Kalmen Datt

Honorary Senior Lecturer

Research Interests:

  • Tax litigatio
  • CGT
  • GST
  • Corporations law
  • Directors' obligations for tax
  • Artificial intelligence and Tax

ASB Profile: http://www.asb.unsw.edu.au/schools/Pages/KalmenDatt.aspx

publications

Conference Papers
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Datt K, 2019, 'Taxpayer rights in Australia? Hope springs eternal', Perth, presented at 2019 ATTA conference, Perth, 16 January 2019 - 18 January 2019
2019
Datt K, 2018, 'Tax system integrity and director’s obligations under the Corporations Act. A tale of two systems', Sydney, presented at 2018 ATAX Tax Administration Conference, Sydney, 05 April 2018 - 06 April 2018
2018
Datt K, 2016, ''To Shame or not to Shame: That is the Question'', Sydney, presented at International Tax Administration Conference, Sydney, 31 March 2016 - 01 April 2016
2016
Datt K, 2011, 'A Fair Share of Taxes: A Bridge Too Far', Sydney, presented at CFO think Tank, Sydney, 15 March 2011 - 16 March 2011
2011
Datt K; Sharp A, 2010, 'Assessment in Tax Teaching', Sydney, presented at 2010 ATTA conference, Sydney, 20 January 2010 - 22 January 2010
2010
Datt KH; Tran A; Tran-Nam B, 2009, 'Ranking of tax journals', in Tax and sustainability, ATTA, Sydney, presented at 22nd Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009, http://pandora.nla.gov.au/tep/23524
2009
Datt KH; Sharp A, 2009, 'Is there a role for peer review in teaching tax?', in Tax and sustainability, ATTA, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 21 January 2009, http://pandora.nla.gov.au/tep/23524
2009
Datt KH, 2008, 'Tax: The liability of directors - no place to hide', in Tax Administratin: Safe Harbours and New Horizions, 2008 Atax International Tax Administration Conference, Sydney, presented at 2008 Atax International Tax Administration Conference, Sydney, 27 March 2008 - 28 March 2008
2008
Datt KH, 2008, 'Sons of Gwalia - a Taxing Decision', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008
2008
Datt KH, 2007, 'DCT v Dick: Are the Barbarians at the gate of the Fiscus?', in DCT v Dick: Are the Barbarians at the gate of the Fiscus?, Australasian Tax Teachers Conference, Brisbane, presented at Australasian Tax Teachers Conference, Brisbane, 22 January 2007 - 24 January 2007
2007
Datt KH, 2006, 'Reflections on Teaching a 1st Year Law Course delivered in Distance Mode from an Assessment Mode', in Australasian Law Teachers Association Conference 2006, Australasian Law Teachers` Association Conference 2006, Melbourne, presented at Australasian Law Teachers` Association Conference 2006, Melbourne, 04 July 2006 - 07 July 2006
2006
Journal articles
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Datt K, 2019, 'Tax system integrity and director’s obligations under the Corporations Act: A tale of two systems.', Australian Tax Forum, vol. 34
2019
Datt K, 2019, 'Taxpayer rights in Australia? Hope springs eternal', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 34, pp. 445 - 474
2019
Datt K; Keating M, 2018, 'The Commissioner’s obligation to make compensating adjustments for income tax and GST in Australia and New Zealand', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 465 - 495, https://search.informit.com.au/fullText;dn=941218667706516;res=IELBUS
2018
Datt K, 2018, 'Tax and human rights - much ado about nothing', eJournal of Tax Research, vol. 16, pp. 113 - 138, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/ejournal-of-tax-research-v16-1.pdf
2018
Datt KH; Nienaber G; Tran-Nam B, 2017, 'GST/VAT GENERAL ANTI-AVOIDANCE APPROACHES: SOME PRELIMINARY FINDINGS FROM A COMPARATIVE STUDY OF AUSTRALIA AND SOUTH AFRICA', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 32, pp. 377 - 398, https://www.taxinstitute.com.au/tiausttaxforum/gst/vat-general-anti-avoidance-approaches-some-preliminary-findings-from-a-comparative-study-of-australia-and-south-africa
2017
Datt KH, 2016, 'To shame or not to shame: That is the question', eJournal of Tax Research, vol. 14, pp. 486 - 505, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Naming_and_Shaming.pdf
2016
Datt KH, 2014, 'Paying a fair share of tax and aggressive tax planning-A tale of two myths', eJournal of Tax Research, vol. 12, pp. 410 - 432, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_Datt_PayingFairShareOfTax.pdf
2014
Datt KH; Sawyer A; Alarie B; Weeks G, 2014, 'Advance Tax Rulings in Perspective : A Theoretical and Comparative Analysis', New Zealand Journal of Taxation Law and Policy, vol. 20, pp. 362 - 389, https://ssrn.com/abstract=2567574
2014
Datt KH, 2013, 'The role of the criminal law for serious non-compliance', Australian Tax Forum, vol. 28, pp. 231 - 231, http://search.informit.com.au/documentSummary;dn=834312476606378;res=IELBUS
2013
Datt KH; Keating M, 2011, 'Travelex and American Express: A Tale of Two Countries – The Australian and New Zealand Treatment of Identical Transactions Compared for GST', E - Journal of Tax Research, vol. 9, pp. 71 - 88, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/4_eJTR_9_1_Datt_Keating.pdf
2011
Datt KH; Sawyer A, 2011, 'Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic', E - Journal of Tax Research, vol. 9, pp. 38 - 58, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/2_eJTR_9_1_Datt_Sawyer.pdf
2011
Datt KH; Sharp A, 2010, 'Proposals for Assessment in Tax Teaching', Journal of the Australasian Tax Teachers Association, vol. 5, pp. 46 - 65, http://www.atax.unsw.edu.au/atta/jatta/index.htm
2010
Datt KH; Tran-Nam B; Tran A, 2009, 'Ranking of Tax Journals - The Way Forward', Australian Tax Forum Journal, vol. 24, pp. 341 - 371, https://ssrn.com/abstract=2708554
2009
Datt KH, 2009, 'When does the obligation to account for GST arise with unconditional contracts for the sale of land: A comparison of New Zealand and Australia', New Zealand Journal of Taxation Law and Policy, vol. 15, pp. 223 - 251
2009
McKerchar MA; Hodgson HM; Datt KH, 2008, 'Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?', Australian Tax Forum Journal, vol. 23, pp. 309 - 332
2008
Datt KH, 2008, 'Sons of Gwalia - a taxing decision', Australian Tax Review, vol. 37, pp. 104 - 119
2008
Datt KH, 2007, 'GST Time-of-Supply Rules in New Zealand and Australia Compared', Journal of International Taxation, vol. 18, pp. 32 - 45
2007
Datt KH, 2007, 'Division 147 - Oh What a Tangled Web We Weave', Goods and Services Tax Journal, vol. 7, pp. 1 - 10
2007
Datt KH, 2007, 'Reflections on teaching first year law course delivered in distance mode from an assessment perspective', Australian Law Teachers Conference Published Papers
2007
Datt KH, 2007, 'DCT v Dick: Are the Barbarians at the Gate of the Fiscus', Australian Tax Review, vol. 36, pp. 100 - 117
2007
Datt KH, 2006, 'Reflections on Teaching a 1st Year Law Course delivered in Distance Mode from an Assessment Mode', Australasian Law Teachers' Association 2006 Conference Papers
2006
Datt KH, 2005, 'Division 99 and contracts for the sale of land', Goods and Services Tax Journal, vol. 5, pp. 113 - 128
2005
Datt KH, 2005, 'The Conflict between deposits and security deposits', Goods and Services Tax Journal, vol. 5, pp. 89 - 103
2005
Datt KH, 2005, 'A Comparison of the Goods and Services Tax General Time of Supply Rules in New Zealand and Australia', New Zealand Journal of Taxation Law and Policy, vol. 11, pp. 441 - 478
2005
Reports
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Datt KH, 2016, Report to the Inspector-General of Taxation on Taxpayer Rights, Inspector General of Taxation, https://cdn.tspace.gov.au/uploads/sites/64/2016/12/Review-into-the-Taxapyers-Charter-and-Taxpayer-Protections.pdf
2016
Datt KH; Deutsch RL; Payne GL; Cashmere MJ; Raneri JC, 2008, Identifying the Inoperative Provisions of the 1936 and 1997 Income Tax Assessment Acts, Board of Taxation, Atax was engaged to confirm identification of the inoperative provisions of the two Income Tax Assessment Acts.
2008
McKerchar MA; Hodgson HM; Datt KH, 2006, Review into the perception of revenue bias in private binding rulings, Review into the perception of revenue bias in private binding rulings
2006
Datt K; Deutsch R; Payne G; Cashmere M; Raneri J, 2005, Identifying the Inoperative Provisions of the 1936 and 1997 Income Tax Assessment Acts
2005
Conference Presentations
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Datt KH, 2016, 'To Shame or not to Shame: That is the Question', presented at International Tax Administration Conference, Sydney, 31 March 2016 - 01 April 2016
2016
Datt KH, 2011, 'Constitutional issues arising from the imposition of exactions on directors for breaches by companies’ of their tax obligations', presented at Australasian Tax Teachers Association, 19 January 2011 - 21 January 2011
2011
Datt KH, 2011, 'A Fair share of taxes: A Bridge too far', presented at CFO Think Tank, Sydney, 15 March 2011 - 16 March 2011
2011
Datt KH, 2010, 'Liability of directors for tax-Constitutional issues', presented at Australian Law Teachers’ Conference, Auckland, New Zealand, 04 July 2010 - 07 July 2010
2010
Datt KH, 2010, 'An ode to Directors', presented at Australasian Tax Teachers Conference, Sydney, 20 January 2010 - 22 January 2010
2010
Datt KH, 2008, 'Tax: The Liability of directors', presented at Taxation Institute of Australia Conference, Sydney, -
2008
Books
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Datt K, 2015, A Critical Evaluation of How Aspects of the Tax System in Australia Are Administered and Their Impact on Corporations ...
2015
Book Chapters
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Datt KH, 2011, 'Tax Litigation', in Legg M (ed.), Regulation, Litigation and Enforcement, edn. Original, Thomson Reuters, Sydney, pp. 169 - 182
2011
Datt KH; Tran-Nam B; Bain KE, 2010, 'Introduction', in Datt KH; Tran Nam B; Bain K (ed.), International Tax Administration: Building Bridges, edn. Original, CCH, Sydney, pp. 7 - 12
2010
Datt KH, 2010, 'A fair share of taxes-a bridge too far?', in Datt KH; Tran Nam B; Bain K (ed.), International Tax Administration: Building Bridges, edn. Original, CCH, Sydney, pp. 15 - 42
2010
Datt KH, 2008, 'The Tax Liability of Directors - No Place to Hide', in Tax Administration: Safe Harbours and New Horizons, edn. Original, Fiscal Publications, Birmingham, UK, pp. 181 - 210
2008