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Dr Kalmen Datt
Honorary Senior Lecturer

Dr Kalmen Datt

Bocom, LLB (Wits) MTax (1st hons) (Auckland) Graduate certificate in teaching and learning (UNSW) PhD (UNSW).

Business School
School of Accounting, Auditing and Taxation

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
Phone
0404698950
E-mail
k.datt@unsw.edu.au
  • Books | 2015
    Datt K, 2015, A Critical Evaluation of How Aspects of the Tax System in Australia Are Administered and Their Impact on Corporations ...
  • Book Chapters | 2011
    Datt KH, 2011, 'Tax Litigation', in Legg M (ed.), Regulation, Litigation and Enforcement, edn. Original, Thomson Reuters, Sydney, pp. 169 - 182
    Book Chapters | 2010
    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
    Book Chapters | 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
    Book Chapters | 2008
    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
  • Journal articles | 2022
    2022, 'A new era in tax administration: AI and Taxpayers', NewZealand Journalof Taxation Law and Policy, 28, pp. 157 - 180
    Journal articles | 2022
    2022, 'Amended assessments: Valid or invalid-That is the question', New Zealand Journal of Taxation Law and Policy, 28, pp. 95 - 113
    Journal articles | 2022
    2022, 'The Pintarich Saga: Technical and Ethical Issues', James Cook University Law Review, 27, pp. 87 - 110, https://www.austlii.edu.au/cgi-bin/viewdb/au/journals/JCULawRw/
    Journal articles | 2019
    Datt K, 2019, 'Tax system integrity and director’s obligations under the Corporations Act: A tale of two systems.', Australian Tax Forum, 34
    Journal articles | 2019
    2019, 'Taxpayer rights in Australia? Hope springs eternal', Australian Tax Forum: a journal of taxation policy, law and reform, 34, pp. 445 - 474
    Journal articles | 2018
    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, 33, pp. 465 - 495, https://search.informit.com.au/fullText;dn=941218667706516;res=IELBUS
    Journal articles | 2018
    Datt K, 2018, 'Tax and human rights - much ado about nothing', eJournal of Tax Research, 16, pp. 113 - 138, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/ejournal-of-tax-research-v16-1.pdf
    Journal articles | 2017
    Datt K; 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, 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
    Journal articles | 2016
    Datt KH, 2016, 'To shame or not to shame: That is the question', eJournal of Tax Research, 14, pp. 486 - 505, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/Documents/Naming_and_Shaming.pdf
    Journal articles | 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, 20, pp. 362 - 389, https://ssrn.com/abstract=2567574
    Journal articles | 2014
    2014, 'Paying a fair share of tax and aggressive tax planning-A tale of two myths', eJournal of Tax Research, 12, pp. 410 - 432, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/06_Datt_PayingFairShareOfTax.pdf
    Journal articles | 2013
    Datt KH, 2013, 'The role of the criminal law for serious non-compliance', Australian Tax Forum, 28, pp. 231 - 231, http://search.informit.com.au/documentSummary;dn=834312476606378;res=IELBUS
    Journal articles | 2011
    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, 9, pp. 71 - 88, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/4_eJTR_9_1_Datt_Keating.pdf
    Journal articles | 2011
    Datt KH; Sawyer A, 2011, 'Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting Yet Converging Dynamic', E - Journal of Tax Research, 9, pp. 38 - 58, https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/2_eJTR_9_1_Datt_Sawyer.pdf
    Journal articles | 2010
    Datt KH; Sharp A, 2010, 'Proposals for Assessment in Tax Teaching', Journal of the Australasian Tax Teachers Association, 5, pp. 46 - 65, http://www.atax.unsw.edu.au/atta/jatta/index.htm
    Journal articles | 2009
    Datt KH; Tran-Nam B; Tran A, 2009, 'Ranking of Tax Journals - The Way Forward', Australian Tax Forum Journal, 24, pp. 341 - 371, https://ssrn.com/abstract=2708554
    Journal articles | 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, 15, pp. 223 - 251
    Journal articles | 2008
    Datt KH, 2008, 'Sons of Gwalia - a taxing decision', Australian Tax Review, 37, pp. 104 - 119
    Journal articles | 2008
    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, 23, pp. 309 - 332
    Journal articles | 2007
    Datt KH, 2007, 'DCT v Dick: Are the Barbarians at the Gate of the Fiscus', Australian Tax Review, 36, pp. 100 - 117
    Journal articles | 2007
    Datt KH, 2007, 'Division 147 - Oh What a Tangled Web We Weave', Goods and Services Tax Journal, 7, pp. 1 - 10
    Journal articles | 2007
    Datt KH, 2007, 'GST Time-of-Supply Rules in New Zealand and Australia Compared', Journal of International Taxation, 18, pp. 32 - 45
    Journal articles | 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
    Journal articles | 2006
    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
    Journal articles | 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, 11, pp. 441 - 478
    Journal articles | 2005
    Datt KH, 2005, 'Division 99 and contracts for the sale of land', Goods and Services Tax Journal, 5, pp. 113 - 128
    Journal articles | 2005
    Datt KH, 2005, 'The Conflict between deposits and security deposits', Goods and Services Tax Journal, 5, pp. 89 - 103
  • Conference Papers | 2019
    2019, 'Taxpayer rights in Australia? Hope springs eternal', Perth, presented at 2019 ATTA conference, Perth, 16 January 2019 - 18 January 2019
    Conference Papers | 2018
    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
    Conference Presentations | 2016
    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
    Reports | 2016
    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
    Conference Papers | 2016
    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
    Conference Presentations | 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
    Conference Presentations | 2011
    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
    Conference Papers | 2011
    2011, 'A Fair Share of Taxes: A Bridge Too Far', Sydney, presented at CFO think Tank, Sydney, 15 March 2011 - 16 March 2011
    Conference Presentations | 2010
    Datt KH, 2010, 'An ode to Directors', presented at Australasian Tax Teachers Conference, Sydney, 20 January 2010 - 22 January 2010
    Conference Presentations | 2010
    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
    Conference Papers | 2010
    2010, 'Assessment in Tax Teaching', Sydney, presented at 2010 ATTA conference, Sydney, 20 January 2010 - 22 January 2010
    Conference Papers | 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
    Conference Papers | 2009
    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
    Reports | 2008
    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.
    Conference Papers | 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
    Conference Presentations | 2008
    Datt KH, 2008, 'Tax: The Liability of directors', presented at Taxation Institute of Australia Conference, Sydney, -
    Conference Papers | 2008
    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
    Conference Papers | 2007
    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
    Conference Papers | 2006
    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
    Reports | 2006
    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
    Reports | 2005
    2005, Identifying the Inoperative Provisions of the 1936 and 1997 Income Tax Assessment Acts

The impact of AI on tax regulators and taxpayers

The rights and obligations of company directors and officers in regard to tax.

Tax Litigation 

Administration of Tax