David Russell AM RFD QC
المحاميين
Publications
2010—
"ADR and Trusts An international guide to arbitration and mediation of trust disputes" - Australian Chapter
with Matthew Sealey January 5, 2015
"Alice in Switzerland or the fiduciary as common informer"
2014 Trusts & Trustees Vol. 20 No. 10 1091-1100
"The recognition, administration and enforcement of foreign trusts”
2013 87 Australian Law Journal (ALJ) 699-709
“Exotic intruders in the fiscal menagerie”
2013 Trusts & Trustees Vol. 19 No. 9 889-900
“Towards Greater Fairness in Taxation – The Preliminary Report of the joint Taxpayer Charter project”
2013 AOTCA, CFE and STEP
(with Michael Cadesky and Ian Hayes)
“The so-called “carbon tax”: is the law a law with respect to taxation?”
2012 The Tax Specialist Vol.16 46 (with Stephen McMillan)
“Some aspects of Administrative Penalties under the Taxation Administration Act 1953”
2012 The Tax Specialist Vol.16 30 (with Stephen McMillan)
“How the North was Won”
2012 The Sydney Papers
“No Marriage of Convenience”
2012 The Australian, (13 June)
“A Return to Sovereign Risk “
“Understanding the Waqf in the World of the Trust”
“Changes in the Rules for Taxing Trusts”
“Investing in Australia: Where Tax Incentives have turned Counterproductive“
2000—
“Sham and Alter Ego Trusts in Australia and New Zealand – a Recent Perspective”
2009 Trusts & Trustees 498 (with B L Jones)
“Tax and Climate Change – New Horizons for Tax Practitioners”
2007 10 The Tax Specialist 273
"Commercial Laws and Taxation - Strengthening Commercial Laws in the APEC Region"
2003 Department of Foreign Affairs and Trade (Australia)
1980—
"The Forgotten Issue: The States and the Republic”
1999 The NO Case Papers 139
"Dispossession cuts both Ways”
1997 The Australian (7 January)
"Wik: The Aftermath”
1997 The Sydney Papers Vol.9 No.4 131
"There’s no Zen in Xenophobia”
1996 The Australian (27 November)
"Subsection 51(1) - Disquieting Trends in the Courts"
1994 2 Taxation in Australia (Red Edition) 161
"Political Log Jam"
1994 2 Taxation in Australia (Red Edition) 131
"The Present Situation of the Tax Consultation Services in Australia and its Perspectives"
1994 AOTCA Technical Reports 61
"Time to Change Tack"
1994 3 Taxation in Australia (Red Edition) 256
"A Look Ahead"
1993 28 Taxation in Australia 16
"Property Income Tax: Looking for Level Ground"
1992 1 Taxation in Australia (Red Edition) 34
Co-Author Butterworths Australian Income Tax Law and Practice Chapter: Part IVA 1989
"A Law Beyond Redemption?"
1989 Quadrant
"Religion - Protection or Prohibition"
The Australian August 1988
"Fair Elections or Foul"
The Australian August 1988
"Arbitration in Contempt"
1987 Quadrant
Contributor to Butterworths Weekly Tax Bulletin
1987, 1988, 1990 (twice), 1991
"Turning on the Power in Queensland"
1985 Institute of Public Affairs Sydney
"Bury the Great Duke"
1984 19 Taxation in Australia 250
"Recent Amendments to Taxation Legislation"
1981 Taxation in Australia
"Private Remedies under the Trade Practices Act"
1981 Queensland Law Society Journal
Conference Papers
2015
“The DIFC Trust Law”
STEP Arabia, Dubai
"B.E.P.S. for Beginners, or Misery loves Company"
Transnational Tax Network, Hong Kong
"Trusts in the Gulf”
UAE French Business Group, Abu Dhabi
"Are Tax Havens Dead?”
