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Professor Michael Dirkis

Profile


Degrees

BEc ANU LLB Adelaide GradDipLegalPractice South Australian Institute of Technology LLM Adelaide PhD ANU


Courses Taught

  • Taxation of Partnerships and Trust
  • The Impact of Taxation on Business and Structures and Operations
  • Capital Gains Tax
  • Australian International Taxation
  • Taxation of CFCs, FIFs and Transferor trusts


Research Interests

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


Brief Biographical Details

Dr Dirkis is a noted researcher, having authored and co-authored over 550 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute of Australia, 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 also engaged with international tax organisations such as the Irish Taxation Institute, Japan Federation of Certified Public Tax Accountant’s Association, the Japan Tax Research Institute, and the Asia-Oceania Tax Consultants’ Association, and with foreign revenue authorities through the Study Group on Asian Tax Administration and Research (SGATAR), the United States’ Government Accountability Office (GAO), New Zealand Inland Revenue Department, and HM Revenue & Customs.

Publications

Books/Book Chapters/Revenue Encyclopaedia Entries | Major Articles | Notes and Commentaries in Refereed Journals | Book Reviews in Refereed Journals | Professional and Other Journals | Published Conference/Seminar Papers | Unpublished Conference/Seminar Papers | Published Interveiw/Discussions


Books/Book Chapters/Revenue Encyclopaedia Entries

  • Dirkis, M, (ed), commentaries on 21 Australian tax treaties (Austria, Belgium, Canada, China, Czech Republic, Denmark, France, Germany, Hungary, India, Italy, Japan, Netherlands, Norway, Poland, Russia, Spain, Sweden, Switzerland, UK and the US) for Tax Treaties Analysis (2011) BNA International (April)
  • Dirkis, M, 'Residency', in Corporate Tax International (2011) LexisNexis (updated March)
  • Dirkis, M, 'A Taxing Climate: The Taxation Aspects of the CPRS' in P Sadler (ed), Contemporary Issues in Law and Policy, Applied Law & Policy: Perth (2010) 1-32
  • Dirkis, M, 'The Expression "Liable to Tax by Reason of His Domicile, Residence" Under Article 4(1) of the OECD Model Convention' in G Maisto (ed), Residence of Individuals Under Tax Treaties and EC Law, IBFD: Amsterdam (2010) 135-152
  • Dirkis, M, 'Australia' in G Maisto (ed), Residence of Individuals Under Tax Treaties and EC Law, IBFD: Amsterdam (2010) 197-240
  • Dirkis, M, ‘Residency’ in Corporate Tax International, LexisNexis (updated June) (2009) 150.101-151.152
  • Dirkis, M, ‘Foreign Investment Funds and Interests in Foreign Trusts’ in Corporate Tax International, LexisNexis (updated June) (2009) 350.101-355.114
  • Dirkis, M, ‘Chapter 11: Australia’ in Andrea Parolini (ed), Residence of Companies under Tax Treaties and EC Law, IBFD (2009) 311-338
  • Dirkis, M, ‘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, Fiscal Publications (2008) 79-97
  • Dirkis, M, ‘Residency’ in Corporate Tax International, LexisNexis (2008) 150, 251-150, 957
  • Dirkis, M, ‘Foreign Investment Funds and Interests in Foreign Trusts’ in Corporate Tax International, LexusNexus (2008) 350, 101-350, 578
  • Dirkis, M, ‘Complexity arising from the design of the administrative rules underlying the income tax law’ in Graeme Cooper (ed), Executing Australia’s Income Tax, Conference Series No 25, Australian Tax Research Foundation (2008) 287-305
  • Dirkis, M, ‘Tax change or tax reform: Business tax reform evaluated’ in Geoffrey Lehmann (ed), Business tax reform – Meet the Critics, Conference Series No 24, Australian Tax Research Foundation: Sydney (2007) 17-71
  • Dirkis, M, ‘Residency’ in Corporate Tax International, LexisNexis (2006) 150, 101 - 151, 151
  • Dirkis, M, ‘Foreign Investment Funds and Interests in Foreign Trusts’ in Corporate Tax International, LexisNexis (2006) 350, 101- 350, 577
  • Dirkis, M, Is it Australia’s? Residency and source analysed Research Study No 44, Australian Tax Research Foundation (2005)
  • Dirkis, M, ‘Small business: The first casualty of tax reform compliance costs - A qualitative study of the impact of tax reform on the compliance costs for small business’ (with Brett Bondfield), released at Taxation Institute of Australia’s National Convention, Melbourne, 1 April 2004
  • Dirkis, M, Income Tax: Text, Materials and Essential Cases (4th edition) (with Michael Kobetsky and Ann O’Connell), Federation Press: Sydney (2003)
  • Dirkis, M, ‘Preface’ in Sandra Rodman and Brett Bondfield (eds), Tax in Action: An In-house Training Guide for Every Tax Practice Taxation Institute of Australia: Sydney (2002)
  • Dirkis, M, Income Tax: Text, Materials and Essential Cases (3rd edition) (with Michael Kobetsky and Ann O’Connell), Federation Press: Sydney (2001)
  • Dirkis, M, Income Tax Text Materials and Essential Cases (2nd edition) (with Michael Kobetsky), Federation Press: Sydney (1999)
  • Dirkis, M, ‘Company Law in Korea’ in Roman Tomasic (ed) Company Law in East Asia, Ashgate/Dartmouth: Aldershot (1999) 75-133
  • Dirkis, M, Income Tax Essential Cases and Materials (with Michael Kobetsky), Federation Press: Sydney (1997)
  • Dirkis, M, ‘Self Education’ in Australian Transaction Taxes Computer Law Services, Sydney (1997)
  • Dirkis, M, ‘Income and Assessable Income’ (with Eugene Khoo) in Halsbury's Laws of Australia: Taxation and Revenue Butterworths: Sydney (1997) 757, 315-757, 660
  • Dirkis, M, ‘Corporate and White Collar Crime’ (with Geoffrey Nicoll) in KM Hazelhurst (ed), Crime and Justice: Australian Textbook in Criminology, Law Book Co: Sydney (1996) 257-82


