Professor Stephen Barkoczy

Publications

2012

A selection Professor Barkoczy's other publications are available at:
http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=362223

S Barkoczy, Foundations of Taxation Law, (CCH Australia Limited, 4th Ed, 2012)

R Woellner, S Barkoczy, S Murphy, C Evans, D Pinto, Australian Taxation Law, (CCH Australia Limited, 22nd Ed, 2012).

2011

Books

R Woellner, S Barkoczy, S Murphy, C Evans, D Pinto, Australian Taxation Law, (CCH Australia Limited, 2011).

S Barkoczy, Core Tax Legislation & Study Guide, (CCH Australia Limited, 14th ed, 2011).

Book Chapters

S Barkoczy, 'Double Tax Agreements', in Stephen Barkoczy (ed), Foundations of Tax Law, (CCH Australia Limited, 4th ed) 874-890.

S Barkoczy,  'Trusts',  in Stephen Barkoczy (ed), Foundations of Tax Law, (CCH Australia Limited, 4th ed) 665-698.

2010

Barkoczy, S. Foundations of Taxation Law, CCH Australia Limited, Sydney, NSW, Australia (2010).

Barkoczy, S, Rider, C, Baring, J & Bellamy, N.  Australian Tax Casebook, CCH Australia Limited, North Ryde, NSW, Australia (2010).

2009

Barkoczy, S L. Foundations of Taxation Law. CCH Australia Ltd, Sydney NSW Australia, (2009).

Woellner, R, Barkoczy, S L, Murphy, S and Evans, C C. Australian Taxation Law.19th Ed. CCH Australia Ltd, Sydney NSW (2009).

Barkoczy, S L and Edmundson, P. 'Australasian and South East Asian venture capital tax expenditure programs' (2009) 37(1) International Tax Review Intertax 56-73.

2008

Woellner, R, Barkoczy, S L, Murphy, S and Evans, C. Australian Taxation Law. 18th Ed. CCH Australia Ltd, North Ryde NSW, (2008).

Barkoczy, S. ‘Doing Research in Tax Law – The Australian Experience: Making a Doctoral Thesis Examiner Friendly’ Institute for Austrian and International Tax Law, Wirtschafts Universitat (Vienna University of Economics and Public Administration), Vienna, Austria, March 2008.

Barkoczy, S. ‘Structuring a Doctoral Thesis in Law – An Examiner’s Perspective’ Doctor of Juridical Science Seminar, Faculty of Law, Monash University, Melbourne, October 2008.

Barkoczy, S. ‘Challenges of Teaching Taxation Law and Integrating Practice into Tax Teaching to Inspire Students’  The Vice Chancellor’s Showcase of Teaching Excellence 2008, Monash University, October 2008.

Barkoczy, S and  Edmundson, P.  ‘Australasian and South East Asian Venture Capital Tax Initiatives’ 20th Annual Australasian Tax Teachers Conference, University of Tasmania, Hobart, January 2008.

Barkoczy, S. ‘Some Propositions Concerning the Deductibility of Interest’ Melbourne Tax Discussion Group, Melbourne, May 2008.

2007

Australian Taxation Law (with Woellner, R., Murphy, S. & Evans, C.) (18th ed) CCH Australia Ltd

Government Venture Capital Incentives – A Multi-Jurisdiction Comparative Analysis. (with Sandler, D.) Australian Tax Research Foundation (2007)

Australian Tax Casebook (with Rider, C., Baring, R. & Bellamy, N.) (8th ed) CCH Australia Ltd

2007 Core Tax Legislation and Study Guide (10th ed) CCH Australia Ltd

“Comparison of the Recent Reforms to Australia’s and New Zealand’s Venture Capital Tax Incentive Schemes and Investment Vehicles” (2007) 61(5) Bulletin for International Taxation 199-206

Conference Papers;
Venture Capital Tax Expenditure Programs - An International Comparative Analysis of Legal Structures and Benifits (with Sandler, D.), presentation and delivery of Report to teh Department of Industry, Tourism and Resources, Canberra, February 2007