Taxation Institute National Convention, Broadbeach
"New Anti-Money Laundering and Controlled Foreign Trust Initiatives and the Future of International Financial Centres”
STEP Mauritius, Mauritius
“Ethics and Tax Compliance: The Morality of Tax Avoidance”
The International Academy of Estate and Trust Law, Florence
2014
“The OECD’s BEPS Action Plan – How will it affect Hong Kong”
Taxation Institute of Hong Kong, Hong Kong
“Limitless: Exchanging Information on an uneven playing field”
(with Javier Canosa)
Legal Week Private Client Forum Americas – The Global Citizen, Sonoma, California
“Trusts and Australian Conflicts of Laws”
Law Society of South Australia and STEP South Australia Annual Trusts Symposium, Adelaide
and STEP New South Wales, Sydney
“A look at the headlines: Protecting your clients once litigation has commenced”
Legal Week Trusts and Estates Litigation Forum, Provence
“The UAE Tax Treaty Network”
Chartered Institute of Taxation, Dubai
“General Anti-Avoidance Rule Experiences” and “Double Tax Treaties and their Uses”
XXIV Offshore Investment Symposium, Oxford
“Islamic Trusts and Conflicts of Laws"
Society of Trusts and Estates Practitioners Wyoming Branch, Jackson Hole
"B.E.P.S. for Beginners, or Misery loves Company"
International Tax Specialist Group, Paris
2013
“Is Australia becoming a Sovereign Tax Risk?”
Tax Institute Financial Services Conference, Sanctuary Cove
“Sovereign Risk – The View of Australia from Abroad”
Tax Institute South Australian State Convention, Barossa Valley
“The AOTCA/CFE/STEP Taxpayer Charter Project”
Challis Group, Sydney
“General Anti-Avoidance Provisions: Do they really work, and do they discourage foreign investment?”
Chamber of Tax Advisors of Russia, St Petersburg
“Taxpayer Charter Project – An Update”
Asia Oceania Tax Consultants’ Association, Hanoi
“Global Private Wealth Transfer Systems – Australia”
New York State Bar Association International Section, Hanoi
“General Anti-Avoidance Rule Experiences” and “Tax Relief in a Hot Climate - The UAE Tax Treaty Network”
(the latter with Elias bou Khalil)
International Tax Specialist Group, London
2012
“Transfer Pricing In Asia And Oceania: Practice, Problems And Court Decisions”
Chamber of Tax Advisers of Russia, Moscow
“General Anti-Avoidance Rules: Lessons From Asia And Oceania”
Chamber of Tax Advisers of Russia, Moscow
“Australian Taxation and Trust Planning for New Arrivals”
Society of Trust and Estate Practitioners New Zealand Conference, Auckland
“Sovereign Risk and Australian Tax”
Diocletian Club, Brisbane
“The Waqf and the Trust” (with Paul Stibbard and Blake Bromley)
The International Academy of Estate and Trust Law, Istanbul
“The Chinese Economy and World Power Status “
and
“The Chinese Tax Treaty Network”
Offshore Investment Conference, Shanghai (also Chair of Conference)
“Exotic Intruders in the Fiscal Menagerie”
Gunn Club, Sydney and Diocletian Club, Brisbane
“Hunting the Rich” (joint presentation with John Humphreys and George Hodgson) and “Tax Avoidance as we know it will be dead in 2017”
Society of Trust and Estate Practitioners Asia Conference, Hong Kong
“Multidisciplinary Practice” (joint presentation with Michael Cadesky, Stephen Coleclough and Kazutaka Takiya)
Asia Oceania Tax Consultants Association Convention, Seoul
“Taxpayer Charter Developments” (with Michael Cadesky and Gil Levy)
International Tax Specialist Group, Singapore
“The Hague Convention in Australia”
Society of Trust and Estate Practitioners Tasmania Branch, Hobart
2011
“The UAE Tax Treaty Network”
Offshore Investment Conference, Dubai
TTN, New York
“Sham Trusts”
STEP Queensland Branch, Brisbane
“Changes in the Rules for Taxing Trusts”
STEP NSW Branch, Sydney
2010
"Effective Tax Treaties – The U.A.E. Tax Treaty Network"
Offshore Investment Conference Dubai
“Commissioner of Taxation v Bamford: Bamford v Commissioner of Taxation in the High Court”
New South Wales Law Society (Young Lawyers CLE), Sydney
“The Australian Taxation of Foreign Trusts”
STEP Asia Conference, Hong Kong
"Transfer Pricing – Australian Developments"
New York State Bar Association International Section, Sydney
AOTCA, Sydney
2009
"Tax Relief in a Hot Climate – The U.A.E. Tax Treaty Network"
Offshore Investment Conference, Dubai