Major Articles

  • Dirkis, M and Bondfield, B, 'Cataloguing international tax reform 12 years on' (2012) 27(1) Australian Tax Forum 25-77
  • Black, C and Dirkis, M, ‘Farming Carbon: Taxation implications of the Carbon Farming Initiative’ (2011) 21(1) Revenue Law Journal Article 3
  • Dirkis, M and Bondfield, B, 'Ahead of "Two days in October": Reviewing the status of the recommendations of Australia's Future Tax System Review' (2011) 26 Australian Tax Forum 429-510
  • Dirkis, M, 'Being Caught Up By the Past: The Enforcement of Foreign Revenue Debts' (2009) 19(1) Revenue Law Journal 1-6
  • Dirkis, M, ‘The science of tax design?’: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS)’ (with Brett Bondfield) (2009) 24 Australian Tax Forum 565-587
  • Dirkis, M, ‘Revealing Australia’s Carbon Pollution Reduction Scheme’ (2009) 13 Tax Specialist 48-54
  • Dirkis, M, ‘ROSA’s last gasp: The final steps in self assessment’s 21 year journey?’ (with Brett Bondfield) (2008) 3(2) Journal of the Australasian Tax Teachers' Association 202-225
  • Dirkis, M, ‘CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper’ (with Judy Morris) (2008) 12 Tax Specialist 2-7
  • Dirkis, M, ‘Selected Aspects of Australia's Emerging ‘Model’ Double Taxation Treaty’ (2008) 62 Bulletin for International Taxation 56-65
  • Dirkis, M, ‘Ripe for Reform: Australia's Domestic Source Rules’ (2007) 61 Bulletin for International Taxation 168-179
  • Dirkis, M, ‘Cataloguing Business tax reform seven years on’ (with Antony Ting) (2006) 21 Australian Tax Forum 601-646
  • Dirkis, M, ‘The same old same old: Corporate residency after RITA’ (2006) 21 Australian Tax Forum 27-70
  • Dirkis, M, ‘Still a problem child: Central management and control after RITA’ (2005) 15 Revenue Law Journal 126-139
  • Dirkis, M, ‘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’ (with Brett Bondfield) (2005) 11 New Zealand Journal of Taxation Law and Policy 250-276
  • Dirkis, M, ‘Much ado about nothing - Ralph's consideration of small business’ (with Brett Bondfield) (2005) 1(2) Journal of the Australasian Tax Teachers' Association 110-141
  • Dirkis, M, ‘Standing on the outside [not] looking in: International taxation reform outside RITA’ (2004) 8 Tax Specialist 231-238
  • Dirkis, M, ‘The RBT ANTS bite: Small business the first casualty’ (with Brett Bondfield) (2004) 19 Australian Tax Forum 107-158
  • Dirkis, M, ‘Australia's residency rules for Companies and Partnerships’ (2003) 57 Bulletin for International Fiscal Documentation 405-411
  • Dirkis, M, ‘The nuts and bolts of value shifting’ (2003) 6 Tax Specialist 168 -181
  • Dirkis, M, ‘Reviewing an International Tax Review’ (2002) 6 Tax Specialist 68-80
  • Dirkis, M, ‘Observations on the Development of Australia's Income Tax Policy and Income Tax Law’ (2002) 56 Bulletin for International Fiscal Documentation 522-33. Translated and republished in the Peoples Republic of China’s Taxation Translation Journal March 2003, Issue 2, 13-26
  • Dirkis, M, ‘Residency: Where we were; Where we are; Where we want to be’ (2001) 5 Tax Specialist 66-88
  • Dirkis, M, ‘Australia: Tinkering at the edges: Recent changes to the Foreign Source Income Regime’ (1997) 51 Bulletin for International Fiscal Documentation 316-20
  • Dirkis, M, ‘The 1997 Tax Act: Old chassis, new shell’ (1997) 1 The Tax Specialist 47-51
  • Dirkis, M, ‘Accidents of History: Australia's residency rules for individuals’ (1997) 3 New Zealand Journal of Taxation Law and Policy 108-124
  • Dirkis, M, ‘Australia: The income tax simplification experience to date’ (with Mark Burton) (1996) 50 Bulletin for International Fiscal Documentation 67-71
  • Dirkis, M, ‘Humpty Dumpty's Rule: Income streaming and trusts’ (1995) 5 Revenue Law Journal 141-50
  • Dirkis, M, ‘Defining Legislative Complexity: A case study - the Tax Law Improvement Project’ (with Mark Burton) (1995) 14 University of Tasmania Law Review 198-215
  • Dirkis, M, ‘Australia: Australia-New Zealand Tax Treaty’ (1995) 49 Bulletin for International Fiscal Documentation 583-589
  • Dirkis, M, ‘Death & Divorce: Opportunities for tax planning’(with Michael Baumann) (1995) 7(5) The CCH Journal of Australian Taxation 22-27
  • Dirkis, M, ‘Australia: Over there, but undeclared - offshore information’ (1995) 49 Bulletin for International Fiscal Documentation 466-471
  • Dirkis, M, ‘All Caesar Giveth, Caesar Taketh Away: The assessability of loans provided under the Austudy/Abstudy benefits programs and the DSS/DVA pension programs’ (1994) 1 Canberra Law Review 105–111
  • Dirkis, M, ‘Australia: The times they are a changing: Tax Reform in 1993/94’ (1994) 48 Bulletin for International Fiscal Documentation 492-503
  • Dirkis, M, ‘The Death of Privilege for the Privileged?’ (with Neil J Andrews and Brett D Bondfield) (1994) 4 Australian Journal of Corporate Law 106–120
  • Dirkis, M, ‘The Diminishing Role of ‘the Fifth’ in Commonwealth Legislation, or, Has the Phantom Federal ‘Fifth’ Finally Faded’ (with Neil J Andrews and Brett D Bondfield) (1993) 3(3) Australian Journal of Corporate Law 54–79
  • Dirkis, M, ‘Australia: The Last Chapter? Foreign Investment Fund Measures’ (1993) 47 Bulletin for International Fiscal Documentation 687-697
  • Dirkis, M, ‘New Zealand: Applying a Sledge-Hammer to Foreign Investment: Foreign Investment Fund Measures’ (1993) 47 Bulletin for International Fiscal Documentation 646-651
  • Dirkis, M, ‘Foreign Income: A FIF Tale: Part A: A Practitioner's Guide to the Taxation of Foreign Investment Funds’ (1993) 2(2) Taxation in Australia Red Edition 100-106
  • Dirkis, M, ‘Foreign Income: A FIF Tale: Part B: The Sting in a FIF Tale’ (1993) 2(2) Taxation in Australia Red Edition 106-112
  • Dirkis, M, ‘Left in Limbo: ‘Resident Funded’ Retirement Villages’ (1993) 5(3) The CCH Journal of Australian Taxation 26-33
  • Dirkis, M, ‘The Tale of Two FIFIs: A Comparative Assessment of Foreign Investment Fund Measures in Australia and New Zealand’ (1993) 3(1) Australian Journal of Corporate Law 101-121
  • Dirkis, M, ‘Foreign Income: Out of sight: not out of mind’ (1992) 1(1) Taxation in Australia Red Edition 26-33
  • Dirkis, M, ‘FIF...FLP...’WHAT? - A review of Australia's proposed Foreign Income Fund measures’ (1992) 4(5) CCH Journal of Asian Pacific Taxation 4-10
  • Dirkis, M, ‘Tax Traps in the Financial Structures of ‘Resident Funded’ Retirement Villages’ (1991) 2 Revenue Law Journal 14-26
  • Dirkis, M, ‘1984 Revisited? Review of the Commissioner of Taxation's Access powers under section 263 of the Income Tax Assessment Act 1936’ (1989) 12 Adelaide Law Review 126-144
  • Dirkis, M, ’An Orwellian Spectre - A Review of the Commissioner of Taxation's powers to seek information and evidence under section 264 of the Income Tax Assessment Act 1936 and under section 10 of the Crimes Act 1914 (Cth)’ (1989) 12 Adelaide Law Review 63-81
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Notes and Commentaries in Refereed Journals

