Duncan Bentley | Swinburne University of Technology, Hawthorn (original) (raw)

Papers by Duncan Bentley

eJournal of Tax Research, 2019

Digital transformation will pose growing challenges to tax revenues and systems of taxation that ... more Digital transformation will pose growing challenges to tax revenues and systems of taxation that were designed for another century. The tax rules may hasten slowly, but the record of response to the challenges of electronic commerce, and of base erosion and profit shifting, shows that tax administration is more adaptable. This article identifies the detailed nature of technological changes in electronics and systems; big data, automation and artificial intelligence; and security, including blockchain; as those changes affect tax administration. It highlights the critical taxpayer rights issues and applies accepted taxpayer rights frameworks. The article concludes that taxpayer rights principles are both highly adaptable to a digital world, and provide useful guidance to where urgent action and further research are required.

This thesis proves the hypothesis that it is timely and beneficial to articulate a Model of taxpa... more This thesis proves the hypothesis that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration.

Law papers, 2001

The definition of “residence” for individuals differs between Australia and New Zealand. This art... more The definition of “residence” for individuals differs between Australia and New Zealand. This article examines the global context in which individuals now operate and puts forward a “number of days” test as the most appropriate to protect the revenue and attract ...

Revenue Law Journal, 2015

OLT Project to provide a framework for Internationalising the Australian law curriculum for enhan... more OLT Project to provide a framework for Internationalising the Australian law curriculum for enhanced global legal practice

TIlls thesis proves the hypothesis Urat it is timely and beneficial to .rticnlate a Model of taxp... more TIlls thesis proves the hypothesis Urat it is timely and beneficial to .rticnlate a Model of taxpayers' rights as a guide to best practice in tax administration. It first firlds a rationale for a Model in legal and tights tlreo!), and concludes Ulat a Model is necessary, timely and a realistic option in tlre context of current developments in tax administration. Next, it articulates the principles tlrat should underlie any Model. These are dtawn from traclitional analysis of tax systems and refilled to provide a standard approach and intctpretation. It is noted that-the content of any Model will be determined in part by the approach taken to its intelptetation. A classification of taxpayers' rights in Ule context t,f the type of enforcement that gives tlrem application provides tlre basis for a detailed analysis of enforcement mechanisms. nle analysis is conducted in tI,e light of recent developments in tlre application of constitutional law and alternative dispute resolution theory. The substantial patt of tI,e thesis comprises a detailed analysis and articulation of Ure primaty and secondary legal and administrative lights tbat should be available to taxpayers in conjunction WiUl a comprehensive framework of principles of good governance and good practice. A \videranging comparative anal)'sis and syntlresis of the substantial ",'ailable literature in botb law and otber disciplines provides support for tI,e articulation of a Model of taxpayers' rights. The Model is appropriate for use as a guide to best ptactice in tax administration. 11 J i Iv J

Bond Law Review, 2014

I was introduced to John as a young academic at Bond University in the early 1990s. He was alread... more I was introduced to John as a young academic at Bond University in the early 1990s. He was already the subject of myth and folklore, but my trepidation at meeting the man himself was soon put at ease through his generous good humour, vigorous intellectual debate on a wide range of topics and his genuine interest in the Law School. It is this aspect on which I will concentrate in this tribute.

Revenue Law Journal, 1996

It is timely to examine whether the complaint handling procedures set up by the Australian Taxati... more It is timely to examine whether the complaint handling procedures set up by the Australian Taxation Office measures up to the standards of best practice developed in alternative dispute resolution. This article analyses the relationship between taxpayers and the Australian Taxation Office in terms of conflict theory. If then extends this anlysis to focus on the latest complaint handling procedures developed for the Taxpayers' Charter.

Revenue Law Journal, 2003

Over the years, the OECD has quietly taken centre stage in international tax policy development. ... more Over the years, the OECD has quietly taken centre stage in international tax policy development. The influence of the OECD is evident in the shape of Australian international tax policy. More recently, Australia has discovered that it can, in turn, have some influence in the direction taken by the OECD. This article examines some aspects of these influences. At a different level, the federal/state relationship is becoming tenser in the face of increasing tax competition. The second part of this article explores whether there are any lessons for federal tax systems that can be drawn from the way the OECD and similar organizations have helped the development of international tax policy. It is argued that an independent facilitator of tax policy, legislation and administration may prove beneficial.

This article provides an analysis of the Australian Taxation Office's ("ATO") secon... more This article provides an analysis of the Australian Taxation Office's ("ATO") second report on the taxation of electronic commerce, Tax and the Internet, in the context of international developments. It begins with an overvie of the basic principles that international consensus has determined will apply to taxation of electronic commerce and how they apply in Australia. A substantial part of

Ten years ago the Revenue Law Journal was launched as a bold experiment by a new law school. The ... more Ten years ago the Revenue Law Journal was launched as a bold experiment by a new law school. The aim was for it to be a thoughtful and provocative academic journal. It was to provide a forum for insightful comment on the tax system and in depth analysis of topical issues. That it has succeeded is shown in its wide distribution to readers around the world. This article traces the development of the tax reform arguments over the last ten years through the editorial pages of the Journal.