Professor Michael Dirkis

BEc (ANU) LLB (Adelaide) GradDipLegalPrac (SAIT) LLM (Adelaide) PhD (ANU)
Professor of Taxation Law

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9351 0479
Fax +61 2 9351 0200

Biographical details

Dr Michael Dirkis is a noted researcher, having authored and co-authored over 590 publications and papers. He has been engaged with taxation law for over 30 years through his roles within the Australian Taxation Office, the academy and the private sector. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Australian Tax Institute, in the forefront of the all major tax reform and taxation administration reforms through participation in key Australian governmental consultative forums conducted by the Treasury, Australian Taxation Office, the Board of Taxation, the Inspector General of Taxation and the Australian National Audit Office and appearing before numerous Parliamentary committees.

He continues his involvement in tax policy development as a member of the Australian Treasury’s Tax Treaties Advisory Panel and his continuing roles as a member of the Taxation Committee of the Law Council of Australia and as a member of Tax Institute’s Climate Change and International Tax Sub-Committees. He also serves on the Tax Practitioners Board Committee 3 (Education). He was awarded the Australasian Tax Teachers Association’s Graham Hill medal in recognition of his “outstanding contribution to the teaching of taxation law and policy” on 21 January 2010.

Research interests

  • Tax policy
  • Tax administration
  • International taxation
  • Environmental taxes

Teaching and supervision

  • Australian International Taxation
  • Capital Gains Tax
  • The Impact of Taxation on Business and Structures and Operations
  • Taxation of Business and Investment Income A
  • Taxation of Business and Investment Income B
  • Taxation of CFCs, FIFs and Transferor trusts

Associations

  • Barrister and Solicitor, the Supreme Court of the Australian Capital Territory
  • Legal Practitioner, the High Court of Australia,
  • Legal Practitioner, the Supreme Court of South Australia
  • Chartered Tax Advisor

Awards and honours

  • Tax Practitioners Board, Committee 3 (Education)
  • Treasury’s Tax Treaties Advisory Panel Member, IFA representative
  • Australian correspondent for the Bulletin of International Taxation
  • Member of BNA International’s Tax Treaties Analysis Editorial Board
  • Advisory Board Member for the Revenue Law Journal
  • Australasian Tax Teachers' Association member
  • International Fiscal Association Australian
  • Business Law Section of the Law Council of Australia member and member of the Taxation Committee
  • The Tax Institute’s Climate Change Sub-Committee, International Sub-Committee and NSW Technical Committee member
  • Member of the Law Society of the Australian Capital Territory

In the media

Professor Dirkis is an experienced media commentator on taxation administration, law and policy issues, being interviewed for television and radio and cited widely in the print media both nationally and internationally.

Selected grants

2012

  • Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era; Hill J, Bird J, Cooper G, Dirkis M, McCracken S, Stumbles J, Tolhurst G, Vann R; Centre for International Finance and Regulation/Research Support.

Selected publications

Download citations: PDF RTF Endnote

Books

  • Dirkis, M. (2005). Is it Australia's?: Residency and Source Analysed. Sydney, Australia: Australian Tax Research Foundation.
  • Dirkis, M., Kobetsky, M., O'Connell, A. (2003). Income Tax: Text, Materials and Essential Cases (4th edition). Sydney: Federation Press.