  • Dirkis, M, ‘Regulation of Takeovers in China: Efficient Markets v National Objectives’ (1998) 9 Australian Journal of Corporate Law 351-355
  • Dirkis, M, ‘Editorial’ (1996) 3 Canberra Law Review 117-118
  • Dirkis, M, ‘Leaving the Nest: Mutuals and De-mutualisation’ (with Brendan P Pentony and Keturah P Whitford) (1995) 2 Canberra Law Review 51-55


Book Reviews in Refereed Journals

  • Dirkis, M, ‘Treaty-Making and Australia: Globalisation versus sovereignty Philip Alston and Madelaine Chiam (eds), The Federation Press, 1995’ (1996) 3 Canberra Law Review 232
  • Dirkis, M, ‘Taxation Law in Australia Geoffrey Lehmann and Cynthia Coleman, Australian Tax Practice, 4th ed, 1996’ (1996) 3 Canberra Law Review 246-247
  • Dirkis, M, ‘Tax Answers and Questions IG Wallschutzky and GL Payne, Australian Tax Practice, 2nd ed, 1996’ (1996) 3 Canberra Law Review 249
  • Dirkis, M, ‘LBC Nutshell - Taxation Law M Dubler, Law Book Company, 1995’ (1995) 2 Canberra Law Review 188-190
  • Dirkis, M, ‘LBC Nutshell - Corporations Law C Bevan., Law Book Company, 3rd ed, 1995’ (1995) 2 Canberra Law Review 168-169
  • Dirkis, M, ‘Takeovers, Institutional Investors and the Modernization of Corporate Law JH Farrar (ed), Oxford, Auckland, 1993’ (1995) 2 Canberra Law Review 71
  • Dirkis, M, ‘Essential Corporations Legislation P Lipton, A Herzberg, and P von Nessen, Law Book Company, 1995’ (1995) 2 Canberra Law Review 71-72
  • Dirkis, M, ‘Essential Tax Legislation N McLeod, J Passant and B O'Keefe, Law Book Company, 4th ed, 1995’ (1995) 2 Canberra Law Review 82-83
  • Dirkis, M, ‘Australian Corporate Taxation W Scholtz, Longman Business and Professional, 1995’ (1995) 2 Canberra Law Review 83-4