"The Raftland Decision"
Taxation Institute of Australia/Bar Association of Queensland
"Developments in relation to Sham Trusts"
Gunn Club, Sydney
Diocletian Club, Brisbane
2008
"Assessments under Inland Revenue Ordinance section 61A - Recent Decisions of the Court of Final Appeal"
Taxation Institute of Hong Kong, Hong Kong
“Tax and Climate Change”
Offshore Investment Conference, Dubai
Taxation Institute of Australia North Queensland Convention , Cairns
Ratcliffe Society, Sydney
International Tax Specialist Group, Milan
“Tax and Corporate Social Responsibility”
Malaysian Institute of Taxation Convention, Kuala Lumpur
"The Australian Taxation of Foreign Trusts"
STEP Asia Conference, Hong Kong
2007
“Tax and Climate Change”
Law Council of Australia, Taxation Law Seminar, Melbourne
Confédération Fiscale Européene, Brussels
Taxation Institute of Australia National Convention, Adelaide
New York State Bar Association International Section, New York
“International Developments Regarding Sham Trusts”
STEP, Hong Kong
“Paradise Found? - Recent Australian Developments”
International Tax Specialist Group, Toronto
2006
"The Future of Tax in Asia”
Society of Trust and Estate Practitioners, Hong Kong
"New Frontiers for Personal Asset, Trust and Estate Planning: China and the World” (Co-Chair and Presenter)
New York State Bar Association, Shanghai
"Partnerships, Joint Ventures and Tax"
Gunn Club, Sydney
“Advance Transfer Pricing Agreements in the Western Pacific” and “Tax and Climate Change”
Asia Oceania Tax Consultants Association, Hong Kong
"IFRS Implications for the Accounting Standards/Taxation Law interface"
IBC Asia IFRS Conference, Hong Kong
2005
"The Improvement of Professional Risk Awareness and Professional Risk Insurance”
China Certified Tax Agents Association, Beijing and Shanghai
"Conspiracy to Defraud the Revenue“
Malaysian Institute of Taxation, Putra Jaya
"Managing Tax Disputes“
Taxation Institute of Australia National GST Intensive Conference, Gold Coast
"Idlecroft Revisited“
Taxation Institute of Australia, Sydney and Brisbane
2004
"Transfer Pricing: Recent Australian Developments”
World Tax Conference, Sydney
"Safely Leveraging Intangibles within your Transfer Pricing Framework”
IQPC Conference on Leveraging Global Transfer Pricing to Drive Business Transformation, Sydney
"Hart’s Case: What kind of card has the High Court dealt?”
Taxation Institute of Australia Queensland Seminar, Brisbane
2003
“The Globalisation of Tax Culture”
All Pakistan Tax Bar Association, Karachi
2002
“Australian Workplace Agreements and the Evolution of Workplace Culture”
Recruitment & Consulting Services Association, Brisbane
2001
“Capital Allowances”
Taxation Institute of Australia Queensland State Convention, Surfers’ Paradise
“Beyond the Assessment”
Taxation Institute of Australia Queensland Tax Effective Investments Seminar, Brisbane
2000
"The Profits First Rule”
Taxation Institute of Australia Queensland Review of Business Taxation Seminar Brisbane
"The New Tax Regime: Ralph Report Repercussions”
Bar Association of Queensland/Queensland Law Society Symposium, Surfers Paradise
“Challenging the Commissioner: Objections and Appeals
Taxation Institute of Australia Seminar, Brisbane
"Trust Distributions and other Year End Issues”
Television Education Network Trusts: Current Issues seminar, Brisbane
1999
"Noncomplying Superannuation Funds: To Be, or not to Be?”
Taxation Institute of Australia Queensland Breakfast, Brisbane
"The future of the Capital v. Income Distinction”
Taxation Institute of Australia Victorian State Convention, Lorne
"Trusts and the small business rollover and exemption provisions, trust loss provisions”
Taxation Institute of Australia Queensland Spring Seminar, Surfers Paradise
"GST Traps – the New Zealand Experience” (Commentary on Paper by A P Molloy QC)
Taxation Institute of Australia 3rd GST Symposium, Gold Coast
"Root and Branch Reform: The Tax Base Redefined”
Television Education Network Business Tax Reform after Ralph seminar, Brisbane
1998
"The Wik Debate"
Urban Development Institute of Australia National Congress, Brisbane
"Revenue Law"
Bar Association of Queensland/Queensland Law Society Joint Symposium, Surfers Paradise
"The Republic – is there a minimalist position?”