Book Chapters

  • Dirkis, M. (2010). A Taxing Climate: The Taxation Aspects of the CPRS. In Pauline Sadler (Eds.), Contemporary Issues in Law and Policy, (pp. 1-31). Perth: Applied Law & Policy.
  • Dirkis, M. (2010). Australia. In Guglielmo Maisto (Eds.), Residence of Individuals Under Tax Treaties and EC Law, (pp. 197-240). Amsterdam: IBFD.
  • Dirkis, M. (2010). The Expression "Liable to Tax by Reason of His Domicile, Residence" Under Article 4(1) of the OECD Model Convention. In Guglielmo Maisto (Eds.), Residence of Individuals Under Tax Treaties and EC Law, (pp. 135-151). Amsterdam: IBFD.
  • Dirkis, M. (2009). Australia. In Maisto, Guglielmo~ (Eds.), Residence of Companies Under Tax Treaties and EC Law, (pp. 311-338). Amsterdam: International Bureau of Fiscal Documentation (I B F D).
  • Dirkis, M. (2009). Foreign Investment Funds and Interests in Foreign Trusts. Corporate Tax International, (pp. 350.101-355.114). Sydney: LexisNexis.
  • Dirkis, M. (2009). Residency. Corporate Tax International, (pp. 150.101-151.152). Sydney: LexisNexis.
  • Dirkis, M. (2008). Complexity arising from the design of the administrative rules underlying the income tax law. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 287-305). Sydney: Australian Tax Research Foundation.
  • Dirkis, M. (2008). Looking beyond Australia's horizon: The internationalisation of Australia's domestic taxation information gathering and debt collection powers. In Chris Evans and Michael Walpole (Eds.), Tax Administration: Safe Harbours and New Horizons, (pp. 79-97). United Kingdom: Fiscal Publications.
  • Dirkis, M. (2006). Foreign Investment Funds and Interests in Foreign Trusts. In Lexis Nexis (Eds.), Corporate tax : international, (pp. 101-350). Chatswood, N.S.W: LexisNexis Butterworths.
  • Dirkis, M. (2006). Residency. In Lexis Nexis (Eds.), Corporate tax : international, (pp. 101-151). Chatswood, N.S.W: LexisNexis Butterworths.