Professional and Other Journals

  • Dirkis, M, ‘Taxing beyond Australia’s horizon: the section 23AG changes’ (with Angie Ananda) (2009) 44 Taxation in Australia 153-156
  • Dirkis, M, 40 x ‘Senior Tax Counsel’s Report’ (2009) TaxVine (16, 23, 30 January, 6, 13, 20, 27 February, 6, 13, 20, 27 March, 3, 9, 17, 24 April, 1, 8, 15, 22, 29 May 6, 13, 20, 27 June 3, 10, 17, 24, 31 July 7, 14, 21, 28 August 4, 11, 18, 25 September 2, 9, 16 October) (published electronically)
  • Dirkis, M, ‘Déjà Vu: the tax aspects of the CPRS White Paper’ (with Brett Bondfield) (2009) 43 Taxation in Australia 420-423
  • Dirkis, M, ‘38th SGATAR’ (2009) 28 Asia-Oceania Tax Consultants’ Association Journal 3-4
  • Dirkis, M, ‘Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme’ (2008) 43 Taxation in Australia 296-298
  • Dirkis, M, ‘Overview of the taxation rules arising under the Carbon Pollution Reduction Scheme (CPRS)’ (2008) (Sept/Oct) AETF Review 2-3
  • Dirkis, M, ‘Keeping ahead in the developments of climate change’ (2008) 42 Taxation in Australia 614
  • Dirkis, M, ‘Engaging with our region: AOTCA and SGATAR’ (2008) 42 Taxation in Australia 416-418
  • Dirkis, M, ‘37th SGATAR’ (2008) 26 Asia-Oceania Tax Consultants’ Association Journal 3-4
  • Dirkis, M, ‘Expansion of Australia’s international exchange of information’ (2008) 26 Asia-Oceania Tax Consultants’ Association Journal 4-5
  • Dirkis, M, 49 x ‘Senior Tax Counsel’s Report’ (2008) TaxVine (18, 25 January, 1, 8, 15, 22, 29 February, 7, 14, 20, 28 March, 4, 11, 18, 24 April, 2, 9, 16, 23, 30 May, 6, 13, 20 27 June, 4, 11, 18, 25 July, 1, 8, 15, 22, 29 August, 5, 12, 19, 26 September 3, 10, 17, 24, 31 October 7, 14, 21, 28 November 5, 12, 19 December) (published electronically)
  • Dirkis, M, ‘Senior Tax Counsel: Update on the tax consultative agenda’ (2007) 42 Taxation in Australia 62
  • Dirkis, M, 45 x ‘Senior Tax Counsel’s Report’ (2007) TaxVine (19 January, 9, 16, 23 February, 2, 9, 16, 23, 30 March, 6, 13, 20, 27 April 4, 11, 18, 25 May 1, 8, 15, 22, 29 June 13, 20, 27 July 3, 10, 17, 24, 31 August 7, 14, 21, 28 September 5, 12, 19, 26 October 2, 9, 16, 23, 30 November 7, 21 December) (published electronically)
  • Dirkis, M, ‘Senior Tax Counsel’s Report: More than initials – FBT, FTB, TOFA, JCPAA, and other tax developments’ (2006) 40 Taxation in Australia 456
  • Dirkis, M, ‘Editorial Message – Pinning down elusive simplicity’ (2006) 9 Tax Specialist 121
  • Dirkis, M, 42 x ‘Senior Tax Counsel’s Report’ (2006) TaxVine (27 January, 3, 10, 24 February, 3, 10, 17, 24, 31 March, 7, 13, 21, 28 April, 5, 12, 19, 26 May, 2, 9, 16, 23, 30 June, 7, 14, 21, 28 July, 4, 11, 18, 25 August, 1, 8, 15, 22, 29 September, 3, 10, 17 November, 1, 8, 15, 21 December) (published electronically)
  • Dirkis, M, ‘An attack on advice: Australia’s proposed promoter penalty regime’ (2005) 22 Asia-Oceania Tax Consultants’ Association Journal 3-4
  • Dirkis, M, ‘Senior Tax Counsel’s Report: Law Simplification Project’ (2005) 40 Taxation in Australia 224
  • Dirkis, M, ‘Senior Tax Counsel’s Report: Update on the tax consultative agenda’ (2005) 40 Taxation in Australia 56
  • Dirkis, M, ‘Senior Tax Counsel’s Report: Clarifying and simplifying the law through ‘Coherent Principles Drafting’ (2005) 39 Taxation in Australia 510-511
  • Dirkis, M, ‘Senior Tax Counsel’s Report: The Commissioner’s general administration power: A means to simplifying tax compliance’ (2005) 39 Taxation in Australia 452. Republished as ‘Reducing compliance costs in Australia through the use of a general administrative power’ (2005) 21 Asia-Oceania Tax Consultants’ Association Journal 2
  • Dirkis, M, 44 x ‘Senior Tax Counsel’s Report’/’Tax Director’s Report’ (2005) TaxVine (28 January, 4, 18, 25 February, 11, 18, 25 March, 1, 8, 15, 22, 29 April, 6, 13, 25 May, 3, 10, 17, 24 June, 1, 8, 14, 22, 29 July, 5, 12, 19, 26 August, 2, 9, 16, 23, 30 September, 7, 14, 21, 28 October, 4, 11, 18 November, 2, 9, 16, 23 December) (published electronically)
  • Dirkis, M, ‘Federal Court ruling on windup clause creates potential for large income tax bills for some associations’ (November 2004) Associations Forum News
  • Dirkis, M, ‘Tax Director’s Report’ (2004) 39 Taxation in Australia 173
