Fiona Martin

About Fiona

Fiona Martin commenced working as an academic after several years as a lawyer both with the government (including the Attorney-General's Department) and in private practice.

Her expertise and research are in the taxation law area and in particular how it relates to charities and interacts with issues relating to human rights and traditional land owners. Fiona has published many articles in highly regarded international and local refereed journals on such issues as whether or not Australian should have a charities commission, taxation of indigenous charities and the inequity of the mining withholding tax. She has presented at many conferences on issues relating to taxation concessions applying to charities, the application of the GST particularly as it relates to charities and income tax and property development generally. She has also published a number of book chapters and a textbook in the revenue law area.

Dr Martin’s PhD analyses the income tax implications of mining payments to traditional Australian land owners. It has been awarded the CCH/ATTA prize for doctoral research and was published as a book by CCH in 2014.​​

Journal Articles

• Martin FA, 2017, 'Compensation for Extinguishment of Native Title: Griffiths v The Northern Territory represents a major step forward for native title holders' Indigenous Law Bulletin, vol. 8, pp. 8 - 11
• Martin FA, 2017, 'The Sociopolitical and Legal History of the Tax Deduction for Donations to Charities in Australia and how the ‘Public Benevolent Institution’ developed' Adelaide Law Review
• Martin FA, 2016, 'Public Benevolent Institutions, Tax Concessions and Political Advocacy in Australia' Charity Law & Practice Review, vol. 18, pp. 159 - 185
• Martin FA; Yong S, 2016, 'Tax Compliance and Cultural Values: The Impact of ‘Individualism and Collectivism’ on the Behaviour of New Zealand Small Business Owners' Australian Tax Forum: a journal of taxation policy, law and reform, vol. 31, pp. 289 - 320, http://search.informit.com.au/documentSummary;dn=167676552578139;res=IELBUS
• Martin FA, 2016, 'To be, or not to be, a charity? That is the question for Prescribed Bodies Corporate under the Native Title Act' Deakin Law Review, vol. 21, pp. 25 - 43, http://search.informit.com.au/documentSummary;dn=391067244992698;res=IELHSS
• Martin FA, 2016, 'Settlement or Declaration of Trust for CGT Event E1 and Native Title' Tax Specialist, vol. 19, pp. 152 - 156
• Martin FA; O'Connell A, 2016, 'Charities, Tax and Wrongdoing – A Principled Approach' Australian Tax Review, vol. 45, pp. 99 - 107, http://www.westlaw.com.au/maf/wlau/app/document?docguid=I81bc1e90021f11e69e0fd18d932f6e2c&isTocNav=true&tocDs=AUNZ_AU_JOURNALS_TOC&startChunk=1&endChunk=1
• Martin FA, 2015, 'The application of the Australian Goods and Services Tax to Real Property in Australia' Comparative Law Journal of the Pacific, vol. 2015, pp. 179 - 193
• Martin FA, 2015, 'Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?' Australian Tax Forum, vol. 30, pp. 65 - 87, http://search.informit.com.au/fullText;dn=106584726012635;res=IELAPA
• Martin FA, 2015, 'Overseas Travel by employees: When does FBT apply?' Taxation in Australia, vol. 49, pp. 382 - 384, http://search.informit.com.au/documentSummary;dn=943005858546448;res=IELAPA
• Martin FA; Manwaring K, 2015, 'Online feedback to Students studying Taxation and Business Law - How does it rate?' Journal of Australasian Tax Teachers Association, vol. 2015
• Murray I; Martin F, 2015, 'The blossoming of public benevolent institutions: From ‘direct’ providers to global networks' Alternative Law Journal, vol. 40, pp. 36 - 41
• Martin FA, 2014, 'Recent Developments in Australian Charity Law: One step forward and two steps backward?' Charity Law & Practice Review, vol. 17, pp. 23 - 45, https://ssrn.com/abstract=2844754