Simplified Superannuation, presentation at the Victorian Bar Continuing Legal Education and Victorian Tax Bar Seminar, Melbourne, November 2007

Simpler Super? - An Overview of Austraia's New Superannuation Tax Rules, presentation to the Melbourne Tax Discussion Group, Melbourne, July 2007

Taxation, presentation on Taxation Issues Relating to Native Title for Aurora Project, NRTB Legal Masterclass, Tranby Centre, Sydney, July 2007

Making a Thesis Examiner Friendly, Doctor of Juridical Science Seminar, Faculty of Law, Monash University, June 2007

Expert Commentary;
Witness presenting testimony on Government Venture Capital Programs, testimony to Inquiry into the State of Australia's Manufactured Export and Import Competing Base Now and Beyond the Resources Boom, House of Representatives Standing Committee on Economics, Finance and Public Administration, Melbourne, March 2007 (reported in Hansard, House of Reresentatives, Standing Committee on Economics, Finance and Public Administration, 15 March 2007, pp33-43)

2006

Venture Capital Tax Expenditure Programs – An International Comparative Analysis of Legal Structures and Benefits, A Report Prepared for the Department of Industry, Tourism and Resources. (with Sandler, D., Glover, J. & Kowalski, R.) Commonwealth of Australia (2006)

Australian Taxation Law (Woellner, R., Murphy, S. & Evans, C.) (17th ed) CCH Australia Ltd.

2006 Core Tax Legislation and Study Guide (9th ed) CCH Australia Ltd.

“Caveat Emptor – Share Acquisitions in Australian Corporate Groups” (2006) 60(4) Bulletin for International Taxation 150-156

“Australia’s Revolutionary Superannuation Proposals” (with Yarrow, D.) (2006) 43(12) Tax Notes International 983-986.

“Concession Fees Tax-Deductible, High Court Rules” (with Dyson, T.) (2006) 43(6) Tax Notes International 463-467.

2005

Woellner R, Barkoczy S, Murphy S and Evans C,2005 Australian Taxation Law'(15th ed, CCH Australia Ltd) (2005)

Barkoczy S, 2005 Core Tax Legislation and Study Guide (8th ed, CCH Australia Ltd) (2005)

Baxter D and Barkoczy S, 'Australia’s new tax rules for dividends attributable to an Australian branch' (2005) 39(10) Tax Notes International  929-932

Barkoczy S, 'Australia’s amended off-market share buy-back rules' (2005) 38(7) Tax Notes International 589-590

Notes

Barkoczy S, 'Australia to disallow deductions for illegal activities' (2005) Worldwide Tax Daily 83-6

Government submissions

Barkoczy S, 'Australian Venture Capital Industry Review – Submission relating to the Pooled Development Funds Program'.  Submission made to the Venture Capital Review Expert Group established by the Minister for Industry, Tourism and Resources, 9 May 2005 (10 pages)

Stewart M, Barkoczy S and Glover J, 'Australian Venture Capital Industry Review – Submission relating to the Venture Capital Limited Partnership (VCLP) regime'.  Submission made to the Venture Capital Review Expert Group established by the Minister for Industry, Tourism and Resources, 14 May 2005 (8 pages)

2004

Woellner R, Barkoczy S, Murphy S and Evans C, 2004 Australian Taxation Law (14th ed, CCH Australia Ltd)

Barkoczy S, 2004 Core Tax Legislation and Study Guide (7th ed, CCH Australia Ltd)

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (7th ed, CCH Australia Ltd) 

Barkoczy S, 'Australian off-market share buy-backs and draft taxation determination TD 2004/D1' (2004) 34(2) Tax Notes International 209-213

Barkoczy S, 'Australia’s new Forex regime' (2004) 1 Journal of Australian Taxation 6-55

Notes

Trethewey J and Barkoczy S, 'Nothing nentured, nothing gained' (2004) 78(7) Law Institute Journal 80-81

Trethewey J and Barkoczy S, 'Share dermination' (2004) 78(3) Law Institute Journal 82-83

Trethewey J and Barkoczy S, 'Understanding "off-market" share buy-backs' (2004) 78(1/2) Law Institute Journal 80-81.