  • Dirkis, M, ‘The who of tax’ (2004) ConTax (6 August) (published electronically)
  • Dirkis, M, 30 x ‘Tax Director’s Report’ (2004) TaxVine (23 January, 6, 13, 20, 27 February, 5, 12, 19, 26 March, 2, 8, 16 (plus President’s message), 23 April, 14, 21, 28 May, 4, 25 June, 16, 30 July, 3, 10, 17, 24 September, 1, 8 October, 12 November and 10, 17, 23 December
  • Dirkis, M, ‘Tax Director’s Report’ (2004) 39 Taxation in Australia 60
  • Dirkis, M, ‘Tax Director’s Report’ (2004) 38 Taxation in Australia 269-70
  • Dirkis, M, 40 x ‘Tax Director’s Report’ (2003) TaxVine (14, 21 February, 7, 14, 21, 28 March, 4, 11 17, 24 April, 2, 9, 16, 23, 30 May, 6, 13, 20, 27 June, 4, 11,18, 25 July, 1, 8, 15, 22, 29 August, 5, 12, 19, 26 September, 3, 17, 31 October, 7, 14, 28 November, 5 and 19 (President’s Letter) December) (published electronically)
  • Dirkis, M, ‘Time for a change: Self assessment 14 years on’ (with Michael Payne-Mulcahy) (2002) 36 Taxation in Australia 417-21
  • Dirkis, M, 26 x ‘Tax Director’s Report’ (2002) TaxVine (1, 8, 22 February, 8, 22 March, 14 June, 2, 9 (x 2), 23, 30 August, 6, 13, 20, 27 September, 4, 11, 18, 25 October, 1, 8, 22, 29 November, and 6, 13, 20 December) (published electronically)
  • Dirkis, M, ‘Tax Director’s Report’ (with Michael Payne-Mulcahy) (2002) TaxVine 15 November (published electronically)
  • Dirkis, M, ‘The BAS Changes – They promised it would be easy’ (2001) 35 Taxation in Australia 414-16
  • Dirkis, M, ‘The BAS Changes – A failure in consultation or a failure to listen?’ (2001) 35 Taxation in Australia 417-418 (A4 pages)
  • Dirkis, M, 15 x ‘Tax Director’s Report’ (2001) TaxVine (9, 23 February, 23 March, 11, 27 April, 4, 18 May, 15 June, 27 July, 14, 28 September, 19 October, 9, 16, November and 14 December)) (published electronically)
  • Dirkis, M, 4 x ‘Tax Director’s Report’ (2000) TaxVine (28 July, 25 August, 24 November and 21 December) (published electronically).
  • Dirkis, M, (with Robert Allerdice) TaxVine edition 9, 1 September 2000 (published electronically)
  • Dirkis, M, ‘A step closer, a step farther away’ (1999) 34 Taxation in Australia 241-422
  • Dirkis, M, ‘Australian Taxation Office: A question of existence, boards and statements of principle’ (1999) 3(1) The Tax Specialist 2-5
  • Dirkis, M, ‘Why the ATO needs formal advisory boards’ (1999) 34 Taxation in Australia 139-142
  • Dirkis, M, ‘Administrative reform proposed for the ATO’ (1999) 1(2) BCA Papers 42-46
  • ‘The dangers of retrospectivity: Taxation Ruling TR 1999/5’ (1999) 33 Taxation in Australia 577-579
  • Dirkis, M, ‘Re-writing the income tax laws - what's the fuss?’ (1997) Business Law Alert (published electronically)
  • Dirkis, M, ‘Taxing Administration’ (with Ian Morison) (1996) 162 Law Society of the Australian Capital Territory Gazette 56-58
  • Dirkis, M, ‘Simply Simple?’ (with Mark Burton) (1995) 159 Law Society of the Australian Capital Territory Gazette 26-28
  • Dirkis, M, ‘Minor Changes? A review of recent changes to the taxation of minors’ (1995) 157 Law Society of the Australian Capital Territory Gazette 44-46
  • Dirkis, M, ‘Revenue Wrap-up: A review of recent major changes in revenue law’ (1994) 154 Law Society of the Australian Capital Territory Gazette 63-65
  • Dirkis, M, ‘Getting capital out of CGT’ (1994) 153 Law Society of the Australian Capital Territory Gazette 43-45
  • Dirkis, M, ‘The Retirement Village Minefield’ (1994) 127 Canberra Consumer 9 -11
  • Dirkis, M, ‘Down, But Not Out: Retirement Village Financing following Draft Taxation Ruling TR 93/D27’ (1993) Butterworths Weekly Tax Bulletin para 688
  • Dirkis, M, ‘Foreign Income: A FIF Tale: Summary of Part 1 and Part 2’ (1993) 28 Taxation in Australia 220-221
  • Dirkis, M, ‘Limitations on the use of s 263, where access is sought to satisfy the Commissioner's obligations under double tax agreements’ (1993) Butterworths Weekly Tax Bulletin para 158
  • Dirkis, M, ‘Foreign Income: Out of sight - not out of mind: Summary’ (1992) 27 Taxation in Australia 31
  • Dirkis, M, ‘Residency Status: Diplomatic and Consular Representatives’ (1991) 1(3) Tech Talk 6
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Published Conference/Seminar Papers