Journals

  • Dirkis, M. (2013). Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - the general deduction jurisprudence of Justice Graham Hill. Australian Tax Forum: a journal of taxation policy, law and reform, 28, 203-220.
  • Dirkis, M. (2013). On the eve of the global response to BEPS: Australia's new transfer pricing rules. Revenue Law Journal, 23(1), 1-38.
  • Dirkis, M., Bondfield, B. (2013). Striking gold offshore with Australia's tax information gathering powers: alchemy or evolution? Journal of Australian Taxation, 15(1), 41-84.
  • Dirkis, M., Bondfield, B. (2013). The developing international framework and practice for the exchange of tax related information: evolution or change? eJournal of Tax Research, 11(2), 115-137.
  • Dirkis, M. (2012). '…Nowhere Man Sitting In His Nowhere Land': The Continuing Saga Of Cross Border Arbitrage. Revenue Law Journal, 22(1), 1-12.
  • Dirkis, M., Bondfield, B. (2012). Cataloguing international tax reform 12 years on. Australian Tax Forum: a journal of taxation policy, law and reform, 27, 25-77.
  • Dirkis, M., 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: a journal of taxation policy, law and reform, 26(3), 429-510.
  • Black, C., Dirkis, M. (2011). Farming Carbon: Taxation implications of the Carbon Farming Initiative. Revenue Law Journal, 21(1), 1-15.
  • Dirkis, M., 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: a journal of taxation policy, law and reform, 24(4), 565-587.
  • Dirkis, M. (2009). Being Caught Up by the Past: The Enforcement of Foreign Revenue Debts. Revenue Law Journal, 19(1, Article 3), 1-6.
  • Dirkis, M., Bondfield, B. (2009). Deja vu: the tax aspects of the CPRS White Paper. Taxation in Australia, 43(7), 420-423.
  • Dirkis, M. (2009). Revealing Australia's Carbon Pollution Reduction Scheme. Tax Specialist, 13(1), 48-54.
  • Dirkis, M., Ananda, A. (2009). Taxing beyond Australia's horizon: the section 23AG changes. Taxation in Australia, 44(3), 153-156.
  • Morris, J., Dirkis, M. (2008). CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper. Tax Specialist, 12, 2-7.
  • Dirkis, M. (2008). Engaging with our region: AOTCA and SGATAR. Taxation in Australia, 42, 416-418.
  • Dirkis, M. (2008). Keeping ahead in the developments of climate change. Taxation in Australia, 42.
  • Dirkis, M., Bondfield, B. (2008). ROSA'S Last Gasp: The Final Steps in Self Assessment's 21 Year Journey. Australasian Tax Teachers Association. Journal, 3(2), 202-225.
  • Dirkis, M. (2008). Selected aspects of Australia's emerging 'model' double taxation treaty. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 62(2), 56-65.
  • Dirkis, M. (2008). Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme. Taxation in Australia, 43(5), 296-298.
  • Dirkis, M. (2007). Ripe for reform: Australia's domestic source rules. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 61(4), 168-179.
  • Dirkis, M. (2007). Senior Tax Counsel: Update on the Tax Consultative Agenda. Taxation in Australia, 42, 62.
  • Dirkis, M., Ting, A. (2006). Cataloguing Business Tax Reform Seven Years On. Australian Tax Forum: a journal of taxation policy, law and reform, 21(4), 601-648.
  • Dirkis, M. (2006). Editorial Message - Pinning down elusive simplicity. Tax Specialist, 9, 121.
  • Dirkis, M. (2006). Senior Tax Counsel's Report: More than Initials - FBT, FTB, TOFA, JCPAA, and Other Tax Developments. Taxation in Australia, 40, 456.
  • Dirkis, M. (2006). The same old same old: Corporate residency after RITA. Australian Tax Forum: a journal of taxation policy, law and reform, 21, 27-70.
  • Bondfield, B., 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, 11(2), 250-276.
  • Dirkis, M., Bondfield, B. (2005). Much ado about nothing: Ralph's consideration of small business. Australasian Tax Teachers Association. Journal, 1(2), 110-141.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Clarifying and simplifying the law through "Coherent Principles Drafting". Taxation in Australia, 39, 510-511.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Law Simplification Project. Taxation in Australia, 40, 224.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: The Commissioner's general administration power: A means to simplifying tax compliance. Taxation in Australia, 39, 452.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Update on the tax consultative agenda. Taxation in Australia, 40, 56.
  • Dirkis, M. (2005). Still a problem child: Central management and control after RITA. Revenue Law Journal, 15(1), 126-139.
  • Dirkis, M. (2004). Tax Director's Report. Taxation in Australia, 39, 60.
  • Dirkis, M. (2004). Tax Director's Report. Taxation in Australia, 38, 269-70.
  • Dirkis, M., Bondfield, B. (2004). The RBT ANTS Bite: Small Business the First Casualty. Australian Tax Forum: a journal of taxation policy, law and reform, 19(2), 107-158.
  • Dirkis, M. (2002). Reviewing an International Tax Review. Tax Specialist, 6, 68-80.