2003

Woellner R, Barkoczy S, Murphy S and Evans C, Australian Taxation Law (13th ed, CCH Australia Ltd) 

Barkoczy S, 2003 Core Tax Legislation and Study Guide (6th ed, CCH Australia Ltd) 

Barkoczy S, 'Tax expenditure programs for promoting venture capital investment in Australia' (2003) 57 8(9) Bulletin for International Fiscal Documentation 412-421

Barkoczy S, 'Consolidation and imputation' (2003) 1 Journal of Australian Taxation 78-112

Barkoczy S, Trethewey J,  and Bennett M, 'Liquidations – Tax Issues' (2002) 2 Journal of Australian Taxation 149-184

Trethewey J and Barkoczy S, 'Dealing with tax related liabilities and tax sharing agreements under the consolidation regime' (2003) 55(7) Keeping Good Companies 429-431

Trethewey J and Barkoczy S, 'Tax reform and the new consolidation regime' (2003) 3 The Issues 10-12

Notes

Trethewey J and Barkoczy S, 'A taxing rule' (2003) 77:10 Law Institute Journal 90-91.

2002

Woellner R, Barkoczy S, Murphy S and Evans C, Australian Taxation Law (12th ed, CCH Australia Ltd) 

Barkoczy S, 2002 Core Tax Legislation and Study Guide (5th ed, CCH Australia Ltd) 

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (6th ed, CCH Australia Ltd) 

Government submissions

Barkoczy S and De Zilva A, 'Submission on the review of international taxation arrangements consultation paper', Submission made to the Board of Taxation, Treasury, 15 October 2002 (4 pages)

2001

Barkoczy S, Maloney D and Ngo W, Pooled Development Funds Handbook (ATP) (2001)

Woellner R, Barkoczy S, Murphy S and Evans C, Australian Taxation Law (11th ed, CCH Australia Ltd)

Barkoczy S, 2001 Core Tax Legislation and Study Guide (4th ed, CCH Australia Ltd) 

Barkoczy S, 'Untangling the PDF web' (2001) 5(2) The Tax Specialist 54-65

Barkoczy S, 'Book review: GST and the financial markets' (2001) 11 Revenue Law Journal 132-135

Notes

Bolger T and Barkoczy S, 'The proposed debt and equity tests' (2001) 31 Tax Week 405-411

Bolger T and Barkoczy S, 'Taxation of non-share dividends' (2001) 32 Tax Week 421-425.

2000

Woellner R, Barkoczy S and Murphy S (with contributions from others), Australian Taxation Law (10th ed, CCH Australia Ltd)

Barkoczy S, Nethercott L and Morabito V, 2000 Core Tax Legislation and Study Guide (3rd ed, CCH Australia Ltd)

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (5th ed, CCH Australia Ltd) 

Barkoczy S, 'The meaning of  "incurred": persuasive authority from downunder' (2000) Singapore Journal of Legal Studies 419-442

Barkoczy S, 'The cashflow/tax value and consistent entity regimes: an overview of the draft bill' (2000) 4 Journal of Australian Taxation 295-308

Barkoczy S, 'The GST general anti-avoidance provisions – Part IVA with a GST twist' (2000) 1 Journal of Australian Taxation 35-55

Notes

Barkoczy S and Edmundson P, 'The inconsistent entity regime and draconian non-fixed trust measures' (2000) 49 Tax Week 733-736

Morgan J, Neilson T and Barkoczy S, 'Ralph changes checklist' (2000) Nov InTax 20-22

Iachelini E and Barkoczy S, 'Ryan’s case: a lesson in literal interpretation' (2000) 10 Tax Week 141-144

Barkoczy S, 'GST avoidance and reasonable expectation' (2000) 13 Australian GST Newsletter 5-8

Levy D and Barkoczy S, 'Total and permanent disablement benefits' (2000) 1 Australian Super News 8-10

Editorials

Barkoczy S,  (2000) 6 Journal of Australian Taxation 382-383

Barkoczy S, (2000) 5 Journal of Australian Taxation   330

Barkoczy S, (2000) 4 Journal of Australian Taxation  260

Barkoczy S, (2000) 3 Journal of Australian Taxation 166

Barkoczy S, (2000) 2 Journal of Australian Taxation 80-81

Barkoczy S, (2000) 1 Journal of Australian Taxation 2-3.

1999

Woellner R, Vella T, Burns L, Barkoczy S and Krever R (with contributions from others), Australian Taxation Law (9th ed, CCH Australia Ltd) 

Barkoczy S, Nethercott L and Morabito V, 1999 Core Tax Legislation and Study Guide (2nd ed, CCH Australia Ltd)

Morabito V and Barkoczy S, 'Restricting the judicial review of income tax assessments: scope and purpose of Schedule 1(e) of the Administrative Decisions Judicial Review Act 1977 (Cth)' (1999) 21(1) Sydney Law Review 34-79

Barkoczy S, 'Deductions for travel between home and work' (1999) 5 Journal of Australian Taxation  366-383

Barkoczy S, 'The nature of an income tax assessment' (1999) 1 Journal of Australian Taxation 36-47

Editorials

Barkoczy S, (1999) 6 Journal of Australian Taxation 389-390

Barkoczy S, (1999) 3 Journal of Australian Taxation  120

Barkoczy S, (1999) 2 Journal of Australian Taxation 64-65

Barkoczy S, (1999) 1 Journal of Australian Taxation  2

Notes

Bellamy N and Barkoczy S, 'Deductibility of interest outgoings following the sale of a business: FC of T v Brown' (1999) 32 Tax Week 564-568

Barkoczy S, 'Payne’s case: celebrations may be too early' (1999) 26 Tax Week 434-436

Davey A and Barkoczy S, 'Deductibility of holding company indemnity payments: the Email case' (1999) 15 Tax Week 237-239

Barkoczy S, 'Hello Steele, goodbye Wharf and welcome back Travelodge' (1999) 13 Tax Week 197-201

Trethewey J and Barkoczy S, 'Fishing expeditions and recent Sec 264 cases' (1999) 12 Tax Week 173-178

Barkoczy S and Morgan J, 'Lease incentives: Wattie’s case supports limiting Cooling’s case' (1999) 4 Tax Week 45-48

Barkoczy S, 'Selective grouping: legislative amendment required' (1999) 1 Australian GST Newsletter 3-4

1998

Woellner R, Vella, T, Burns L and Barkoczy S, Australian Taxation Law (8th ed, CCH Australia Ltd) 

Barkoczy S, Nethercott L and Morabito V, 1998 Core Tax Legislation and Study Guide (1st ed, CCH Australia Ltd)

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (4th ed, CCH Australia Ltd) 

Bellamy N and Barkoczy S, 'When will lease incentives be of an income nature?' (1998) 1 Journal of Australian Taxation 14-30

Editorials

Barkoczy  S, (1998) 2 Journal of Australian Taxation 80

Barkoczy S and Nethercott L, (1998) 1 Journal of Australian Taxation 2

Notes

Barkoczy M and Barkoczy S, 'Spouse superannuation contributions' (1998) 72 (10) Law Institute Journal 77-78

Mroczkowski P and Barkoczy S, 'Recent High Court tax decisions – the High Court takes both a broad and a narrow view on CGT issue' (1998) Aug/Sept Commercial Law Newsletter 13

Barkoczy M and Barkoczy M, 'A new dimension on work in progress: Crommelin v DFC of T' (1998) 42 Tax Week 661-663

Barkoczy S and Mroczkowski P, 'The High Court decision in Murry’s case: a return to traditional principles' (1998) 31 Tax Week 465-468