  • Dirkis, M, ‘Getting your practice ready for the new Tax Agent regulatory scheme’ presented to the Taxation Institute of Australia’s Tasmanian State Convention, Grindelwald, 16 October 2009. Retitled as‘Tax Agents Services Regime National Roadshow’ and distributed and will be represented by others persons at seminars in Perth (28 October 2009), Adelaide, Darwin and Sydney (4 November 2009), Launceston (5 November 2009), Cairns and Melbourne (10 November 2009), Canberra (11 November 2009), Brisbane (12 November 2009), and Geelong (17 November 2009)
  • Dirkis, M, ‘”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)’ (with Brett Bondfield) presented to the 21st Australasian Tax Teachers Conference, Christchurch, 20 January 2009. Available at National Library of Australia
  • Dirkis, M, ‘Looking beyond Australia’s horizon: The internationalisation of Australia’s domestic taxation information gathering and debt collection powers’ presented at the ATAX 8th International Conference on Tax Administration, Sydney, 28 March 2008
  • Dirkis, M, ‘ROSA’s last gasp: The final steps in self assessment’s 21 year journey?’ (with Brett Bondfield) presented to the 20th Australasian Tax Teachers Conference, Hobart, 24 January 2008. Available at National Library of Australia
  • Dirkis, M, ‘Selected Aspects of Source and Residency in the New Millennium’ presented at Taxation Institute of Australia’s 2007 National Convention, Hobart, 16 March 2007
  • Dirkis, M, ‘Exposing the forgotten stepchild: The poor execution in compliance and administration’ presented at the Australian Tax Research Foundation’s Executing Australia’s Income Tax conference, Sydney, 20 October 2006
  • Dirkis, M, ‘Tax change or tax reform: Business tax reform evaluated seven years on’ presented at the Australian Tax Research Foundation’s Business tax reform – Meet the Critics conference, Sydney, 28 September 2006
  • Dirkis, M, ‘A “golden bullet” or just the “new black”?, Will coherent principles drafting combat tax law complexity?’ presented at the ATAX 7th International Conference on Tax Administration, Sydney, 20 April 2006
  • Dirkis, M, ‘Radical (long term) strategic improvements in tax system productivity and simplification’ in Neil Warren, Greg Smith and Michael Dirkis, ATRF Tax Leader’s Forum Background Paper presented at the Australian Tax Research Foundation Tax Leader’s Forum, Canberra, 5 December 2005
  • Dirkis, M, ‘Dealing with Government, Treasury and the ATO – A three ringed circus?’ presented at Taxation Institute of Australia’s North Queensland Convention, Townsville, 19 May 2005
  • Dirkis, M, ‘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?’ (with Brett Bondfield) presented to the 17th Australasian Tax Teachers Conference, Wellington, 28 January 2005. Available at National Library of Australia
  • Dirkis, M, ‘Overview of Australian International Tax Reform: The Review of International Taxation Arrangements’ presented to the World Tax Conference, Sydney, 27 February 2004
  • Dirkis, M, ‘Much ado about nothing - Ralph's consideration of small business’ (with Brett Bondfield) presented to the 16th Australasian Tax Teachers Conference, Adelaide, 30 January 2004. Available at National Library of Australia
  • Dirkis, M, ‘Case study on GVSR’ presented at Taxation Institute of Australia’s 11th National Tax Intensive Retreat, Noosa, 21 August 2003
  • Dirkis, M, ‘More of the same in 2003? - An examination of selected developments in tax during 2002 and first quarter of 2003’ distributed at the Taxation Institute of Australia’s NSW Regional Seminars - 6 April (Canberra), 11 April (Newcastle) and 2 May 2003 (Ballina)
  • Dirkis, M, ‘Fixing your tax problem (the hang over cure): A critical (sober) overview of where to go for what and why’ presented at Taxation Institute of Australia’s National Convention, Adelaide, 29 March 2003
  • Dirkis, M, ‘Value Shifting – A Practical Nightmare?’ presented at Taxation Institute of Australia’s Financial Services Taxation Conference, Coolum, 28 February 2003
  • Dirkis, M, ‘2002 another year of change – A review of major developments’ presented at Taxation Institute of Australia’s Twilight seminar, Perth, 12 December 2002
  • Dirkis, M, ‘Reviewing the ‘Review of International Taxation Arrangements’ ‘ presented at Taxation Institute of Australia’s International Master Class, Sydney, 14 October 2002
  • Dirkis, M, ‘Review of Developments - The Last 12 months’ presented at Taxation Institute of Australia’s Far North Queensland Convention, Cairns, 11 September 2002
  • Dirkis, M, ‘Improved model or another old banger? Evaluating the new general value shifting regime (GVSR)’ presented at Taxation Institute of Australia’s 10th National Tax Intensive Retreat, Coolum, 29 August 2002
  • Dirkis, M, ‘Australian income tax policy and income tax law development - past, present and future: A personal critique’ presented to the 14th Australasian Tax Teachers Conference, Auckland, 18 January 2002. Available at National Library of Australia
  • Dirkis, M, ‘Staying in the Shallows - Simplified Tax System’ presented at Taxation Institute of Australia’s Queensland Convention, Gold Coast, 19 May 2001
  • Dirkis, M, ‘Selected aspects of the proposed Entity Tax’ presented at Taxation Institute of Australia’s North Queensland Convention, Townsville, 15 February 2001
  • Dirkis, M, ‘Australia's source rules under review: Change for change sake or needed reform? (A working paper)’ presented to the 13th Australasian Tax Teachers Conference, ATAX, Sydney, 3 February 2001. Available at National Library of Australia
  • Dirkis, M, ‘Simplified Tax System: Overview Seminar: or STS Exposed: A Simplified Tax System for Small Business or a Tax System for Simple Businesses?’ presented at Taxation Institute of Australia Seminar, Adelaide, 15 November 2000. The paper was re-presented at a Perth Seminar on 16 November 2000
  • Dirkis, M, ‘Safe Harbour or Difficult Channel: Simplified Tax System for Small Business’ presented at Taxation Institute of Australia’s Tasmanian State Convention, 20 October 2000
  • Dirkis, M, ‘A climate of change – Working Asset Deductions – Case studies’ presented at Taxation Institute of Australia's Tax Intensive Retreat, Noosa, 4 August 2000
  • Dirkis, M, ‘Residency of companies in Australia: A case for law reform (A working paper)’ presented to the 12th Australasian Tax Teachers Conference, Melbourne, 5 February 2000
  • Dirkis, M, ‘Striking the balance between efficient capital markets and national objectives: Case studies on the regulation of mergers and acquisitions in Australia and the People's Republic of China’ presented to Symposium on the reform of China's securities and bankruptcy law, China University of Political Sciences and Law, Beijing, China, 21 September 1998
  • Dirkis, M, ‘Investigative Powers Revisited: The State and Territory Revenue Law’ (with Robin Woellner)presented to the 10th Australasian Tax Teachers Conference, Sydney, 17 January 1998
  • Dirkis, M, ‘Residency of individuals in Australia: A case for law reform’ presented to the 9th Australasian Tax Teachers Conference, Auckland, New Zealand, 21 January 1997
  • Dirkis, M, ‘Recent Changes to the Taxation of Minors’ presented on my behalf at Taxation Institute of Australia's 1995 New South Wales Regional Seminar at Newcastle on 6 April 1995. The paper was also re-presented at the Goulburn Seminar and the Wollongong Seminar, both held on 5 May 1995
  • Dirkis, M, ‘The Tale of two FIFIs: A Comparative Review of Foreign Investment Fund Measures in Australia and New Zealand’ presented to the 5th Australasian Tax Teachers Conference, Christchurch, New Zealand, 19 January 1993
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Unpublished Conference/Seminar Papers

