People_

Professor Michael Dirkis

BEc (ANU) LLB (Adelaide) GradDipLegalPrac (SAIT) LLM (Adelaide) PhD (ANU)

Professor of Taxation Law

Phone

+61 2 9351 0479

Fax

+61 2 9351 0200

Email

michael.dirkis@sydney.edu.au

Address

F10 - Law School (Camperdown)

The University of Sydney

Biographical details

Dr Michael Dirkis is a noted researcher, having authored and co-authored over 600 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 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.

Research interests

Tax policy
Tax administration
International taxation
Environmental taxes

Teaching and supervision

Australian International Taxation
Capital Gains Tax
Comparative International Taxation
Introduction to Australian Business Tax
Taxation of Business and Investment Income A
Taxation of Business and Investment Income B
Taxation of Partnerships and Trusts
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

Treasury’s Tax Treaties Advisory Panel Member
Country expert for IBFD’s Global Tax Treaty Commentaries
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, member of the Taxation Committee and judging panel member for the Forsyth/Pose Scholarship
Committee member of Tax Institute’s Large Business and International Committee and its NSW Technical Committee
Member of the Law Society of the Australian Capital Territory

Selected publications

Australian International Income Taxation: Policy, Principles and Practice

(Thomson Reuters, 2021)

Income Taxation: Commentary & Materials - 9th edition

(Thomson Reuters, 2020)

Is it Australia's?: Residency and Source Analysed

(Australian Tax Research Foundation, 2005)

Income Tax: Text, Materials and Essential Cases (4th edition)

(Federation Press, 2003)

Publications

By Type

Expand all

Books

Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2023). Income Taxation: Commentary & Materials - 10th edition. Pyrmont, NSW: Thomson Reuters (Professional) Australia Ltd.
Jogarajan, S., McLaren, J., Walpole, M., Dirkis, M., Taylor, J. (2021). Australian International Income Taxation: Policy, Principles and Practice. Sydney: Thomson Reuters.
Stewart, M., Cooper, G., Vann, R., Dirkis, M. (2020). Income Taxation: Commentary & Materials - 9th edition. Australia: Thomson Reuters.
Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2017). Income Taxation: Commentary and Materials - 8th Edition. Australia: Thomson Reuters.
Dirkis, M. (2005). Is it Australia's?: Residency and Source Analysed. Sydney, Australia: Australian Tax Research Foundation. [More Information]
Dirkis, M., Kobetsky, M., O'Connell, A. (2003). Income Tax: Text, Materials and Essential Cases (4th edition). Sydney: Federation Press.

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Book Chapters

Dirkis, M. (2024). Australia. In International Fiscal Association (Eds.), Cahiers de Droit Fiscal International: Subject 1 “Finding the meaning of nexus for taxes – past, present and future" Vol 108A, (pp. 151-172). Rotterdam, The Netherlands: International Fiscal Association.
Dirkis, M. (2023). Australia: Fears Realized in Respect of the Non-Discrimination Article in Addy v. Commissioner of Taxation. In Eric Kemmeren et al. (Eds.), Tax Treaty Case Law around the Globe 2022, (pp. 373-381). Amsterdam: IBFD Publications.
Dirkis, M. (2023). International Tax Law and Personal Nexus. In Florian Haase and Georg Kofler (Eds.), Oxford Handbook of International Tax Law, (pp. 107-122). Oxford: Oxford University Press. [More Information]
Dirkis, M. (2022). Australia: Facing Its Fears in Respect of the Non-Discrimination Article. In Georg Kofler et al. (Eds.), Tax Treaty Case Law around the Globe 2021, (pp. 223-232). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2022). Australia: Testing the Tax Treaty Residency Tie-Break Rules for Individuals. In Georg Kofler et al. (Eds.), Tax Treaty Case Law around the Globe 2021, (pp. 13-22). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2021). Australia: Applying the tax treaty residency tie-breaker test. In Eric C.C.M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2020, (pp. 17-31). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2021). Australia: The application of the Australia-/United States Convention Income Tax Treaty for relieving double taxation and its interaction with the provisions of the domestic law. In Eric C.C.M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2020, (pp. 297-308). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2018). Australia: Limitations on applying the royalties Article in a digital era. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer et al (Eds.), Tax Treaty Case Law around the Globe 2017, (pp. 209-219). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2018). Australia: Puppet Boards - Where is Central Management and Control Exercised and Where is the Place of Effective Management? In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer et al (Eds.), Tax Treaty Case Law around the Globe 2017, (pp. 13-21). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2018). The current tax residency rules for individuals and companies should not be removed in favour of a simplified set of tax residency rules. In P. Broderick, G. Cooper, K. Davis, R. Deutsch, M. Dirkis, J. Dunne et al (Eds.), The Australian taxation system: The 2017 great debate, (pp. 57-75). Sydney: The Tax Institute.
Dirkis, M. (2016). Australia. In Guglielmo Maisto (Eds.), Taxation of Entertainers and Sportspersons Performing Abroad, (pp. 253-281). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Dirkis, M., Burch, M. (2014). Australia. In Guglielmo Maisto (Eds.), Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties - EC and International Tax Law Series Volume 11, (pp. 187-230). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Dirkis, M. (2014). Australia. In Florian Haase (Eds.), Taxation of International Partnerships: 15 Years OECD Partnership Report: Past, Present and Future, (pp. 27-73). Amsterdam, Netherlands: International Bureau of Fiscal Documentation (IBFD).
Arginelli, P., Dirkis, M. (2014). Revisiting and Reviewing "Reservations", "Observations" and "Positions" to the OECD Model - Selected Provisions: OECD Member Countries. In Guglielmo Maisto (Eds.), Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties - EC and International Tax Law Series Volume 11, (pp. 135-183). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
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 Guglielmo Maisto (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). 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. (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. (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.