• Martin F, 2014, 'Aboriginal and torres strait islander peoplesʼ use of charities as a structure to receive mining payments: An evaluation of the rationale through three case studies' Griffith Law Review, vol. 22, pp. 205 - 237, http://dx.doi.org/10.1080/10383441.2013.10854773
• Martin FA; O'Connell A, 2013, 'Charities: Commercial Activity, Competitive Neutrality and Tax' The Tax Specialist, vol. 16, pp. 98 - 103, http://search.informit.com.au/documentSummary;dn=841486170540785;res=IELBUS
• Martin FA, 2013, 'The Tanami Gold NL Mining Agreement with Tjurabalan: An Example of How a Small Native Title Group Invests its Mining Funds' Indigenous Law Bulletin, vol. 8, pp. 22 - 26, http://search.informit.com.au/documentSummary;dn=490962715697188;res=IELIND
• Martin FA; O'Connell A; Chia J, 2013, 'Law, policy and politics in Australia's recent not-for-profit sector reforms' Australian Tax Forum Journal, vol. 28, pp. 289 - 314, http://www.taxinstitute.com.au/publications/australian-tax-forum
• Martin FA, 2013, 'A history of the Australasian Tax Teachers Association' Journal of the Australasian Tax Teachers Association, vol. 8, pp. 31 - 55, http://search.informit.com.au/documentSummary;dn=240114284239031;res=IELBUS
• Martin FA, 2013, 'Does CGT event C2 apply when a beneficiary's interest in a trust ends?' Taxation in Australia, vol. 48, pp. 318 - 320, http://search.informit.com.au/documentSummary;dn=832113785997910;res=IELAPA
• Martin FA; Murray I, 2013, 'The 'Direct' Requirement for a Public Benevolent Institution - Does the Hunger Project Case confirm it never applied?' Journal of Australian Taxation, vol. 15, pp. 161 - 183, http://search.informit.com.au/documentSummary;dn=769626060988897;res=IELAPA
• Martin FA; Morse B; Hocking B, 2011, 'The Taxation Exemption of Canadian Indians as Governments and Individuals: How does this compare with Australia and New Zealand?' Common Law World Review, vol. 40, pp. 119 - 143
• Martin FA, 2011, 'The Legal Concept of Charity and its Expansion after the Aid/Watch Decision' Cosmopolitan Civil Societies: An Interdisciplinary Journal, vol. 3, pp. 20 - 33, http://dx.doi.org/10.5130/ccs.v3i3s.2170
• Martin FA, 2011, 'Recent Federal Court Decision Highlights the Use of an Income Tax Exempt Structure to Facilitate Face-to Face Banking and other Services in Remote Communities' Indigenous Law Bulletin, vol. 7, pp. 20 - 23, http://www.austlii.edu.au/au/journals/IndigLawB/2011/49.pdf
• Martin FA, 2010, 'Local Government Rates Exemptions for Indigenous Organisations: The Complexities of a State by State System' Australian Indigenous Law Review, vol. 14, pp. 35 - 45, https://ros.unsw.edu.au/objects.html?as=1&am=false&cid=1
• Martin FA, 2010, 'An Analysis of the Exemption from Income Tax of Canadian Indians either as Individuals or Bands' Journal of the Australasian Tax Teachers Association, vol. 5, pp. 1 - 9, http://www.austlii.edu.au/au/journals/JlATaxTA/2010/8.html
• Martin FA, 2010, 'The Legal Concept of Charity in the Context of Australian Taxation Law: The Public Benefit and Commercial Activity, Important Issues for Indigenous Charities’' Australian Tax Forum Journal, vol. 25, pp. 277 - 302, http://search.informit.com.au/documentSummary;dn=201100254;res=IELAPA
• Martin FA, 2010, 'The Henry Review’s recommendations for the Not-For-Profit Sector' The Tax Specialist, vol. 14, pp. 18 - 25
• Martin FA, 2010, 'Native Title Payments and their Tax Consequences: Is the Federal Government’s Recommendation of a Withholding Tax the Best Approach' University of New South Wales Law Journal, vol. 33, pp. 685 - 713, http://www.austlii.edu.au/au/journals/UNSWLawJl/2010/29.html
• Martin FA, 2010, 'Obtaining a Tax Exemption as a Community Service Provider' Weekly Tax Bulletin, pp. 1459 - 1461