  • Dirkis, M and Bondfield, 'RITA: recording the history not the numbers (A Working Paper)' presented to the 23rd Australasian Tax Teachers Conference, Melbourne, 20 January 2011
  • Dirkis, M, 'Two Days in October – The Salvaging or Condemnation of the Henry Review?' presented to Institute of Public Accountants' Tasmanian Congress and Small Business Symposium 2011, 20 May 2011, Cradle Mountain, Tasmania
  • Dirkis, M, 'International Developments in Respect of Exchange of Tax Information Since 1998', presented at International Fiscal Association Australia Panel Discussion on Tax Information Exchange Agreements, Sydney, 21 October 2010
  • Dirkis, M, 'The demise of international tax avoidance? The internationalisation of tax law policy and tax administration' presented at Distinguished Scholars Lecture Series, Sydney Law School, 27 July 2010
  • Dirkis, M, 'The Australian Taxation Office’s Investigatory Powers and Practices: Evolution or Change?' presented at 22nd Annual Australasian Tax Teachers’ Association Conference, Sydney, 20-22 January 2010
  • Dirkis, M, 'The Expression "Liable to Tax by Reason of His Domicile, Residence,…" Under Article 4 (1) of the OECD Model Convention' presented at Residence of Individuals Under Tax Treaties and EC Law, Milan, 23 November 2009
  • Dirkis, M, ‘A taxing climate: The taxation aspects of the Carbon Pollution Reduction Scheme (CPRS)’ presented at the Applied Law and Policy Contemporary Issues in Law and Policy Symposium 2009, Curtin University of Technology, Perth, 2 July 2009
  • Dirkis, M, ‘Current issues on tax administration in SGATAR member countries’ presented at Asia-Oceania Tax Consultants’ Association (AOTCA) conference Shanghai, China, 28 November 2008
  • Dirkis, M, ‘Countering globalisation: The internationalisation domestic taxation information gathering and debt collection powers’, a background paper for Working Group 1 of the 38th Study Group on Asian Tax Administration and Research (SGATAR) , Guangzhou, China, 4 to 6 November 2008
  • Dirkis, M, ‘Australia’s Tax System’ presented to the Shanghai Municipal Certified Tax Agent Association, Sydney, 3 May 2008
  • Dirkis, M, ‘Tax reform process’ – presented to ATAX’s Tax Policy Intensive, Sydney, 19 April 2008
  • Dirkis, M, ‘Key issues for consultation in 2008’ presented to the Taxation Institute of Australia’s Melbourne Breakfast Club 28 February 2008
  • Dirkis, M, ‘Technical update and the Inspector General of Taxation in respect of Reviews into the Tax Office’s Administration of Public Binding Advice, the Non-Lodgement of Income Tax Returns, and Aspects of the Australian Taxation Office’s Settlement of Active Compliance Activities’ presented to the Taxation Institute of Australia’s Brisbane Breakfast Club on 6 December 2007
  • Dirkis, M, ‘Review of Unlimited Amendment Periods in the Income Tax Laws’ presented to the Taxation Institute of Australia’s Corporate Club in Melbourne on 19 September 2007 and Breakfast Club on 27 September 2007, and at the Sydney Breakfast Club, 2 October 2007
  • Dirkis, M, ‘Selected aspects of the emerging Australian ‘model’ Double Tax Agreement: A working paper’ presented to the Taxation Institute of Australia’s Tax Discussion Group No 1, Sydney, 2 May 2007
  • Dirkis, M, ‘Managing the tax reform process past– A working paper’ – presented to ATAX’s Tax Policy program, Sydney, 31 March 2006
  • Dirkis, M, ‘The same old same old: Corporate residency after RITA’ presented to the Taxation Institute of Australia’s Tax Discussion Group No 1, Sydney, 5 October 2005
  • Dirkis, M, ‘Has anything changed in corporate residency after RITA?’ presented to the Second Annual International Tax Seminar, University of Sydney, Sydney, 15 June 2005
  • Dirkis, M, ‘Managing the tax reform process past and present, focusing on the evolving role of consultation – A working paper’ – presented to ATAX’s Tax Policy students, Sydney, 9 October 2004
  • Dirkis, M, ‘Industry overview’ – presented to Thompson/ATP strategic business conference, Sydney, 3 February 2004
  • Dirkis, M, ‘Tax Agents and rulings – parts of a tax system in transition’ – presented to the Tokyo Public Tax Accountant’s Association Research Mission to Australia, Sydney, 1 December 2003
  • Dirkis, M, ‘Technology as a research tool’ (with Katie Walsh) presented at Thai Judges Workshop conducted by Federal Court of Australia, Sydney, 11 September 2003
  • Dirkis, M, ‘Introduction and background to Australia’s tax system’ presented to a Taxation Institute staff seminar, 21 July 2003
  • Dirkis, M, ‘Overview of tax policy in Australia’ presented to accounting students at University of Sydney, 15 May 2003
  • Dirkis, M, ‘Evaluation of the ATO’s Tax Agent Relationship Management Model’ presented at Taxation Institute of Australia’s National Convention, Adelaide, 27 March 2003
  • Dirkis, M, ‘Beyond 2002 - An examination of selected developments in tax with a view to their fate in 2003’ presented to the Taxation Institute of Australia’s Tax Discussion Group No 1, Sydney, 5 February 2003
