review, 5(1), 91-99.
  • Black, C. (2011). The use of market based mechanisms to bolster forest carbon. In L Kreiser, J Sirisom, H Ashiabor and J Milne (Eds.), Environmental Taxation and Climate Change: Achieving Environmental Sustainability Through Fiscal Policy, (pp. 150-165). Cheltenham: Edward Elgar Publishing.

2010

  • Black, C. (2010). Climate Change and Tax Law: Tax Policy and Emissions Trading. In Rosemary Lyster (Eds.), In the Wilds of Climate Law, (pp. 155-172). Australia: Australian Academic Press.

2009

  • Black, C. (2009). Australia's Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS. In Lye, Lin-Heng; Milne, Janet; Deketelaere, Kurt; Ashiabor, Hope; Kreiser, Larry (Eds.), Critical Issues in Environmental taxation: International and Comparative Perspectives - Volume VII, (pp. 313-333). New York, USA: Oxford University Press.
  • Black, C. (2009). Book Review: Animal Law in Australasia, P Sankoff and S White (eds). Rural Society, 19(3), 275-276.
  • Black, C. (2009). Tax Concessions and Animal Protection Organisations: Benefits and Barriers. Australian Animal Protection Law Journal (AAPLJ), 2, 6-17.

2008

  • Black, C. (2008). Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy. Environmental and Planning Law Journal, 25(3), 182-195.

2007

  • Black, C. (2007). Employment Disputes: The implications of taxing settlement receipts as Eligible Termination Payments. Journal of Australian Taxation, 10(1), 1-52.

2006

  • Black, C., Krever, R. (2006). Australian Income Tax Cases: a guide to the leading cases for commerce and law students. Australia: Thomson Legal and Regulatory Ltd.
  • Black, C. (2006). Cross Border Employee Share and Option Plans: Distinguishing Employment Income from Investor Gains. Australian Tax Forum: a journal of taxation policy, law and reform, 21(1), 131-147.

2005

  • Black, C. (2005). Denying Tax Deductions for Criminals: Australia considers the options - Should Australia follow the United States model? Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 59(5), 197-209.
  • Black, C. (2005). Taxing Crime: The application of income tax to illegal activities. Australian Tax Forum: a journal of taxation policy, law and reform, 20(3), 435-464.

2002

  • Black, C., Vann, R. (2002). Blended Learning in the Masters of Corporate Taxation. Synergy, 18.

2001

  • Black, C. (2001). Superannuation and Expatriate Employees in Australia. Australian Tax Forum: a journal of taxation policy, law and reform, 16(4), 483-523.

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