• Martin FA; Sharp A, 2009, 'Charitable purpose or the need for a public benefit: A comparison of the tax treatment of Australian and New Zealand Charities for Indigenous Peoples' Australian Tax Forum Journal, vol. 2009, pp. 207 - 233, https://www.taxinstitute.com.au/australian-tax-forum/charitable-purpose-and-the-need-for-a-public-benefit-a-comparison-of-the-tax-treatment-of-australian-and-new-zealand-charities-for-indigenous-peopl
• Martin FA, 2009, 'Is it time for an independent regulator of the non-profit sector?' The Tax Specialist, vol. 12, pp. 149 - 159, http://www.taxinstitute.com.au/tax-specialist/is-it-time-for-an-independent-regulator-of-the-non-profit-sector-in-australia-
• Martin FA; Collier K; Carlon SA, 2009, 'Mentoring First Year Distance Education Students in Taxation Studies' Legal Education Review, vol. 19, pp. 217 - 234, http://www.austlii.edu.au/au/journals/LegEdRev/2009/10.html
• Martin FA; Sharp A, 2009, 'The family connection when a charity is for the advancement of indigenous peoples: Australia and New Zealand Compared' Land, Rights, Laws: Issues of Native Title, vol. 4, pp. 1 - 12, http://www.austlii.edu.au/au/journals/LRightsLaws/2009/4.html
• Martin FA, 2008, 'Australian Assignment of Dividends to Nonresident Shareholders' Tax Notes International, vol. 50, pp. 693 - 695, http://www.taxinstitute.com.au/7A6F0825-B0D8-ACC3-A5E8F2494CFB0996
• Martin FA, 2007, 'Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test' E - Journal of Tax Research, vol. 5, pp. 59 - 70, http://www.austlii.edu.au/au/journals/eJlTaxR/2007/3.html
• Martin FA, 2007, 'Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?' Indigenous Law Bulletin, vol. 6, pp. 11 - 14, http://www.austlii.edu.au/au/journals/IndigLawB/2007/52.html
• Martin FA, 2007, 'Prescribed Bodies Corporate under the Native Title Act 1993 (Cth): Can They be Exempt from Income Tax as Charitable Trusts?' University of New South Wales Law Journal, vol. 30, pp. 713 - 730, http://www.unswlawjournal.unsw.edu.au/sites/default/files/40_martin_fiona_2007.pdf
• Martin F; Curran J, 2007, 'Separated Children: A Comparison of the Treatment of Separated Child Refugees Entering Australia and Canada' International Journal of Refugee Law, vol. 19, pp. 440 - 470, http://dx.doi.org/10.1093/ijrl/eem053
• Martin FA, 2006, 'When Refugee Claimants are kept in the dark: Obstacles to see(k)ing asylum in Australia' Australian Journal of Human Rights, vol. 21, pp. 27 - 52
• Martin FA, 2006, 'What`s Public Benefit got to do with it? How the Law in Australia Relating to the Public Benefit Requirement of Charitable Applies to Charities for the Benefit of Australian Indigenous People' Australian Tax Forum Journal, vol. 21, pp. 331 - 362
• Martin FA; Hutchinson T, 2005, 'Mental Health and Human Rights Implications for Unaccompanied Minors Seeking Asylum in Australia' The Journal of Migration and Refugee Issues, vol. 1, pp. 1 - 24, http://heinonline.org/HOL/Page?handle=hein.journals/jmri1&div=4&g_sent=1&collection=journals#
• Martin FA; rodman S, 2004, 'Income Tax Consequences of Property Development' Australian Business Law Review, vol. 32, pp. 207 - 221
• Martin FA, 2004, 'The Commissioner`s Powers of Access in Context: Section 263 of the Income Tax Assessment Act 1936' Taxation in Australia, vol. 39, pp. 308 - 310
• Hutchinson T; Martin F, 2004, 'Australia's human rights obligations relating to the mental health of refugee children in detention' International Journal of Law and Psychiatry, vol. 27, pp. 529 - 547, http://dx.doi.org/10.1016/j.ijlp.2004.08.005
• Martin FA, 2003, 'The interaction between Capital Gains Tax and the Main Residence Exemption: Some Important Issues for Homeowners' Taxation in Australia, vol. 37, pp. 537 - 543
• Martin FA, 2003, 'Using a Problem Based Learning Approach to Enhance and Motivate Learning of Taxation Law' The Law Teacher, vol. 37, pp. 55 - 75, http://dx.doi.org/10.1080/03069400.2003.9993120