  • Dirkis, M, ‘Tax and accounting interface in Australia – A Discussion paper’ presented to the 15th Australasian Tax Teachers Conference, Wollongong, 31 January 2003
  • Dirkis, M, ‘Tax compliance: A major issue for small business in the past, in the present and in the future’ (with Brett Bondfield) presented to Council for Small Business Association’s Small Business Summit, Canberra, 29 May 2002
  • Dirkis, M, ‘The Tax Value Method (TVM)’ address to the Tax Committee of the Self Funded Retirees Association, Sydney, 8 November 2001
  • Dirkis, M, ‘Corporate residency reform’ presented to the Taxation Institute of Australia’s Tax Discussion Group No 1, Sydney, 5 July 2000
  • Dirkis, M, ‘GST and Business Tax Reform’ presented to Solution 6 Accounting Update Seminar, Sydney, 25 May 2000
  • Dirkis, M, ‘Teaching tax with Humour’ (with Michael Kobetsky) presented to the 11th Australasian Tax Teachers Conference, Canberra, 7 February 1999
  • Dirkis, M, ‘A beginners guide to sabbatical: some personal observations’ (with John Gilchrist) presented at a School of Law Seminar, University of Canberra, Canberra, 11 November 1998
  • Dirkis, M, ‘The beat goes on: The tax law improvement project’ presented to Faculty of Commerce, University of Southern Queensland, Toowoomba, 16 October 1998
  • Dirkis, M, ‘A survivor's guide to the CGT rewrite’ presented to Canberra Tax Discussion Group, Canberra, 17 August 1998
  • Dirkis, M, ‘Taxation and GST’ presented as part of the Northside Business/Economics/Accounting Seminar for the Hawker College, Canberra, 11 August 1998
  • Dirkis, M, ‘Tax Law Update’ presented to Canberra Tax Discussion Group, Canberra, 20 July 1998
  • Dirkis, M, ‘Tax Reform Australian Style: Building on the US model’ presented as a Staff Seminar for the Loyola Law School, Los Angeles, USA, 24 September 1997
  • Dirkis, M, ‘Tax reform in Australia since 1985’ presented as a staff seminar for the School of Accountancy, University of Sydney, Sydney, 13 August 1997
  • Dirkis, M, ‘Guide to the Income Tax Assessment Act 1997’ presented to Taxation Institute of Australia Discussion Group, Canberra, 23 April 1997
  • Dirkis, M, ‘Tax sites on the Internet’ presented to Canberra Tax Discussion Group, Canberra, 16 September 1996
  • Dirkis, M, ‘Corporate Beneficiaries: A tax planning opportunity’ presented to Canberra Tax Discussion Group, Canberra, 16 September 1996
  • Dirkis, M, ‘Introduction’, ‘Stamp duty on conveyances’, ‘Insurance taxation’ and ‘Stamp duty on motor vehicle registrations and transfers’ presented to State Taxation Law Workshop for the Commonwealth Grants Commission, 20 February 1996.
  • Dirkis, M, ‘Overview of the Australian Taxation System’, ‘Taxation of domestic depositors’, ‘Taxation on foreign depositors’, ‘Taxation of Australian banks’, ‘Taxation of Foreign Banks’ and ‘Taxation of Australian investors in foreign banks’ presented to a program for managers from the Agricultural Bank of China, 29 November 1995
  • Dirkis, M, ‘Testamentary and Family Maintenance Trusts’ (with Michael Baumann) presented to Taxation Institute of Australia Discussion Group, Canberra, 16 August 1995
  • Dirkis, M, ‘Nobody Wins: Part IVA after Peabody’ presented to Taxation Institute of Australia Discussion Group, Canberra, 15 March 1995
  • Dirkis, M, ‘Old Deeds/New Problems: Tax planning and discretionary trusts’ presented to Taxation Institute of Australia Discussion Group, Canberra, 16 February 1994
  • Dirkis, M, ‘The Twilight Zone: The Taxation Implications for Residents and Owners of Self Funded Retirement Villages’ presented as part of the Lunchtime Seminar Series for the Centre for National Corporate Law Research, Canberra, 28 April 1993
  • Dirkis, M, ‘Retirement Villages - Set up and Ongoing Issues’ presented to Taxation Institute of Australia Discussion Group, Canberra, 17 February 1993
  • Dirkis, M, ‘The Australian legislative process: Taxation and residency’ presented to Income Tax Study Group, China's State Tax Bureau, in Canberra, 17 December 1991
  • Dirkis, M, ‘Residency status of foreign diplomatic and Consular Representatives and the application of the Tax File Number arrangements’ presentation on behalf Department of Foreign Affairs to representatives of all foreign missions in Canberra, 2 July 1991
  • Dirkis, M, ‘Informal Channels of Review: The Problem Resolution Program’ presentation to the LLM Tax Administration class, University of Adelaide, October 1988


Published Interview/Discussions

  • Chaired a discussion panel for Lexis/Nexis on 16 May 2006 – proceedings published as ‘Corporate Australia: Tax Consolidation Regime’ (June 2006) Inside Tax 28-31
  • Interviewed the Commissioner of Taxation on 6 April 2006 – published as Andrew Mills and Michael Dirkis ‘Relationship matters – Leading the Australian Taxation Office’ (2006) 40 Taxation in Australia 427-8