Conferences

  • Dirkis, M. (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). 21st Australasian Tax Teachers Conference, Australia: National Library of Australia.
  • Dirkis, M. (2009). Getting your practice ready for the new Tax Agent regulatory scheme. Taxation Institute of Australia's Tasmanian State Convention 2009, Tasmania: The Tax Institute.
  • Dirkis, M. (2008). Looking beyond Australia's horizon: The internationalisation of Australia's domestic taxation information gathering and debt collection powers. ATAX 8th International Conference on Tax Administration 2008, Sydney: University of New South Wales.
  • Dirkis, M., Bondfield, B. (2008). ROSA's last gasp: the final steps in self assessment's 21 year journey. 20th Annual Australasian Tax Teachers' Association Conference, Hobart, TAS: Australasian Tax Teachers Association.
  • Dirkis, M. (2007). Selected Aspects of Source and Residency in the New Millennium. Taxation Institute of Australia's 2007 National Convention, Australia: The Tax Institute.
  • Dirkis, M. (2007). Tax change or tax reform: Business tax reform evaluated seven years on. Business Tax Reform – Meet the Critics (2006), Australia: Australian Tax Research Foundation.
  • Dirkis, M. (2006). A "golden bullet" or just the "new black"?, Will coherent principles drafting combat tax law complexity? ATAX 7th International Conference on Tax Administration 2006, Sydney: University of New South Wales.
  • Dirkis, M. (2006). Exposing the forgotten stepchild: The poor execution in compliance and administration. Australian Tax Research Foundation's Executing Australia's Income Tax conference 2006, Australia: Australian Tax Research Foundation.
  • Dirkis, M. (2005). Dealing with Government, Treasury and the ATO - A three ringed circus? Taxation Institute of Australia's North Queensland Convention, Australia: Taxation Institute of Australia.
  • Dirkis, M. (2005). Radical (long term) strategic improvements in tax system productivity and simplification. Australian Tax Research Foundation Tax Leader's Forum, Australia: Australian Tax Research Foundation.
  • Dirkis, M., Bondfield, B. (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 Australasian Tax Teachers' Association Conference, Wellington, NZ: Presentation.
  • Dirkis, M., Bondfield, B. (2004). Much ado about nothing - Ralph's consideration of small business. 16th Annual Australasian Tax Teachers' Association Conference at Flinders University 'Tax Reform = Fairer, Efficient, Simpler Tax???', 29-31 January 2004, Bedford Park, SA: Presentation.
  • Dirkis, M., Bondfield, B. (2002). Tax compliance: A major issue for small business in the past, in the present and in the future. Council of Small Business Organisations of Australia National Small Business Summit in Canberra on 29 May 2002, Canberra, ACT: Presentation.

Magazine / Newspaper Articles

  • Dirkis, M. (2009). 38th SGATAR Report. Asia-Oceania Tax Consultants’ Association Journal, Volume 28, pages 3-4.
  • Dirkis, M. (2009). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2008). 37th SGATAR. Asia-Oceania Tax Consultants’ Association Journal, Volume 26, pages 3-4.
  • Dirkis, M. (2008). Expansion of Australia’s international exchange of information. Asia-Oceania Tax Consultants’ Association Journal, Volume 26, pages 4-5.
  • Dirkis, M. (2008). Overview of the taxation rules arising under the Carbon Pollution Reduction Scheme (CPRS). AETF Review, Spet-Oct, pages 2-3.
  • Dirkis, M. (2008). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2007). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2006). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2005). An attack on advice: Australia’s proposed promoter penalty regime. Asia-Oceania Tax Consultants’ Association Journal, Volume 22, pages 3-4.
  • Dirkis, M. (2005). Reducing compliance costs in Australia through the use of a general administrative power. Asia-Oceania Tax Consultants’ Association Journal, Volume 21, page 2.
  • Dirkis, M. (2005). Senior Tax Counsel’s Report/Tax Director’s Report. TaxVine Newsletter.
  • Dirkis, M. (2004). Federal Court ruling on windup clause creates potential for large income tax bills for some associations. Associations Forum News.
  • Dirkis, M. (2004). Tax Director's Report. TaxVine Newsletter.
  • Dirkis, M. (2004). The Who of Tax. ConTax Newsletter.

Report

  • Hill, J., Cooper, G., Dirkis, M., McCracken, S., Stumbles, J., Tolhurst, G., Vann, R. (2014). Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era - Report for the Centre for International Finance and Regulation (CIFR).
  • Bondfield, B., Dirkis, M. (2004). Small Business: The first casualty of tax reform compliance costs.

2014

  • Hill, J., Cooper, G., Dirkis, M., McCracken, S., Stumbles, J., Tolhurst, G., Vann, R. (2014). Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era - Report for the Centre for International Finance and Regulation (CIFR).

2013

  • Dirkis, M. (2013). Curious cases of footballers, aircraft crew, lawyers, scientists and a motel - the general deduction jurisprudence of Justice Graham Hill. Australian Tax Forum: a journal of taxation policy, law and reform, 28, 203-220.
  • Dirkis, M. (2013). On the eve of the global response to BEPS: Australia's new transfer pricing rules. Revenue Law Journal, 23(1), 1-38.
  • Dirkis, M., Bondfield, B. (2013). Striking gold offshore with Australia's tax information gathering powers: alchemy or evolution? Journal of Australian Taxation, 15(1), 41-84.
  • Dirkis, M., Bondfield, B. (2013). The developing international framework and practice for the exchange of tax related information: evolution or change? eJournal of Tax Research, 11(2), 115-137.