• Martin FA, 2003, 'Teaching Legal Problem Solving Skills: A Problem Based Learning Approach Combined with a Computerised Generic Problem' Legal Education Review, vol. 14, pp. 77 - 92, http://www.austlii.edu.au/au/journals/LegEdRev/2003/5.html
• Martin FA, 2003, 'The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises' Worldwide Tax Daily
• Martin FA, 2003, 'The Australian Taxation Office advises when the Goods and Services Tax applies to New Residential Premises' Tax Notes International, pp. 217 - 218
• Martin FA, 2002, 'Capital Gains Tax: What is Meant by Element 4 of an Asset`s Cost Base When in Respect of `Initial Repairs` to Real Estate' Taxation in Australia, vol. 37, pp. 367 - 369
• Martin F, 2002, 'Australia's GST has significant impact on Sale, Lease of Real Property' Worldwide Tax Daily
• Martin FA, 2002, 'Australia's GST has significant impact on Sale, Lease of Real Property' Tax Notes International, pp. 1213 - 1216
• Martin FA, 2001, 'The Goods and Services Tax and its effect on Fundraising in the Not-For-Profit Sector: The Fate of the School Fete' Australian Business Law Review, vol. 29, pp. 477 - 500
• Martin FA, 2001, 'How the ‘Simplified Tax System’ will Affect Depreciation and, Is it worth It?' Taxation in Australia, vol. 36, pp. 245 - 251
• Martin FA, 2001, 'GST: What the Commissioner has to Say about Grants of Financial Assistance to Provide Services to Third Parties’' National Law Review, https://ssrn.com/abstract=2776436
• Martin FA, 2000, 'Goods and Services Tax: Charities and the GST’' The Tax Specialist, vol. 4, pp. 41 - 51, http://search.informit.com.au/documentSummary;dn=200105401;res=IELAPA
• Martin FA, 1999, 'The Goods and Services Tax: The Effect on Property Transactions’' The Tax Specialist, vol. 3, pp. 29 - 39
• Martin FA, 1999, 'Goods and Services Tax: The Effect on Real Estate’' Taxation in Australia, vol. 34, pp. 150 - 152, http://www.taxinstitute.com.au/go/taxation-in-australia/goods-and-services-tax-the-effect-on-real-estate
• Martin FA, 1999, 'Forgotten Reforms: The non-GST ANTS Bills' Taxation in Australia, vol. 33, pp. 375 - 380, http://search.informit.com.au/documentSummary;dn=990706810;res=IELAPA
• Martin FA, 1999, 'The 'Audit' power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936' QUT Law Journal, vol. 1991, pp. 67 - 79
• Martin FA; Hutchinson T, 1997, 'Multi-Modal Delivery Approaches in Teaching Postgraduate Legal Research Courses' Journal of Professional Legal Education, vol. 15, pp. 137 - 167, http://heinonline.org/HOL/Page?collection=journals&handle=hein.journals/proleged15&g_sent=1&div=17
• Martin FA, 1995, 'The Dividing Line between Goodwill and International Reputation: A Comparison of the Law Relating to Passing Off in the United Kingdom, Australia and other Jurisdictions' Journal of Business Law, pp. 70 - 85
• Martin FA, 1995, 'Section 160ZA(4): Does it Really Prevent Double Taxation' Taxation in Australia, vol. 29, pp. 579 - 583
• Martin FA, 1995, 'The Integration of Legal Skills into the Curriculum of the Law Degree: The Queensland University of Technology Perspective' Journal of Professional Legal Education, vol. 13, pp. 45 - 62, http://dx.doi.org/10.2139/ssrn.2845182
• Martin FA; Rodman S, 1994, 'Part IVA and Peabody' QUT Law Journal, vol. 10, pp. 158 - 169, https://lr.law.qut.edu.au/article/viewFile/386/375
• Martin FA, 1994, 'Some Practical Capital Gains Tax Issues Arising Under Wills' The CCH Journal of Australian Taxation, vol. 6, pp. 64 - 71
• Martin FA, 1993, 'Goodwill versus International Reputation: A Move away from the 'Hard Line' Approach in Passing Off in Australia' European Intellectual Property Review, vol. 15, pp. 253 - 255
• Martin FA, 1993, 'Protection of International Business Reputation in Australia' Australian Business Law Review, vol. 22, pp. 317 - 337
• Martin FA, 1990, 'The Myer principles as applied to FCT v Cooling' Australian Current Law Bulletin

