Robert Deutsch

Adjunct Professor

Research Interests:

  • International taxation
  • Superannuation
  • GST
  • CGT

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

publications

Journal articles
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Morse SC; Deutsch RL, 2016, 'Tax Anti-Avoidance Law in Australia and the United States', The Internatin Lawyer, vol. 49, pp. 111 - 147, http://ssrn.com/abstract=2807077
2016
Walpole M; Joseph SA; Deutsch RL, 2015, 'Taxation of Sovereign Wealth Funds – A Suggested Approach', Journal of the Australasian Tax Teachers Association, vol. 10, pp. 119 - 150, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Journal%20of%20The%20Australasian%20Tax%20Teachers%20Associati/JATTA-2015_all_articles.pdf
2015
Deutsch RL, 2011, 'Improving the operation of the anti-avoidance provisions in the income tax law', CCH Tax Week, vol. 13 January 2011
2011
Deutsch RL; Snowden R; Biancardi A, 2007, 'Australia', Tax on Inbound Investment 2007, pp. 3 - 8
2007
Deutsch RL, 2007, 'Australia`s New International Tax Arrangements. A Decade of Change for Australia`s International Tax Framework', Inside Tax, pp. 18 - 21
2007
Deutsch RL, 2007, 'Taxation of Financial Arrangements (TOFA): Sages 3 and 4 - The Final Frontier', Inside Tax, pp. 2 - 6
2007
Deutsch RL; Rogers W, 2003, 'Australia`s Tax Consolidation Regime: Practical Planning Issues', Bulletin for International Taxation, vol. 57, pp. 368 - 379
2003
Deutsch RL, 2002, 'Split Loan Arrangements Struck Down by Federal Court', Investment and Taxation Bulletin, vol. 6, pp. 49 - 50
2002
Deutsch RL, 2002, 'Tax Planning and Retirement Benefits', Investment and Taxation Bulletin, vol. 6, pp. 83 - 86
2002
Deutsch RL, 2002, 'Timing Issues in Taxation', Investment and Taxation Bulletin, vol. 6, pp. 51 - 56
2002
Deutsch RL, 2002, 'Maximising Deductions for Bad Debts', Investment and Taxation Bulletin, vol. 6, pp. 72 - 73
2002
Deutsch RL, 2002, 'Budget 2002: Superannuation as a Smorgasbord of Significant Little Picture Changes', Investment and Taxation Bulletin, vol. 6, pp. 89 - 98
2002
Deutsch RL, 2002, 'Key Rules for Deductions', Investment and Tax Bulletin, vol. 6, pp. 101 - 107
2002
Deutsch RL, 2002, 'Mixing Multi-Purpose Loans in One Account', Investment and Taxation Bulletin, vol. 6, pp. 71 - 71
2002
Sharkey NC; Deutsch RL, 2002, 'Australia`s Capital Gains Tax and Double Taxation Agreements', Bulletin for International Fiscal Documentation, vol. 56, pp. 228 - 232
2002
Deutsch RL, 2001, 'Orica: taxpayer loses the battle but wins the war', Investment and Taxation Bulletin, vol. 5, pp. 49 - 50
2001
Deutsch RL, 2001, 'Thin capitalisation', Investment and Taxation Bulletin, pp. 29 - 40
2001
Deutsch RL, 2001, 'Section 279D - overlooked concessions for superannuation funds', Investment and Taxation Bulletin, vol. 5, pp. 51 - 52
2001
Deutsch RL, 2001, 'Alienation of personal services income - the realities uncovered', Investment and Taxation Bulletin, vol. 5, pp. 45 - 48
2001
Deutsch RL, 2000, 'The New Tax System - its practical operation', Investment and Taxation Bulletin, vol. 4, pp. 17 - 24
2000
Deutsch RL; Blissenden M, 2000, 'In your will - knowing what assets you own', Investment and Taxation Bulletin, vol. 4, pp. 80 - 82
2000
Deutsch RL, 2000, 'Changes to Part IVA - schemes to reduce income tax', Investment and Taxation Bulletin, vol. 4, pp. 104 - 108
2000
Deutsch RL, 2000, 'Solutions to BAS exercise - Jim and Eloise Sparkling Whitegoods Inc', Investment and Taxation Bulletin, vol. 4, pp. 53 - 56