2012

  • Dirkis, M. (2012). '…Nowhere Man Sitting In His Nowhere Land': The Continuing Saga Of Cross Border Arbitrage. Revenue Law Journal, 22(1), 1-12.
  • Dirkis, M., Bondfield, B. (2012). Cataloguing international tax reform 12 years on. Australian Tax Forum: a journal of taxation policy, law and reform, 27, 25-77.

2011

  • Dirkis, M., 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: a journal of taxation policy, law and reform, 26(3), 429-510.
  • Black, C., Dirkis, M. (2011). Farming Carbon: Taxation implications of the Carbon Farming Initiative. Revenue Law Journal, 21(1), 1-15.

2010

  • Dirkis, M. (2010). A Taxing Climate: The Taxation Aspects of the CPRS. In Pauline Sadler (Eds.), Contemporary Issues in Law and Policy, (pp. 1-31). Perth: Applied Law & Policy.
  • Dirkis, M. (2010). Australia. In Guglielmo Maisto (Eds.), Residence of Individuals Under Tax Treaties and EC Law, (pp. 197-240). Amsterdam: IBFD.
  • Dirkis, M. (2010). The Expression "Liable to Tax by Reason of His Domicile, Residence" Under Article 4(1) of the OECD Model Convention. In Guglielmo Maisto (Eds.), Residence of Individuals Under Tax Treaties and EC Law, (pp. 135-151). Amsterdam: IBFD.

2009

  • Dirkis, M. (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). 21st Australasian Tax Teachers Conference, Australia: National Library of Australia.
  • Dirkis, M., 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: a journal of taxation policy, law and reform, 24(4), 565-587.
  • Dirkis, M. (2009). 38th SGATAR Report. Asia-Oceania Tax Consultants’ Association Journal, Volume 28, pages 3-4.
  • Dirkis, M. (2009). Australia. In Maisto, Guglielmo~ (Eds.), Residence of Companies Under Tax Treaties and EC Law, (pp. 311-338). Amsterdam: International Bureau of Fiscal Documentation (I B F D).
  • Dirkis, M. (2009). Being Caught Up by the Past: The Enforcement of Foreign Revenue Debts. Revenue Law Journal, 19(1, Article 3), 1-6.
  • Dirkis, M., Bondfield, B. (2009). Deja vu: the tax aspects of the CPRS White Paper. Taxation in Australia, 43(7), 420-423.
  • Dirkis, M. (2009). Foreign Investment Funds and Interests in Foreign Trusts. Corporate Tax International, (pp. 350.101-355.114). Sydney: LexisNexis.
  • Dirkis, M. (2009). Getting your practice ready for the new Tax Agent regulatory scheme. Taxation Institute of Australia's Tasmanian State Convention 2009, Tasmania: The Tax Institute.
  • Dirkis, M. (2009). Residency. Corporate Tax International, (pp. 150.101-151.152). Sydney: LexisNexis.
  • Dirkis, M. (2009). Revealing Australia's Carbon Pollution Reduction Scheme. Tax Specialist, 13(1), 48-54.
  • Dirkis, M. (2009). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M., Ananda, A. (2009). Taxing beyond Australia's horizon: the section 23AG changes. Taxation in Australia, 44(3), 153-156.