Books

• Martin FA, 2014, Income Tax, Native Title and Mining Payments, Wolters Kluwer, CCH, Sydney, Australia, http://www.cchbooks.com.au/income-tax-native-title-and-mining-payments/
• Martin FA; Delany T, 1997, Taxation Law Manual, Australian Tax Practice

Book Chapters

• Martin F, 2014, 'Convergence and divergence with the common law: The public benefit test and charities for indigenous peoples' in Not-for-Profit Law: Theoretical and Comparative Perspectives, pp. 159 - 178
• Martin FA, 2012, 'The income tax exempt charitable structure as a vehicle for holding Australian native title interests Some lessons from New Zealand' in Langton M; Longbottom J (ed.), Community Futures, Legal Architecture: Foundations for Indigenous Peoples in the Global Mining Boom, edn. 1, Routledge, London, pp. 195 - 209
• Martin FA, 2010, 'The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of 'Charity' has affected the Taxation of Charities' in Tiley J (ed.), Studies in the History of Tax Law vol 4, edn. Original, Hart Publishing, Oxford and Portland, pp. 297 - 326
• Martin FA, 2008, 'Income Tax' in Shirlow D (ed.), Australian Master Financial Planning Guide, edn. 11, CCH, Sydney, pp. 1 - 80
• Martin FA, 2008, 'Family Home' in Shirlow D (ed.), Australian Master Financial Planning Guide, edn. 11, CCH, Sydney, pp. 633 - 672
• Martin FA, 2004, 'Family Home' in Australian Master Financial Planning Guide, CCH, pp. 531 - 566
• Martin FA; Chow M, 1999, 'Penalty Tax: Offences' in Australian Master Tax Guide, pp. 1189 - 1218
• Martin FA, 1997, 'Disclosure Obligations to Commonwealth Government Investigatory Authorities' in Cockburn T; Wiseman L (ed.), Disclosure Obligations in Business Relationships, Federation Press, pp. 166 - 188
• Martin FA; Crawford J; Smith D, 1997, 'Integrating Problem Based Learning through the use of Computer Based Education' in Conway J (ed.), Research and Development in Problem Based Learning: Integrity, Innovation, Integration, Lloyd Scott Press, pp. 89 - 97
• Martin FA, 1995, 'Using Continuous Assessment together with a Problem Based Learning Approach to encourage student learning of Taxation Law' in Little P (ed.), Research and Development in Problem Based Learning, Charles Sturt University Press, pp. 347 - 360
• Martin FA, 1995, 'Evaluating the Introduction of Computer Based Modules to PBL Courses' in Research and Development in Problem Based Learning, Charles Sturt University Press, pp. 93 - 107