2000
Deutsch RL; Raneri JC, 1999, 'Goods and services tax - an overview', Investment and Taxation Bulletin, vol. 3, pp. 81 - 89
1999
Deutsch RL, 1999, 'Interest deductibility: searching for clarity in all the confusion', Investment and Taxation Bulletin, vol. 3, pp. 68 - 72
1999
Deutsch RL; Raneri JC, 1999, 'International and transitional aspects of GST', Investment and Taxation Bulletin, vol. 3, pp. 101 - 112
1999
Deutsch RL, 1997, 'Scrip lending: an overview', Investment and Taxation Bulletin, pp. 13 - 16
1997
Deutsch RL, 1997, 'Spotless Services: what does the future hold?', Investment and Taxation Bulletin, pp. 85 - 89
1997
Books
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Deutsch RL; Chikarovski , 2012, Accounting for Non-Accountants. A Question and Answer Handbook, Original, The Federation Press
2012
Deutsch RL; Friezer M; Fullerton IG; Hanley P; Snape TJ, 2012, The Australian Tax Handbook 2012, Original, Thomson Reuters
2012
Deutsch RL, 2009, Australian Tax Handbook, 2009, Thomson Reuters, Pyrmont
2009
Deutsch RL; Friezer M; Fullerton IG; Hanley P; Snape T, 2009, Australian Tax Handbook Tax Return Edition, 2009, Thomson Reuters, Pyrmont
2009
Deutsch RL, 2009, Fundamental Tax Legislation, 2009, Thomson Reuters, Pyrmont
2009
Deutsch RL, 2008, Fundamental Tax Legislation, 2008, Thomson, Sydney
2008
Deutsch RL; Orow B, 2008, Income Tax & GST Strategies Manual, 10, Thomson, Sydney
2008
Deutsch RL; Friezer M; Fullerton IG; Hanley PJ; Snape TJ, 2008, Principles and Practice of Double Taxation Agreements, Original, BNA International, Sydney
2008
Deutsch RL, 2007, Fundamental Tax Legislation 2007, 15, Thomson, Sydney
2007
Deutsch RL; Flynn M; Stewart M; Jones S, 2007, Death & Taxes: Tax-effective Estate Planning, Original, Thomson, Sydney
2007
Deutsch RL; Friezer M; Fullerton IG; Hanley PJ; Snape TJ, 2007, Australian Tax Handbook 2007, Original, Thomson, Sydney
2007
Deutsch RL; Orow N, 2007, Income Tax and GST Strategies Manual 2007-2008, 9, Thomson, Sydney
2007
Deutsch RL; Orow B, 2005, Income Tax and GST Strategies Manual 2005-2006, 2005-2006, Thomson, Sydney
2005
Deutsch RL; Friezer M; Fullerton IG; Hanley PJ; Snape TJ, 2005, Australian Tax Handbook 2005, 2005, Thomson, Sydney
2005
Deutsch RL, 2005, Fundamental Tax Legislation 2005, 2005, Thomson, Sydney
2005
Mackenzie G; Deutsch RL; Cashmere MJ, 2004, A model for the classification of finance and related tax compliance within the Australian finance landscape, Original, Atax, Faculty of Law, UNSW, Sydney
2004
Deutsch RL; Friezer M; Fullerton IG; Gibson M; Hanley PJ; Snape TJ, 2004, Australian Tax Handbook 2005, 2005, Thomson, Sydney
2004
Deutsch RL, 2004, Fundamental Tax Legislation 2004, 2005, Thomson, Sydney
2004
Deutsch RL; Fischer D; Orow B, 2004, Income Tax and GST Strategies Manual 2004, 2004, Thomson, Sydney
2004
Deutsch RL; Fischer D; Orow B, 2003, Income Tax and GST Strategies Manual 2003, 2003, Thomson, Sydney
2003
Deutsch RL; Friezer M; Fullerton IG; Gibson M; Hanley PJ; Snape TJ, 2003, Australian Tax Handbook 2004, 2004, Thomson, Sydney
2003
Deutsch RL, 2003, Fundamental Tax Legislation 2003, 12, Thomson, Sydney
2003
Deutsch RL; Fisher D; Orow B, 2002, Income Tax and GST Strategies Manual 2002, 2002, ATP, Sydney
2002
Deutsch RL, 2002, Fundamental Tax Legislation 2002, 2002, ATP, Sydney
2002
Deutsch RL; Friezer M; Fullerton IG; Gibson MM; Hanley PJ; Plummer WS; Snape TJ, 2002, Australian Tax Handbook 2002, 2002, ATP, Sydney