2008

  • Dirkis, M. (2008). 37th SGATAR. Asia-Oceania Tax Consultants’ Association Journal, Volume 26, pages 3-4.
  • Dirkis, M. (2008). Complexity arising from the design of the administrative rules underlying the income tax law. In Graeme S Cooper (Eds.), Executing an Income Tax: Conference Series no 25, (pp. 287-305). Sydney: Australian Tax Research Foundation.
  • Morris, J., Dirkis, M. (2008). CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper. Tax Specialist, 12, 2-7.
  • Dirkis, M. (2008). Engaging with our region: AOTCA and SGATAR. Taxation in Australia, 42, 416-418.
  • Dirkis, M. (2008). Expansion of Australia’s international exchange of information. Asia-Oceania Tax Consultants’ Association Journal, Volume 26, pages 4-5.
  • Dirkis, M. (2008). Keeping ahead in the developments of climate change. Taxation in Australia, 42.
  • Dirkis, M. (2008). Looking beyond Australia's horizon: The internationalisation of Australia's domestic taxation information gathering and debt collection powers. ATAX 8th International Conference on Tax Administration 2008, Sydney: University of New South Wales.
  • Dirkis, M. (2008). Looking beyond Australia's horizon: The internationalisation of Australia's domestic taxation information gathering and debt collection powers. In Chris Evans and Michael Walpole (Eds.), Tax Administration: Safe Harbours and New Horizons, (pp. 79-97). United Kingdom: Fiscal Publications.
  • Dirkis, M. (2008). Overview of the taxation rules arising under the Carbon Pollution Reduction Scheme (CPRS). AETF Review, Spet-Oct, pages 2-3.
  • Dirkis, M., Bondfield, B. (2008). ROSA's last gasp: the final steps in self assessment's 21 year journey. 20th Annual Australasian Tax Teachers' Association Conference, Hobart, TAS: Australasian Tax Teachers Association.
  • Dirkis, M., Bondfield, B. (2008). ROSA'S Last Gasp: The Final Steps in Self Assessment's 21 Year Journey. Australasian Tax Teachers Association. Journal, 3(2), 202-225.
  • Dirkis, M. (2008). Selected aspects of Australia's emerging 'model' double taxation treaty. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 62(2), 56-65.
  • Dirkis, M. (2008). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2008). Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme. Taxation in Australia, 43(5), 296-298.

2007

  • Dirkis, M. (2007). Ripe for reform: Australia's domestic source rules. Bulletin for International Taxation (formerly 'Bulletin for International Fiscal Documentation'), 61(4), 168-179.
  • Dirkis, M. (2007). Selected Aspects of Source and Residency in the New Millennium. Taxation Institute of Australia's 2007 National Convention, Australia: The Tax Institute.
  • Dirkis, M. (2007). Senior Tax Counsel: Update on the Tax Consultative Agenda. Taxation in Australia, 42, 62.
  • Dirkis, M. (2007). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2007). Tax change or tax reform: Business tax reform evaluated seven years on. Business Tax Reform – Meet the Critics (2006), Australia: Australian Tax Research Foundation.

2006

  • Dirkis, M. (2006). A "golden bullet" or just the "new black"?, Will coherent principles drafting combat tax law complexity? ATAX 7th International Conference on Tax Administration 2006, Sydney: University of New South Wales.
  • Dirkis, M., Ting, A. (2006). Cataloguing Business Tax Reform Seven Years On. Australian Tax Forum: a journal of taxation policy, law and reform, 21(4), 601-648.
  • Dirkis, M. (2006). Editorial Message - Pinning down elusive simplicity. Tax Specialist, 9, 121.
  • Dirkis, M. (2006). Exposing the forgotten stepchild: The poor execution in compliance and administration. Australian Tax Research Foundation's Executing Australia's Income Tax conference 2006, Australia: Australian Tax Research Foundation.
  • Dirkis, M. (2006). Foreign Investment Funds and Interests in Foreign Trusts. In Lexis Nexis (Eds.), Corporate tax : international, (pp. 101-350). Chatswood, N.S.W: LexisNexis Butterworths.
  • Dirkis, M. (2006). Residency. In Lexis Nexis (Eds.), Corporate tax : international, (pp. 101-151). Chatswood, N.S.W: LexisNexis Butterworths.
  • Dirkis, M. (2006). Senior Tax Counsel's Report: More than Initials - FBT, FTB, TOFA, JCPAA, and Other Tax Developments. Taxation in Australia, 40, 456.
  • Dirkis, M. (2006). Senior Tax Counsel’s Report. TaxVine Newsletter.
  • Dirkis, M. (2006). The same old same old: Corporate residency after RITA. Australian Tax Forum: a journal of taxation policy, law and reform, 21, 27-70.