Conference Papers

• Martin FA, 2015, 'Charities - Political Purposes and Advocacy' in Charities - Political Purposes and Advocacy, Australian Charity Law Association, Brisbane, Queensland, pp. 1 - 20, presented at Australian Charity Law Association, Brisbane, Queensland, 27 - 28 August 2015
• Martin FA, 2015, 'The History of Deductibility of Donations to charity' in The History of Deductibility of Donations to charity, Tax History Conference, Griffith University, Brisbane, Queensland, presented at Tax History Conference, Griffith University, Brisbane, Queensland, 02 - 03 July 2015
• Martin FA, 2015, 'Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?' in Has the Charities Act 2013 changed the common law concept of charitable public benefit and if so how?, Australasian Tax Teachers Association Annual Conference, University of Adelaide, Adelaide, South Australia, presented at Australasian Tax Teachers Association Annual Conference, University of Adelaide, Adelaide, South Australia, 21 - 23 January 2015
• Martin FA; Yong S, 2015, 'Cultural diversity and tax compliance practices of New Zealand small businesses' in Cultural diversity and tax compliance practices of New Zealand small businesses, 29th Conference of the Australian and New Zealand academy of Management, Queenstown , New Zealand, presented at 29th Conference of the Australian and New Zealand academy of Management, Queenstown , New Zealand, 02 - 04 December 2015
• Martin FA, 2014, 'Understanding Tax: An Evaluation of Online Assessment and Feedback as an aid in improving Postgraduate Student Learning' in Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, presented at Australasian Tax Teachers Association Conference, Griffith University, Brisbane, Queensland, Australia, 22 - 24 January 2014
• Martin FA; O'Connell A; Chia JKW, 2012, 'Law Policy and Politics in Australia' in Law Policy and Politics in Australia, 10th International Society for Third Sector Research Conference, Sienna, Italy, presented at 10th International Society for Third Sector Research Conference, Sienna, Italy, 02 - 04 May 2012
• Martin FA; O'Connell A, 2012, 'Charities and Unrelated Business Income' in Charities and Unrelated Business Income, Thomson Reuters Not-for-Profit Law and Regulation Conference, Sydney, presented at Thomson Reuters Not-for-Profit Law and Regulation Conference, Sydney, 17 - 19 October 2012
• Martin FA, 2012, 'Convergence and Divergence with the Common Law: Charities as a vehicle for the Holding of Traditional Lands' in Convergence and Divergence with the Common Law: Charities as a vehicle for the Holding of Traditional Lands, Defining, Taxing and Regulating Not-for-Profits in the 21st Century, University of Melbourne, presented at Defining, Taxing and Regulating Not-for-Profits in the 21st Century, University of Melbourne, 18 - 18 July 2012
• Martin FA, 2011, 'Taxation of Mining Payments on Native Title Land' in Taxation of Mining Payments on Native Title Land, Mining Sector and Native Title Conference, Tonkin Association, Brisbane, presented at Mining Sector and Native Title Conference, Tonkin Association, Brisbane, 01 - 01 July 2011
• Martin FA, 2010, 'Taxation of charities for the advancement of indigenous peoples within the same family: Australia and New Zealand compared' in Taxation of charities for the advancement of indigenous peoples within the same family: Australia and New Zealand compared, Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, pp. 1 - 19, presented at Australasian Tax Teachers Association Conference 2010, UNSW, Sydney, 21 - 22 January 2010
• Martin FA, 2010, 'Taxation of mining payments over Aboriginal Land' in Taxation of mining payments over Aboriginal Land, National Native Title Conference, Canberra, pp. 1 - 25, presented at National Native Title Conference, Canberra, 01 June 2010
• Martin FA, 2010, 'Tax exemptions for Canadian Indians: A comparison with Australian indigenous Peoples and Maoris' in Tax exemptions for Canadian Indians: A comparison with Australian indigenous Peoples and Maoris, Australasian Law Teachers Association Conference, Auckland, New Zealand, pp. 1 - 15, presented at Australasian Law Teachers Association Conference, Auckland, New Zealand, 01 July 2010
• Martin FA, 2010, 'The Henry Review Response to the Not-for-Profit Sector' in The Henry Review Response to the Not-for-Profit Sector, CPA Conference for Not-for-Profits, Brisbane, presented at CPA Conference for Not-for-Profits, Brisbane, 12 - 13 May 2010
• Martin FA, 2009, 'Tax administration of charitable entities that have concessional tax status: Would a charities commission assist?' in Tax and sustainability, ATTA, Christchurch, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 - 21 January 2009, http://pandora.nla.gov.au/tep/23524
• Martin FA, 2009, 'Threshold Issues for Charities and Not-for-Profits' in Threshold Issues for Charities and Not-for-Profits, Not-for-Profit Workshop, Sydney, presented at Not-for-Profit Workshop, Sydney, 01 - 01 July 2009