2002
Deutsch RL; Fullerton IG; Gibson MM; Hanley PJ; Plummer WS; Snape TJ, 2001, Australian Tax Handbook 2001, Original, Australian Tax Practice, Pyrmont, NSW
2001
Deutsch RL; Fischer D; Orow B, 2001, Income Tax and GST strategies manual 2001, Original, Australian Tax Practice, Pyrmont, NSW
2001
Deutsch RL; Hamilton R; Raneri JC, 2001, The Australian International Taxation Series, Original, Prospect Media, St Leonards, NSW
2001
Deutsch RL; Gates SJ; Gibson MM; Hanley PJ; Plummer WS; Snape TJ, 2000, Australian Tax Handbook 2000, Original, Australian Tax Practice, Pyrmont
2000
Deutsch RL; Raneri JC; Hamilton R, 2000, Guidebook to Australian international taxation (7th Ed), Original, Prospect Media, St Leonards, NSW
2000
Deutsch RL; Ficsd ; Orow B, 2000, Income Tax and GST Strategies Manual 2000, Original, Australian Tax Practice, Pyrmont
2000
Deutsch RL; Gates SJ; Gibson MM; Hanley PJ; Payne GL; Plummer WS, 1999, Australian Tax Handbook 1999, Original, Thomson Legal & Regulatory Group Asia Pacific Ltd, Sydney
1999
Hamilton R; Deutsch RL; Raneri JC, 1999, Guidebook to Australian international taxation (6th Ed), Original, Prospect Media, St Leonards, NSW
1999
Deutsch RL; Fischer D, 1999, Tax Planning Manual, Over 80 Successful Business Strategies, Original, Thomson Legal & Regulatory Group Asia Pacific Ltd, Sydney
1999
Deutsch RL; Gates SJ; Gibson MM; Hanley PJ; Payne GL; Plummer WS, 1998, Australian tax Handbook 1998, Original, Australian Tax Practice, Sydney
1998
Hamilton R; Deutsch RL; Raneri JC, 1998, Guidebook to Australian international taxation (5th Ed), Original, Prospect Media, St Leonards, NSW
1998
Hamilton R; Deutsch RL; Raneri JC, 1998, Guidebook to Australian international taxation (5th student edition), Original, Prospect Media, St Leonards, NSW
1998
Deutsch RL; Gibson M; Plummer WS; Chandler PA; Gates SJ, 1997, Australian Tax Handbook 1997, Original, ATP, Sydney
1997
Deutsch RL; Raneri JC; Hamilton R, 1997, Guidebook to Australian international taxation (4th Ed), Original, Prospect Media, St Leonards, NSW
1997
Conference Papers
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Deutsch RL; Bain KE, 2009, 'ASEAN Double Tax Agreements: An Australian and Chinese Comparison', in Tax in ASEAN and China: Regional Challenges and Integration, Atax, Sydney, presented at Tax in ASEAN and China: Regional Challenges and Integration, Sydney, 17 July 2009
2009
Deutsch RL, 2008, 'Assisting SME Clients Expand Their Businesses Online', in Assisting SME Clients Expand Their Businesses Online, Tax Institute of Australia 2008 National Roadshow, Melbourne, pp. 1 - 48, presented at Tax Institute of Australia 2008 National Roadshow, Melbourne, 23 October 2008 - 19 December 2008
2008
Deutsch RL, 2007, 'Superannuation Developments for Corporates', in Tax Forum: Manoeuvring the Maze, Tax Forum: Manoeuvring the Maze, Sydney, pp. 1 - 24, presented at Tax Forum: Manoeuvring the Maze, Sydney, 25 May 2007 - 25 May 2007
2007
Deutsch RL, 2007, 'An Introduction to Australia`s International Taxation System. Australia`s Double Tax Agreements', in An Introduction to Australia`s International Taxation System, An Introduction to Australia`s International Taxation System, Sydney, pp. 1 - 25, presented at An Introduction to Australia`s International Taxation System, Sydney, 15 August 2007
2007
Deutsch RL, 2004, 'Today`s Part IVA - a report card seminar paper', in NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers, Terrigal, NSW, 04 November 2004 - 06 November 2004
2004
Deutsch RL, 2004, 'Foreign Tax Credits', in 4th World Tax Conference, 4th World Tax Conference, Sydney, presented at 4th World Tax Conference, Sydney, 25 February 2004 - 27 February 2004
2004
Deutsch RL, 2001, 'Thin capitalisation', in The Taxation Institute of Australia (ed.), Taxation Institute of Australia`s 9th National Tax Intensive Retreat, Taxation Institute of Australia`s 9th National Tax Intensive Retreat, Coolum, Queensland, pp. 1 - 24, presented at Taxation Institute of Australia`s 9th National Tax Intensive Retreat, Coolum, Queensland, -
2001
Deutsch RL, 2001, 'Outbound thin capitalisation', in Taxation Institute of Australia (ed.), Thin capitalisation rules, Thin capitalisation rules, Sydney, presented at Thin capitalisation rules, Sydney, 08 August 2001 -
2001
Noosa ; Scholtz WM; Deutsch RL, 2000, 'International Apsects of GST', in Gallagher P (ed.), GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work, GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work, pp. 1 - 16, presented at GST 2000 Plus 12th Annual GST & Indirect Tax Weekend Work, 01 February 2000 - 04 February 2000
2000
Manly ; Deutsch RL, 2000, 'GST First Aid, Surviving the Marathon', in Surviving the Tax Marathon - NSW State Convention, Surviving the Tax Marathon - NSW State Convention, Taxation Institute of Australia, pp. 1 - 14, presented at Surviving the Tax Marathon - NSW State Convention, Taxation Institute of Australia
2000
Deutsch RL, 1999, 'Dissecting and Analysing The Australia / Germany Double Tax Agreements (`DTA`): A Springboard for Further Discussion', in Gallagher P; Petersen H-G (ed.), Reform of Tax and Tax transfers in Germany and Australia - and Ralph, Tax and Transfer Reform in Australia and Germany, Potsdam, pp. 1 - 17, presented at Tax and Transfer Reform in Australia and Germany, Potsdam, 27 January 1999 - 29 January 1999
1999
Deutsch RL, 1998, 'Rollovers (excluding small business)', in Chris Evans (ed.), ATAX conference - The new CGT TLIP provisions, ATAX conference - The new CGT TLIP provisions, Sydney, pp. 105 - 116, presented at ATAX conference - The new CGT TLIP provisions, Sydney, 14 May 1998
1998
Deutsch RL, 1997, 'Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities', in 50th Congress of International Fiscal Association, 50th Congress of International Fiscal Association, presented at 50th Congress of International Fiscal Association
1997
Deutsch RL, 1997, 'Transfer of tax losses within a wholly-owned group of companies', in ATAX UNSW National Seminars New Tax Act 97, ATAX UNSW National Seminars New Tax Act 97, Sydney, presented at ATAX UNSW National Seminars New Tax Act 97, Sydney, 31 July 1997
1997
Book Chapters
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Deutsch RL; Arkwright R, 2009, 'Taxation of Non-Residents', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 417 - 430
2009
Deutsch RL; Raneri JC, 1997, 'Guide to International Aspects of Income Tax', in Tax Catch-Ups, edn. Original, Prospect Media, St Leonards, NSW, pp. 160 - 186
1997
Reports
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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
Conference Proceedings (Editor of)
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Raneri JC; Deutsch RL, (ed.), 1997, 'Capital Gains Tax-Planning for the 21st Century', Sydney, presented at Capital Gains Tax-Planning for the 21st Century, Sydney, 31 July 1997
1997