Samuel Griffith Society, Brisbane
"Self Assessment – the Consequences for Tax Professionals”
Malaysian Institute of Accountants/Malaysian Institute of Taxation, Kuala Lumpur
1997
"Substance v. Form: The Australian Taxation Office Approach"
Taxation Institute of Australia National Convention, Melbourne
"One Chamber Only: Queensland's Upper House 75 Years On"
Griffith University Queensland Studies Centre, Brisbane
"Tax Law Improvement Project - the New Regime"
Taxation Institute of Australia Queensland State Convention, Surfers Paradise
"Open Forum Panellist
Australian Tax Teachers Association and University of NSW (ATAX) New Tax Act Seminar, Brisbane
1996
"Trends in Section 51(1)"
Taxation Institute of Australia (Queensland Division) 1996 Educational Programme, Brisbane
"The Workplace Relations Bill 1996 and Trade Union Privilege"
H R Nicholls Society, Melbourne
"What's missing from the State Constitution"
Constitutional Centenary Foundation, Brisbane
"Trends in Australian Jurisprudence"
New Zealand Institute of Chartered Accountants Convention, Surfers Paradise
"The Spotless Case"
Taxation Institute of Australia (Queensland Division) Tax Update, Brisbane
1995
"Time to change Tack"
Institute of Chartered Accountants Queensland Members Congress, Surfers Paradise
"National Standards for the Tax Profession"
Taxation Institute of Australia (Qld Division) North Queensland Convention, Townsville
Open Forum Panellist
Australian Tax Teachers Association and University of NSW (ATAX) New Tax Act Seminar, Brisbane
"Trends in Deductible Expenses"
Taxation Institute of Australia (Victorian Division) State Convention, Melbourne
Taxation Institute of Australia (Tasmanian Division) State Convention, Swansea
1994
"Developments in Taxation of Technology Transactions"
Queensland Society for Computers and the Law, Brisbane
"The National Review of Standards for the Tax Profession"
Taxation Institute of Australia Seminars in Brisbane, Sydney and Perth
"Open Forum Panellist
Taxation Institute of Australia - South Australia State Convention, Wirrina
"Australian Tax Planning measures and implications of emigrating from Hong Kong to Australia"
Taxation Institute of Australia Fifth International Convention, Hong Kong
"The Taxation Implications of an Overseas Company seeking listing on the Australian Stock Exchange"
The Taxation Institute of Hong Kong, Hong Kong
"The Australian system of Tax Advising and Tax Agents"
Taxation Institute of Australia Fifth International Convention, Shanghai
"Update on the National Review of Standards for the Tax Profession" and Open Forum Panellist
Taxation Institute of Australia - Victoria State Convention, Lorne
"The Constitution and our State Constitutions"
Samuel Griffith Society, Brisbane
"Tax Audits for Small Business - The Commissioner's Power to Access Documents"
The Taxation Institute of Hong Kong, Hong Kong
1993
"Tax Planning"
Australian Tax Research Foundation Tax Ethics Workshop, Brisbane
"Judicial Trends in section 51(1)"
Taxation Institute of Australia National Tax Retreat, Port Douglas
"Allowable Deductions: section 51(1), symmetry and exclusion provisions"
Taxation Institute of Australia - Queensland Dinner Seminar and Open Forum, Brisbane
"Open Forum Panellist
Taxation Institute of Australia - Victoria State Convention, Lorne
"Current Policy and Administration Issues within Australia"
Asia-Oceania Tax Consultants' Association General Council meeting, Sydney
1992
"Income Taxes on Property"
AIC Conferences, Property Taxation '92, Brisbane
"The Audit Lottery"
Dramatic presentation for Taxation Institute of Australia, 10th National Convention, Broadbeach
"Property Income Tax: Looking for Level Ground"
Taxation Institute of Australia - Tasmania State Conference, Swansea
1991
"The Political History of Queensland Industrial Relations Reform Program of the 1980s and its Repeal"
H R Nicholls Society, Melbourne
"Aviation Law and the Law of Armed Conflict"
Aviation Law Association, Brisbane
"Corporate Restructuring in the 1990s" and "Extra-Territorial Reach - The Hypothetical"
Australian Stamp Duties Symposium, Gold Coast
"Scottish Australian Mining Co Ltd v. Federal Commissioner of Taxation revisited"
Taxation Institute of Australia (New South Wales Division) State Convention (Dramatic Presentation) Wollongong
"The Legal Consequences of Troubleshooters Available v. BWIU, and the potential application of contract labour in small business using Service Agreements"
Queensland Confederation of Industry Enterprise Bargaining Seminar, Brisbane
1990
"Current Labour Market Reform in New South Wales"
H R Nicholls Society, Sydney
"Dramatic Presentation: "With this file I thee ..."