• Martin FA; Carlon SA, 2008, 'Mentoring first year distance education students in taxation studies' 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 - 25 January 2008
• Martin FA, 2008, 'The History of the Taxation of Charities: How the common law development of a legal definition of 'charity' has affected the taxation definition of charities' in Fourth History of Tax Law Conference, Tax Law History Conference, Lucy Cavendish College, University of Cambridge, presented at Tax Law History Conference, Lucy Cavendish College, University of Cambridge, 07 - 08 July 2008
• Martin FA, 2008, 'Prescribed Bodies Corporate: Can they be Exempt from income Tax as Charitable Trusts?' in Prescribed Bodies Corporate: Can they be Exempt from income Tax as Charitable Trusts?, Indigenous Communities, Economic Development and Tax Symposium, Melbourne University Law School, presented at Indigenous Communities, Economic Development and Tax Symposium, Melbourne University Law School, 26 - 27 February 2008
• Martin FA, 2007, 'Entities that Manage and Maintain Native Title: Can they be Charitbale Trusts?' in Annual Australasian Tax Teachers Conference, Annual Australasian Tax Teachers Conference, Brisbane, Qld, pp. 1 - 16, presented at Annual Australasian Tax Teachers Conference, Brisbane, Qld, 01 - 01 January 2007
• Martin FA, 2006, 'What's Public Benefit got to do with it? How the law in Australia relating to the Public Benefit Requirement of 'Charitable' applies to Charities for the benefit of Australian Aborigines' in What's Public Benefit got to do with it? How the law in Australia relating to the Public Benefit Requirement of 'Charitable' applies to Charities for the benefit of Australian Aborigines, National Native Title Conference, Australian institute of Aboriginal and Torres Strait Islander Studies, presented at National Native Title Conference, Australian institute of Aboriginal and Torres Strait Islander Studies, 24 - 26 May 2006, http://www.taxinstitute.com.au/go/australian-tax-forum/what-s-public-benefit-got-to-do-with-it-how-the-law-in-australia-relating-to-the-public-benefit-requirement-of-charitable-applies-to-charities-fo
• Martin FA; Hutchinson T, 2005, 'Is Australia adhering to its International Human Rights Obligations in Respect to Unaccompanied Minors Seeking Asylum?' in Is Australia adhering to its International Human Rights Obligations in Respect to Unaccompanied Minors Seeking Asylum?, XXIXth International Congress on Law and Mental Health, Paris, presented at XXIXth International Congress on Law and Mental Health, Paris, 02 - 08 July 2005
• Martin FA; Hutchinson T, 2004, 'Children in Criminal Detention in Australia' in Children in Criminal Detention in Australia, Congress of Social Sciences and Humanities: Confluence: Ideas, Identities, Place, Canadian Law and Society Association, presented at Congress of Social Sciences and Humanities: Confluence: Ideas, Identities, Place, Canadian Law and Society Association, 02 - 04 June 2004
• Martin FA; Hutchinson T, 2004, 'Children in Refugee Detention in Australia' in Children in Refugee Detention in Australia, Contemporary Governance and the Question of Social Conference, University of Alberta, Edmonton, Canada, presented at Contemporary Governance and the Question of Social Conference, University of Alberta, Edmonton, Canada, 11 - 13 June 2004
• Martin FA; Field R, 2003, 'Gendered Experiences of Legal Education: A Survey' in Gendered Experiences of Legal Education: A Survey, 19 - 21 June 2003
• Martin FA; Hutchinson T, 2003, 'Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention' in Australia's Human Rights Obligations Relating to the Mental Health of Refugee Children in Detention, 28th International Congress on Law and Mental Health, Sydney, presented at 28th International Congress on Law and Mental Health, Sydney, 28 September - 03 October 2003
• Martin FA, 2001, 'The Goods and Services Tax: the Effect on investment in Real Estate and some International Travel Issues' in The Goods and Services Tax: the Effect on investment in Real Estate and some International Travel Issues, Europe Asia Legal Conference, Positano, Italy, presented at Europe Asia Legal Conference, Positano, Italy, 08 - 14 July 2001
• Martin FA, 1999, 'The Goods and Services Tax and Property Transactions' in Taxation Institute of Australia, Taxation Institute of Australia Property Development Seminar, Brisbane, Queensland, pp. 1 - 22, presented at Taxation Institute of Australia Property Development Seminar, Brisbane, Queensland, 10 - 10 June 1999
• Martin FA; Smith D; Crawford J; Collins D, 1995, 'The Introduction of Problem-based Learning to Students through a Computer Based Education Module.' in The Introduction of Problem-based Learning to Students through a Computer Based Education Module., Inaugural Pacific-Rim First Year Experience Conference, Brisbane, presented at Inaugural Pacific-Rim First Year Experience Conference, Brisbane, 11 - 14 July 1995