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Journals

Dirkis, M., Bondfield, B. (2024). Domestic Preferential Tax Regimes in a Post BEPS Project World: After 25 Years Is It Time for the OECD to Change Its Approach in Determining “Harmful Tax Competition”? Australian Tax Review, 53, 121-141.
Dirkis, M. (2022). A New Direction for Assistance in International Tax Debt Collection? Australian Tax Review, 51(3), 278-288.
Dirkis, M. (2020). Moving to a More “Certain” Test for Tax Residence in Australia: Lessons for Canada? Canadian Tax Journal, 68(1), 143-168. [More Information]
Dirkis, M. (2018). The Ghosts of Levene and Lysaght Still Haunting 90 Years on: Australia's "Great Age" of Residence Litigation? Australian Tax Review, 47, 41-53.
Dirkis, M., Bondfield, B. (2018). The times they are a-changing: recent developments in Australia's international tax rules. Tax Specialist, 21(4), 146-166.
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, 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, 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, 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. (2010). Deja Vu too - Still more searching for certainty: the tax aspects of the CPRS saga. Contax- Taxation Institute 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, 24(4), 565-587.
Dirkis, M. (2009). Being Caught Up by the Past: The Enforcement of Foreign Revenue Debts. Revenue Law Journal, 19(1), 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.
Dirkis, M., Morris, J. (2008). CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper. Tax Specialist, 12(1), 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(11), 614.
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, 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, 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, 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, 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, 19(2), 107-158.
Dirkis, M. (2002). Reviewing an International Tax Review. Tax Specialist, 6, 68-80.

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Conferences

Dirkis, M., Bondfield, B. (2020). Clarification and recalibration of a much-maligned child of business tax reform: Non-commercial losses 20 years on. 32nd Annual Australasian Tax Teachers Association (ATTA) Conference, Hobart: Australasian Tax Teachers Association.
Dirkis, M., Bondfield, B. (2018). Recent developments in Australia's international tax rules. Tax Institute's 33rd National Convention, Cairns, Australia: The Tax Institute.
Dirkis, M., Bondfield, B. (2016). Looking forwards, looking backwards, looking everywhere for international tax information: What does the OECD's Country-by-Country Reporting Initiative mean for Australia? 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20-22 January 2016: Australasian Tax Teachers Association.
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 â€“ 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.

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Magazine / Newspaper Articles

Dirkis, M. (2009). 38th SGATAR Report. Asia-Oceania Tax Consultantsâ€™ 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 Consultantsâ€™ Association Journal, Volume 26, pages 3-4.
Dirkis, M. (2008). Expansion of Australia's international exchange of information. Asia-Oceania Tax Consultantsâ€™ 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 Counselâ€™s Report. TaxVine Newsletter.
Dirkis, M. (2005). An attack on advice: Australiaâ€™s proposed promoter penalty regime. Asia-Oceania Tax Consultantsâ€™ 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 Consultantsâ€™ Association Journal, Volume 21, page 2.
Dirkis, M. (2005). Senior Tax Counselâ€™s Report/Tax Directorâ€™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.

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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.

By Year

Expand all

2024

Dirkis, M. (2024). Australia. In International Fiscal Association (Eds.), Cahiers de Droit Fiscal International: Subject 1 “Finding the meaning of nexus for taxes – past, present and future" Vol 108A, (pp. 151-172). Rotterdam, The Netherlands: International Fiscal Association.
Dirkis, M., Bondfield, B. (2024). Domestic Preferential Tax Regimes in a Post BEPS Project World: After 25 Years Is It Time for the OECD to Change Its Approach in Determining “Harmful Tax Competition”? Australian Tax Review, 53, 121-141.

2023

Dirkis, M. (2023). Australia: Fears Realized in Respect of the Non-Discrimination Article in Addy v. Commissioner of Taxation. In Eric Kemmeren et al. (Eds.), Tax Treaty Case Law around the Globe 2022, (pp. 373-381). Amsterdam: IBFD Publications.
Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2023). Income Taxation: Commentary & Materials - 10th edition. Pyrmont, NSW: Thomson Reuters (Professional) Australia Ltd.
Dirkis, M. (2023). International Tax Law and Personal Nexus. In Florian Haase and Georg Kofler (Eds.), Oxford Handbook of International Tax Law, (pp. 107-122). Oxford: Oxford University Press. [More Information]

2022

Dirkis, M. (2022). A New Direction for Assistance in International Tax Debt Collection? Australian Tax Review, 51(3), 278-288.
Dirkis, M. (2022). Australia: Facing Its Fears in Respect of the Non-Discrimination Article. In Georg Kofler et al. (Eds.), Tax Treaty Case Law around the Globe 2021, (pp. 223-232). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2022). Australia: Testing the Tax Treaty Residency Tie-Break Rules for Individuals. In Georg Kofler et al. (Eds.), Tax Treaty Case Law around the Globe 2021, (pp. 13-22). Vienna: Linde Verlag Ges.m.b.H.

2021

Dirkis, M. (2021). Australia: Applying the tax treaty residency tie-breaker test. In Eric C.C.M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2020, (pp. 17-31). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2021). Australia: The application of the Australia-/United States Convention Income Tax Treaty for relieving double taxation and its interaction with the provisions of the domestic law. In Eric C.C.M. Kemmeren et al (Eds.), Tax Treaty Case Law around the Globe 2020, (pp. 297-308). Vienna: Linde Verlag Ges.m.b.H.
Jogarajan, S., McLaren, J., Walpole, M., Dirkis, M., Taylor, J. (2021). Australian International Income Taxation: Policy, Principles and Practice. Sydney: Thomson Reuters.

2020

Dirkis, M., Bondfield, B. (2020). Clarification and recalibration of a much-maligned child of business tax reform: Non-commercial losses 20 years on. 32nd Annual Australasian Tax Teachers Association (ATTA) Conference, Hobart: Australasian Tax Teachers Association.
Stewart, M., Cooper, G., Vann, R., Dirkis, M. (2020). Income Taxation: Commentary & Materials - 9th edition. Australia: Thomson Reuters.
Dirkis, M. (2020). Moving to a More “Certain” Test for Tax Residence in Australia: Lessons for Canada? Canadian Tax Journal, 68(1), 143-168. [More Information]

2018

Dirkis, M. (2018). Australia: Limitations on applying the royalties Article in a digital era. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer et al (Eds.), Tax Treaty Case Law around the Globe 2017, (pp. 209-219). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M. (2018). Australia: Puppet Boards - Where is Central Management and Control Exercised and Where is the Place of Effective Management? In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer et al (Eds.), Tax Treaty Case Law around the Globe 2017, (pp. 13-21). Vienna: Linde Verlag Ges.m.b.H.
Dirkis, M., Bondfield, B. (2018). Recent developments in Australia's international tax rules. Tax Institute's 33rd National Convention, Cairns, Australia: The Tax Institute.
Dirkis, M. (2018). The current tax residency rules for individuals and companies should not be removed in favour of a simplified set of tax residency rules. In P. Broderick, G. Cooper, K. Davis, R. Deutsch, M. Dirkis, J. Dunne et al (Eds.), The Australian taxation system: The 2017 great debate, (pp. 57-75). Sydney: The Tax Institute.
Dirkis, M. (2018). The Ghosts of Levene and Lysaght Still Haunting 90 Years on: Australia's "Great Age" of Residence Litigation? Australian Tax Review, 47, 41-53.
Dirkis, M., Bondfield, B. (2018). The times they are a-changing: recent developments in Australia's international tax rules. Tax Specialist, 21(4), 146-166.

show 3 more

2017

Cooper, G., Dirkis, M., Stewart, M., Vann, R. (2017). Income Taxation: Commentary and Materials - 8th Edition. Australia: Thomson Reuters.

2016

Dirkis, M. (2016). Australia. In Guglielmo Maisto (Eds.), Taxation of Entertainers and Sportspersons Performing Abroad, (pp. 253-281). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Dirkis, M., Bondfield, B. (2016). Looking forwards, looking backwards, looking everywhere for international tax information: What does the OECD's Country-by-Country Reporting Initiative mean for Australia? 28th Australasian Tax Teachers Association Conference, Sydney, Australia, 20-22 January 2016: Australasian Tax Teachers Association.

2014

Dirkis, M., Burch, M. (2014). Australia. In Guglielmo Maisto (Eds.), Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties - EC and International Tax Law Series Volume 11, (pp. 187-230). Amsterdam: International Bureau of Fiscal Documentation (IBFD).
Dirkis, M. (2014). Australia. In Florian Haase (Eds.), Taxation of International Partnerships: 15 Years OECD Partnership Report: Past, Present and Future, (pp. 27-73). Amsterdam, Netherlands: International Bureau of Fiscal Documentation (IBFD).
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).
Arginelli, P., Dirkis, M. (2014). Revisiting and Reviewing "Reservations", "Observations" and "Positions" to the OECD Model - Selected Provisions: OECD Member Countries. In Guglielmo Maisto (Eds.), Departures from the OECD Model and Commentaries: Reservations, observations and positions in EU law and tax treaties - EC and International Tax Law Series Volume 11, (pp. 135-183). Amsterdam: International Bureau of Fiscal Documentation (IBFD).

show 1 more

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, 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.

show 1 more

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, 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, 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., Bondfield, B. (2010). Deja Vu too - Still more searching for certainty: the tax aspects of the CPRS saga. Contax- Taxation Institute of Australia.
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.

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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, 24(4), 565-587.
Dirkis, M. (2009). 38th SGATAR Report. Asia-Oceania Tax Consultantsâ€™ Association Journal, Volume 28, pages 3-4.
Dirkis, M. (2009). Australia. In Guglielmo Maisto (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), 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). 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. (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.

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2008

Dirkis, M. (2008). 37th SGATAR. Asia-Oceania Tax Consultantsâ€™ 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.
Dirkis, M., Morris, J. (2008). CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper. Tax Specialist, 12(1), 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 Consultantsâ€™ Association Journal, Volume 26, pages 4-5.
Dirkis, M. (2008). Keeping ahead in the developments of climate change. Taxation in Australia, 42(11), 614.
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). 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, 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.

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2007

Dirkis, M. (2007). Ripe for reform: Australia's domestic source rules. Bulletin for International Taxation, 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's Report. TaxVine Newsletter.
Dirkis, M. (2007). Senior Tax Counsel: Update on the Tax Consultative Agenda. Taxation in Australia, 42, 62.
Dirkis, M. (2007). Tax change or tax reform: Business tax reform evaluated seven years on. Business Tax Reform â€“ Meet the Critics (2006), Australia: Australian Tax Research Foundation.

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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, 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 Counselâ€™s Report. TaxVine Newsletter.
Dirkis, M. (2006). The same old same old: Corporate residency after RITA. Australian Tax Forum, 21, 27-70.

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2005

Dirkis, M. (2005). An attack on advice: Australiaâ€™s proposed promoter penalty regime. Asia-Oceania Tax Consultantsâ€™ 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. [More Information]
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 Consultantsâ€™ 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 Counselâ€™s Report/Tax Directorâ€™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.

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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, 19(2), 107-158.
Dirkis, M. (2004). The Who of Tax. ConTax Newsletter.

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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.

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

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.

The University of Sydney Law School

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Professor Michael Dirkis

Selected publications

Publications

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Selected Grants

2012

In the media