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Celeste Black

Profile

Degrees

BA Harv, JD Penn, LLM (Hons) Syd

Areas of Interest

  • Income tax law
  • Animal law
  • Climate law
  • Taxation of charities


Courses Taught

  • Animal Law
  • Carbon Trading, Derivatives and Taxation
  • Australian Income Tax
  • Taxation of Business and Investment Income – A
  • Taxation of Business and Investment Income - B
  • Taxation of Remuneration


Brief Biographical Detail

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 and the Faculty’s Climate Law and Policy Group. At Sydney Law School, Ms Black teaches a variety of undergraduate and postgraduate units in income tax 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 2009, Ms Black offered the Faculty’s first Animal Law unit as an undergraduate elective. Her research interests in relation to animal law include the place of animals in relation to the concept of charities, the use of animals in research, and the interaction between WTO law and animal welfare standards.

Publications

Book | Book Chapters | Articles in Refereed Journals | Conference and Seminar Presentations | Other Articles | Unpublished Works

Books

  • Black and Krever, Australian Income Tax Cases (Thomson ATP, 2006)

Book Chapters

  • Black, C, ‘Linking land sector activities to emissions trading: Australia’s Carbon Farming Initiative' in L Kreiser, A Sterling, P Herrera, J Milne and H Ashiabor, Carbon Pricing, Growth and the Environment, Edward Elgar: UK (2012) 184-198
  • Black, C, 'The use of market mechanisms to bolster forest carbon' in L Kreiser, J Sirisom, H Ashiabor & J Milne (eds), Environmental Taxation and Climate Change: Achieving Environmental Sustainability Through Fiscal Policy, Edward Elgar: UK (2011) 150-165
  • Black, C, 'Climate Change and Tax Law: Tax Policy and Emissions Trading' in R Lyster (ed), In the Wilds of Climate Law, Australian Academic Press: Australia (2010) 155-174
  • Black, C, ‘Australia’s Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS’ in Lye, L, Milne, J, Ashiabor, H, Deketelaere, K & Kreiser, L (eds), Critical Issues in Environmental Taxation, Volume VII, Oxford University Press: UK (2009) 313-333

Articles in Refereed Journals

  • Black, C, 'Considering the taxation implications of Australia’s carbon pricing mechanism' (2012) 41(3) Australian Tax Review 136-153.
  • McGreevy, P, Corken, R, Salvin, H & Black, C, 'Whip Use by Jockeys in a Sample of Australian Thoroughbred Races – An Observational Study' (2012) 7(3) PLoS ONE 1-6.
  • Black, C, ‘Farming Carbon: Taxation Implications of the Carbon Farming Initiative’ (2011) 21 Revenue Law Journal 53-68 (with M Dirkis).
  • Black, C, ‘Bringing back the bounty: Climate change and animal control’ (2011) 6 Australian Animal Protection Law Journal
    91-101.
  • Black, C & Evans, A, 'A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks' (2011) 26(2) Australian Tax Forum 287-327.
  • Black, C, 'Note: Whaling Update' (2011) 5 Australian Animal Protection Law Journal 82-88.
  • Black, C, 'Tax Accounting for Transactions under an Emissions Trading Scheme: An Australasian Perspective' (2011) 1 Carbon & Climate Law Review 91-99.
  • Black, C, ‘Tax Concessions and Animal Protection Organisations: Benefits and Barriers’ (2009) 2 Australian Animal Protection Law Journal 6-17.
  • Black, C, ‘Book Review: Animal Law in Australasia, P Sankoff and S White (eds)’ (2009) 19(3) Rural Society 275-276.
  • Black, C, ‘Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy’ (2008) 25(3) Environmental and Planning Law Journal 182-195.
  • Black, C, ‘Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment’ (2007) 10(1) Journal of Australian Taxation 1-52.
  • Black, C, 'Cross Border employee share and option plans: Distinguishing employment income from investor gains' (2006) 21(1) Australian Tax Forum 131-147.
  • Black, C, 'Taxing Crime: The application of income tax to illegal activities' (2005) 20(3) Australian Tax Forum 435-464.
  • Black, C, 'Denying Tax Deductions for Criminals: Australia considers the options - Should Australia follow the United States model?' (2005) 59(5) Bulletin for International Fiscal Documentation 197-209.
  • Black, C, 'Superannuation and Expatriate Employees in Australia' (2001) 16(2) Australian Tax Forum.
  • Black, C, 'Bonus Shares: An Opportunity to Reconsider the Proper Basis for Taxation' (1995) 12(4) Australian Tax Forum.