Other Academic Work

• Martin FA; Wright E; Stoianoff NP, 2017, Comparative Report Garuwanga: Forming a Competent Authority to protect Indigenous knowledge, UTS, Sydney, UTS - Indigenous Knowledge Forum 2017, Reports
• Martin FA; Manwaring K, 2016, 'Survey on Online Feedback to students: How does it rate?' in Survey on Online Feedback to students: How does it rate?, Corporate Law Teachers Association Conference, UNSW, Australia, presented at Corporate Law Teachers Association Conference, UNSW, Australia, 31 January - 02 February 2016
• Martin FA; Nehme M, 2016, 'Social Entrepreneurs An Evaluation of the Pty Ltd Company from a corporation law and taxation law perspective' in Social Entrepreneurs An Evaluation of the Pty Ltd Company from a corporation law and taxation law perspective, Building the New Economy Activism, Enterprise and Social Change, Sydney, New South Wales, Australia, presented at Building the New Economy Activism, Enterprise and Social Change, Sydney, New South Wales, Australia, 16 - 17 August 2016
• Martin FA; Barker S, 2016, 'Accountability and Transparency of Charities in New Zealand and Australia Two Charities Commissions' in Accountability and Transparency of Charities in New Zealand and Australia Two Charities Commissions, 12th International Conference of the International Society for Third Sector Research, Ersta Skondal University College, Stockholm Sweden, presented at 12th International Conference of the International Society for Third Sector Research, Ersta Skondal University College, Stockholm Sweden, 28 June - 01 July 2016
• Martin FA, 2016, 'The History of the development of the Tax Deduction for gifts in Australia 1788 to 1927' in The History of the development of the Tax Deduction for gifts in Australia 1788 to 1927, Charity Association of Australia and New Zealand Annual Conference, Melbourne, Victoria, Australia, presented at Charity Association of Australia and New Zealand Annual Conference, Melbourne, Victoria, Australia, 25 - 26 August 2016
• Martin FA; Connor M, 2016, 'Teaching Taxation Law Using A Modified Problem Based Learning approach and the smart sparrow learning environment' in Teaching Taxation Law Using A Modified Problem Based Learning approach and the smart sparrow learning environment, UNSW Learning and Teaching Forum, UNSW, Australia, presented at UNSW Learning and Teaching Forum, UNSW, Australia, 31 - 31 October 2016
• Andrews M; Martin F, 2016, A tax transparency code: A report to the government, Reports
• Martin FA; Connor M, 2015, 'Using Adaptive Online Lessons to Support Students Learning by Mistakes in Taxation Law' in Using Adaptive Online Lessons to Support Students Learning by Mistakes in Taxation Law, UNSW Learning and Teaching Forum Blended Learning: Past, Present and Future, UNSW, Sydney, Australia, presented at UNSW Learning and Teaching Forum Blended Learning: Past, Present and Future, UNSW, Sydney, Australia, 15 - 16 October 2015
• Martin FA; Morgan B; Greig A; Bennett S, 2014, Legal Models Working Group, Reports
• Martin FA; Connor M, (eds.), 2013, 'The learning pathway: Online feedback using Grademark' in The learning pathway: Online feedback using Grademark, UNSW, UNSW, Australia, presented at Learning and teaching forum: Engaging students in the blended learning landscape, UNSW, Australia, 01 - 01 November 2013
• Martin FA, 2013, 'Tax issues relating to charities and not-for-profits' in Tax issues relating to charities and not-for-profits, Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, presented at Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, 23 - 25 January 2013
• Martin FA, 2009, 'The Threshold Issues and Income Tax Status' in The Threshold Issues and Income Tax Status, Not-for-profit and Charitable Organisations, Swissotel, Sydney, Australia, presented at Not-for-profit and Charitable Organisations, Swissotel, Sydney, Australia, 28 - 28 July 2009

Current Courses Taught

• TABL5582 Taxation of Business Entities

Research Grants

• ARC Early Career Research Grant 2016: “Cutting red tape around donations: A new model for deductible gifts” $292, 251
• ARC Linkage 2016: 'Garuwanga: Forming a Competent Authority to protect Indigenous knowledge' $244,000
• Centre For Social Impact, UNSW ‘Cutting Red Tape around donations: A New Model for Deductible Gifts’ $10,000
• 2009: UNSW Research Linkages Grant 'Liaising with Academics at the University of Hong Kong regarding Comparative issues in Charity Law'
• 2008-2009: UNSW Law Faculty Research Grant 'Taxation Issues for Indigenous Charities: Interviews'
• UNSW Law Faculty Grant 'The interrelationship between taxation, commercial and indigenous considerations for traditional land owners establishing entities to manage native title interests and commercial undertakings'

Memberships - