Publications & resources

Standing Committee on Tax and Revenue, Commissioner of Taxation Annual Report 2018-19, 26 June 2020
Standing Committee on Tax and Revenue, Commissioner of Taxation Annual Report 2018-19, 31 July 2020

Ann Kayis-Kumar, Jack Noone, Fiona Martin and Michael Walpole, ‘Pro Bono Tax Clinics: An international comparison and framework for evidence-based evaluation’ in Australian Tax Review (2020) 49(2) 110–132

This article explores and extends the international literature on pro bono tax clinics by: (1) conducting an international comparative analysis of the pro bono tax clinic experiences of Australia, United States, United Kingdom and Canada; and (2) developing an evidence-based evaluation framework (the Tax Clinics Program Logic) for a nation-wide university-based pro bono tax clinic program. As illustrated in the Tax Clinics Program Logic, the ultimate benefit of tax clinics is in creating a more socially just tax system.

Ann Kayis-Kumar, Gordon Mackenzie and Michael Walpole, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach' in Journal of Australian Taxation (2020) 22(2) 49–63.

This article provides an outline of UNSW Tax Clinic’s pilot year operations and highlights the importance of adopting an interprofessional collaborative approach which offers vulnerable taxpayers – who meet criteria that are both transparent and nuanced – the ability to obtain free tax advice and support.

Kevin O’Rourke, Ann Kayis-Kumar and Michael Walpole, ‘Serious Hardship Relief: In Need of a Serious Rethink?’ in Sydney Law Review 43(1) 1-42.

These findings were presented at Federal Parliament to the Standing Committee on Tax and Revenue. This article found that of the 34 serious hardship cases in the past 50 years, all but four were decided in favour of the Commissioner. We proposed legislation be amended to allow serious hardship relief for other taxation liabilities (including GST) and for small businesses (whether operating as sole traders or through corporate or trust entities). This reform would modernise this element of the tax law to reflect the shifting parameters of the labour market (including the increasing use of Australian Business Numbers among taxpayers in precarious employment).

Ann Kayis-Kumar, Michael Walpole and Gordon Mackenzie, ‘UNSW Tax Clinic - ATTA Poster’ presented at the 32nd Australasian Tax Teachers’ Association Conference, Hobart (22 January 2020).

Ann Kayis-Kumar, Michael Walpole and Gordon Mackenzie, UNSW Tax Clinic featured at The Tax Institute’s inaugural Tax Summit, Sydney (11-13 March 2020)
Ann Kayis-Kumar, ‘Tax Education Day, Tax Clinic Panel’, panelist at the Tax Research Network’s 29th Annual Conference, University of Cambridge (9 September 2020)
Ann Kayis-Kumar, ‘Is there a tax advice gap in Australia?’, presented at the UNSW Social Policy Research Centre Seminar Series, virtually (13 October 2020).
Ann Kayis-Kumar, Mark Deady, Jack Noone, Michael Walpole, Samuel Harvey, Gordon Mackenzie and Youngdeok Lim, ‘Can free tax clinics improve mental health in rural/regional NSW?’, presented at the 2020 Australian Rural & Remote Mental Health Symposium, virtually (26 October 2020)
Ann Kayis-Kumar A, Jack Noone, Youngdeok Lim, Michael Walpole, Jan Breckenridge, ‘Let’s talk about tax – Identifying and supporting women experiencing economic abuse’, presented at The Critical Tax Symposium, Monash Law School, virtually (15 July 2021)

Ann Kayis-Kumar A, Jack Noone, Youngdeok Lim, Michael Walpole, Jan Breckenridge, ‘Let’s talk about tax – Identifying and supporting women experiencing economic abuse’, presented at 112th Annual Conference of the Society of Legal Scholars Conference, Durham University, virtually (31 August 2021)
Ann Kayis-Kumar A, Michael Walpole, Jack Noone, Youngdeok Lim, Gordon Mackenzie, ‘Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice’, presented at 14th International Tax Administration Conference, Sydney (23 November 2021)

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