Conference and Seminar Presentations

  • Black, C, 'The Use of Market Mechanisms to Bolster Forest Carbon: A Critical Analysis' presented at 11th Global Conference on Environmental Taxation, Thailand (3-5 November 2010).
  • Black, C, 'A Link Between Theories of Justice and the Legal Concepts of Charity? The Case of Animals' presented at JSI Legal Theory at Sydney Seminar Series, Sydney (23 September 2010).
  • Black, C, 'Tax Accounting and Liabilities under Emissions Trading Schemes' presented at Sydney Law School Tax Work-in-Progress Seminar Series, Sydney (1 June 2010).
  • Black, C, 'Tax Accounting for Transactions under an Emissions Trading Scheme: An Australasian Perspective' presented at the Second Annual Meeting of the Society for Environmental Law and Economics, Emory University, Atlanta, Georgia, USA (26-27 March 2010).
  • Black, C, 'The Taxation of Carbon Emissions Units: A Comparative Analysis' presented at the 22nd Annual Conference of the Australasian Tax Teachers Association, UNSW, Sydney (20-22 January 2010).
  • Black, C, ‘Charity begins at home, but not in the paddock: What the legal meaning of charity means for animals’ presented at 2009 International Academic and Community Conference on Animals and Society: Minding Animals, Newcastle (13-18 July 2009).
  • Black, C, ‘What do we show them? The use of non-law resources to enhance the teaching of animal law’ presented at 2009 International Academic and Community Conference on Animals and Society: Minding Animals, Newcastle (13-18 July 2009).
  • Black, C, ‘Regulation of Animal Research in Australia: Examining the Role of Animal Ethics Committees and the Animal Research Review Panel’ presented at Animal Welfare Laws – Promise and Practice, NSW Young Lawyers Continuing Legal Education Seminar (15 April 2009).
  • Black, C, ‘Issues in Animal Law: A Balancing of Interests? The Regulation of Animal Research in Australia’ presented at Sydney Law School Seminar Series (2 April 2009).
  • Black, C, ‘Live Export: Animal Welfare Standards and the Al Kuwait case’ NSW Young Lawyers Animal Law Committee, Animal Law Information Session (2 December 2008).
  • Black, C, ‘Australia’s Proposed Emissions Trading Scheme: Aligning Tax Policy with the Goals of the CPRS’ presented at the 9th Annual Global Conference on Environmental Taxation, Singapore (6-7 November 2008).
  • Black, C, ‘Climate Change and Tax Law: Tax Policy and Emissions Trading’ presented at the Intersections between Global Climate Change, Law and Policy conference held by the Australian Centre for Climate and Environmental Law, Sydney (7-8 August 2008).
  • Black, C, ‘Denying Tax Deduction for Criminals’ presented at the 17th Australasian Tax Teachers Association Annual Conference, Victoria University – Wellington, New Zealand (27 January 2005).

Other Articles

  • Black, C, ‘Climate Change and Tax Law: Tax Policy and Emissions Trading’ (2008) available on SSRN.
  • Black, C, Vann, R, Gage, J & Ellis, R, 'Blended Learning in the Masters of Corporate Taxation' (2002) 18 Synergy.
  • Black, C, 'Division 16E Guidelines' (1995) 30(5) Taxation in Australia.
  • Black, C, 'Deductions for Interest' (1995) 30(2) Taxation in Australia.
  • Black, C, 'Deductions After Cessation of Business' (1995) 29(9) Taxation in Australia.
  • Black, C, 'The Bill and the Change: Examining Three Major Areas of Change Introduced in Taxation Laws Amendment Bill (No. 4) 1994: No. 2 Dividend Imputation' (1995) 29(6) Taxation in Australia.
  • Black, C, 'Rollover Relief on Replacement of Assets' (1994) 29(5) Taxation in Australia.
  • Black, C, 'Capital Gains Tax and Compensation' (1994) 29(2) Taxation in Australia.
  • Black, C & Mills, A, 'Split Purpose Insurance Arrangements' (1994) 22 CCH Tax Week 312.
  • Black, C, 'Unidentifiable Shares: TR 94/10' (1994) 28(9) Taxation in Australia.
  • Black, C, 'The Proposed SGC Changes' (1994) 28(8) Taxation in Australia.
  • Black, C, 'Payroll Tax and Fringe Benefits' (1994) 28(7) Taxation in Australia.

Unpublished Works

  • Black, C, 'Private Provision of Income in Retirement: Superannuation and Expatriates', Submission as Honours Dissertation for the degree of Master of Laws, Faculty of Law, University of Sydney, August 1998.