2005

  • Dirkis, M. (2005). An attack on advice: Australia’s proposed promoter penalty regime. Asia-Oceania Tax Consultants’ Association Journal, Volume 22, pages 3-4.
  • Bondfield, B., 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, 11(2), 250-276.
  • Dirkis, M. (2005). Dealing with Government, Treasury and the ATO - A three ringed circus? Taxation Institute of Australia's North Queensland Convention, Australia: Taxation Institute of Australia.
  • Dirkis, M. (2005). Is it Australia's?: Residency and Source Analysed. Sydney, Australia: Australian Tax Research Foundation.
  • Dirkis, M., Bondfield, B. (2005). Much ado about nothing: Ralph's consideration of small business. Australasian Tax Teachers Association. Journal, 1(2), 110-141.
  • Dirkis, M. (2005). Radical (long term) strategic improvements in tax system productivity and simplification. Australian Tax Research Foundation Tax Leader's Forum, Australia: Australian Tax Research Foundation.
  • Dirkis, M. (2005). Reducing compliance costs in Australia through the use of a general administrative power. Asia-Oceania Tax Consultants’ Association Journal, Volume 21, page 2.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Clarifying and simplifying the law through "Coherent Principles Drafting". Taxation in Australia, 39, 510-511.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Law Simplification Project. Taxation in Australia, 40, 224.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: The Commissioner's general administration power: A means to simplifying tax compliance. Taxation in Australia, 39, 452.
  • Dirkis, M. (2005). Senior Tax Counsel's Report: Update on the tax consultative agenda. Taxation in Australia, 40, 56.
  • Dirkis, M. (2005). Senior Tax Counsel’s Report/Tax Director’s Report. TaxVine Newsletter.
  • Dirkis, M. (2005). Still a problem child: Central management and control after RITA. Revenue Law Journal, 15(1), 126-139.
  • Dirkis, M., Bondfield, B. (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 Australasian Tax Teachers' Association Conference, Wellington, NZ: Presentation.

2004

  • Dirkis, M. (2004). Federal Court ruling on windup clause creates potential for large income tax bills for some associations. Associations Forum News.
  • Dirkis, M., Bondfield, B. (2004). Much ado about nothing - Ralph's consideration of small business. 16th Annual Australasian Tax Teachers' Association Conference at Flinders University 'Tax Reform = Fairer, Efficient, Simpler Tax???', 29-31 January 2004, Bedford Park, SA: Presentation.
  • Bondfield, B., Dirkis, M. (2004). Small Business: The first casualty of tax reform compliance costs.
  • Dirkis, M. (2004). Tax Director's Report. Taxation in Australia, 39, 60.
  • Dirkis, M. (2004). Tax Director's Report. Taxation in Australia, 38, 269-70.
  • Dirkis, M. (2004). Tax Director's Report. TaxVine Newsletter.
  • Dirkis, M., Bondfield, B. (2004). The RBT ANTS Bite: Small Business the First Casualty. Australian Tax Forum: a journal of taxation policy, law and reform, 19(2), 107-158.
  • Dirkis, M. (2004). The Who of Tax. ConTax Newsletter.

2003

  • Dirkis, M., Kobetsky, M., O'Connell, A. (2003). Income Tax: Text, Materials and Essential Cases (4th edition). Sydney: Federation Press.

2002

  • Dirkis, M. (2002). Reviewing an International Tax Review. Tax Specialist, 6, 68-80.
  • Dirkis, M., Bondfield, B. (2002). Tax compliance: A major issue for small business in the past, in the present and in the future. Council of Small Business Organisations of Australia National Small Business Summit in Canberra on 29 May 2002, Canberra, ACT: Presentation.

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