Barkoczy S and Mroczkowski P, 'The High Court’s view on the tax implications of debt defeasance transactions' (1998) 26 Tax Week  365-369

Barkoczy S and Mroczkowski P, 'The NAB case: an illustration of the revenue/capital distinction' (1998) 23 Tax Week 325

Barkoczy S, 'FC of T v Ryan: The full Federal Court’s view on "nil assessments"' (1998) 20 Tax Week 281-283

Bellamy N and Barkoczy S, 'Not all lease incentive payments are the same' (1998) 9 Tax Week 85-89

N Bellamy and Barkoczy S, 'Lease incentives – the full Federal Court decision in Selleck' (1997) 50 Tax Week 721-724

1997

Woellner R, Vella T, Burns L and Barkoczy S, Australian Taxation Law (7th ed, CCH Australia Ltd) 

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (3rd ed, CCH Australia Ltd) 

Barkoczy S, 'Income according to ordinary concepts – Part 1: mere realisation or business operation?' (1997) 3(2) New Zealand Journal of Taxation Law and Policy 75-95

Barkoczy S, 'Income according to ordinary concepts – Part 2: extraordinary transactions or isolated business ventures?' (1997) 3(3) New Zealand Journal of Taxation Law and Policy 131-147

Barkoczy S, 'Income according to ordinary concepts – Part 3: net profits or gross receipts?' (1997) 3(4) New Zealand Journal of Taxation Law and Policy 195-205

Barkoczy S and Morabito V, 'Are the Commissioner of Taxation’s recovery powers fettered by state moratorium and limitation of actions legislation?' (1997) 25(4) Australian Business Law Review 236-245

Barkoczy S, Bellamy N and Chong B, 'Assessability of pre-judgment interest' (1997) 32(1) Australian Lawyer 16-17

Notes

Barkoczy S, 'Ryan’s case: is a "nil assessment" an "assessment"?' (1997) 40 Tax Week 569-573

Barkoczy S and Morabito V, 'The nature of an assessment in the light of Stokes’ case' (1997) 19 Tax Week 262-264

Barkoczy S, 'Deductibility of interest on money borrowed to acquire income producing property: revenue or capital?' (1997) 12 Tax Week 153-156

Barkoczy S and Parisi L, 'Income according to ordinary concepts: lease incentives' (1997) 9 Tax Week 113-117

Bellamy N and Barkoczy S, 'The employee/independent contractor dichotomy: an analysis of the De Luxe Cabs case' (1997) 9 Australian Super News 1-4

1996

Woellner R, Vella T, Burns L and Barkoczy S, Australian Taxation Law (6th ed, CCH Australia Ltd) 

Barkoczy S, Rider C, Baring J and Bellamy N, Australian Tax Casebook (2nd ed, CCH Australia Ltd) 

Morabito V and Barkoczy S, 'What is a tax?: the erosion of the Latham definition' (1996) 6 Revenue Law Journal 43-63

Barkoczy M and Barkoczy S, 'Directors’ liability and the new regime for collecting unremitted tax instalments' (1996) 6 Revenue Law Journal 1 147-157

Barkoczy S and Bellamy N, 'ICI Australia Ltd v FC of T: the Federal Court appeal' (1996) 8(3) CCH Journal of Australian Taxation 2-9

Barkoczy S and Bellamy N, 'Debt defeasance: a comparison of the Unilever and ICI decisions' (1996) 8(1) CCH Journal of Australian Taxation 2-15

Notes

Barkoczy S and Neilson T, 'Tax treatment of work in progress – a call for legislative change' (1996) 70(7) Law Institute Journal 53-56

Barkoczy S, 'The High Court decision in Spotless Services' (1996) 54 Tax Week 821-824

Barkoczy S and Bellamy N, 'An analysis of the ICI decision (Part 2): the CGT issues' (1996) 35 Tax Week 545-548

Barkoczy S and Bellamy N, 'An analysis of the ICI decision (Part 1)' (1996) 34 Tax Week 529-534