Taxation Institute of Australia - Queensland, Broadbeach
"The Concept of Assessable Income"
Taxation Institute of Australia - Queensland, Brisbane
1989
"Exchange Control"
Taxation Institute of Australia International Conference, Shanghai, Peoples Republic of China
"Dramatic Presentation: "Are you being searched?"
Taxation Institute of Australia - Queensland, Broadbeach
"Litigation"
International Business Communications Annual Australian Stamp Duties Symposium, Brisbane
"The New Accruals Tax"
Diocletian Club (Tax Discussion Group), Brisbane
"Income Tax Implications of Reserve Service and Pay"
Regional RAAF Legal Reserve Seminar, Townsville
1988
Open Forum Panellist
Taxation Institute of Australia - Queensland State Convention, Broadbeach
"Essential Services Legislation"
H R Nicholls Society, Lorne, Vic.
"Taxing International Transactions - Future Challenges"
Law Council of Australia Bicentennial Legal Convention, (Panellist) Canberra
"The Cash Transactions Reports Act 1988"
Taxation Institute of Australia - Queensland, Brisbane
"Exercising Discretion in Changing Environment - Ensuring Maintenance of Professional Standards"
B R & S International Conference: Tax Advisors and the Law, Melbourne, Brisbane
1987
"Civil Action in Industrial Disputes"
Industrial Relations Society, Brisbane
1986
"Open Forum Panellist
Taxation Institute of Australia (Queensland Division), State Convention, Broadbeach
"The New Taxation Environment"
Australian Institute of Valuers (Queensland Branch) State Convention, Marcoola
"Trade Unions: Privileges and Power"
H R Nicholls Society, Melbourne
1985
"Practical Administrative Law Remedies"
Taxation Institute of Australia (Western Australia Division), Perth
"Remedies for Unlawful Industrial Action"
Industrial Law Seminar for Minister for Employment and Industrial Affairs, Brisbane
1984
"Taxpayers' Remedies against the Commissioner and others outside the Income Tax Assessment Act"
Taxation Institute of Australia (Queensland Branch) State Convention, Surfers Paradise
"Exchange Control Regulations"
Taxation Institute of Australia, Foreign Investment and Exchange Control Seminar, Brisbane
"The Administrative Decisions (Judicial Review) Act 1977"
Queensland Law Society Incorporated Continuing Legal Education Committee, Brisbane
1983
"Taxation Aspects of Sale of a Business: Sale of the Business by Sale of Entity Conducting the Business"
Institute of Chartered Accountants, Professional Development Course, Brisbane
1982
"Taxation of Australian Business in Europe"
Associated and Professional Businessmen's Residential Conference, Verbier, Switzerland
"The Implications of Federal Commissioner of Taxation v. Whitfords Beach Pty Ltd"
Taxation Institute of Australia (Queensland Branch), Taxation Refresher Course, Brisbane
1981
"Liability to Stamp Duty of Inter-State Transactions"
Queensland Law Society Incorporated, Continuing Legal Education, Brisbane
"The Crimes (Taxation Offences) Act 1980"
Queensland Law Society Incorporated, Continuing Legal Education, Brisbane
"Private Remedies under the Trade Practices Act 1974 - Coextensive and Conflicting Statutory Remedies"
Queensland Law Society Incorporated and Bar Association of Queensland Joint Symposium, Surfers Paradise
"Tax Avoidance - Morality: Possible Cures: New Systems"
Institute of Chartered Accountants, North Queensland Members' Conference, Cairns
"Part IVA of the Income Tax Assessment Act"
Institute of Chartered Accountants Queensland Branch, Professional Development Course, Brisbane
"The Taxation of Professional Income"
Australian Association of Surgeons, Hong Kong
1980
"Review of Recent Court and Board Decisions"
Institute of Chartered Accountants (Queensland Branch), Professional Development Course, Brisbane
"Sales Tax"
Taxation Institute of Australia (Queensland Branch), 1980 Annual Taxation Convention, Brisbane
1979