Barkoczy S, 'Case 41/96 – the latest view on work in progress' (1996) 32 Tax Week  497-499

Barkoczy S, 'Goodbye Taxation Ruling IT 2535 – Welcome draft Taxation Ruling TR 96/D10' (1996) 25 Tax Week  373-375

Barkoczy S, 'Taxation of work in progress payments' (1996) 22 Tax Week 320-321

Barkoczy S and Bellamy N, 'Loans and establishment fees – never the twain shall meet: the Westpac case' (1996) 20 Tax Week 270-272

S Barkoczy and Bellamy N, 'Captive insurance premiums not captured by Part IVA' (1996) 16 Tax Week  213-218

Barkoczy S, 'Good news on goodwill: the Krakos Investments decision' (1996) 6 Tax Week 73-77

Barkoczy S, 'Deductibility of expenditure on "conventional" items' (1996) 2 Tax Week 9-14

Barkoczy S, 'Independence of independent contractors' (1996) 10 Australian Super News 1-4

1995

Barkoczy S and Bellamy N, 'The group company roll-over: its metamorphosis and multifarious manifestations' (1995) 24(1) Australian Tax Review 18-30

Barkoczy S and Bellamy N, 'The High Court decision in DFC of T v Richard Walter Pty Ltd' (1995) 3(2) Current Commercial Law 86-90

Barkoczy S, 'Section 51(1): characterising deductible outgoings' (1995) 3:4 Taxation in Australia (Red Edition) 206-213

Notes

Barkoczy S and Chong B, 'Stamp duty on the partition of land in Victoria' (1995) 69 Law Institute Journal 885-887

Barkoczy B, 'Directors beware: a review of the decision in Fitzgerald's case' (1995) 42 Tax Week 785-787

Barkoczy S and Witherow P, 'ETP's and Medicare levy: a legislative oversight?' (1995) 37 Tax Week 689-690

Barkoczy S, 'A salvor's lament: the full Federal Court decision in Holmes' (1995) 36 Tax Week 668-669

Barkoczy S, 'Claiming deductions after the cessation of business – the Placer decision' (1995) 32 Tax Week 585-589

1994

Barkoczy S and Bellamy N, 'Employees and independent contractors – the distinction remains' (1994) 23(3) Australian Tax Review 162-167

Barkoczy S and Cussen P, 'When are profits from the sale of leased equipment income in nature: the inconsistent approach of the full Federal Court' (1994) 23(3) Australian Tax Review 153-161

Barkoczy S and Bellamy N, 'The post Myer trilogy: Justice Hill's interpretation of The Myer Emporium Ltd' (1994) 23(1) Australian Tax Review 7-21

Barkoczy S, 'The nature of present entitlement' (1994) 4 Revenue Law Journal 65-73

Barkoczy S and Bellamy N, 'The taxation treatment of work in progress – a lack of symmetry' (1994) 2(2) Current Commercial Law 68-71

Barkoczy S, 'Part IVA Limitations and Uncertainties' (1994) 3(1) Taxation in Australia (Red Edition) 30-37

Barkoczy S, 'The meaning of "asset"' (1994) 2(5) Taxation in Australia (Red Edition) 275-280

Barkoczy S and Bellamy N, 'The Woolcombers decisions: a sensible interpretation of the Coles Myer finance decision' (1994) 6(5) CCH Journal of Australian Taxation 16-21

Barkoczy S, 'The impact of a wide interpretation of Section 160R' (1994) 6(2) CCH Journal of Australian Taxation 19-22

Barkoczy S and Bellamy N 'Losses and outgoings: the "Matching Principle" – a heavier burden?' (1994) 2(3) Taxation in Australia (Red Edition) 151-160

Barkoczy S and Cussen P, 'Capital gains tax and life and remainder interests granted inter vivos' (1994) 6(3) CCH Journal of Australian Taxation 41-48

Barkoczy S, 'Work in progress in professional partnerships' (1994) 6(1) CCH Journal of Australian Taxation 30-34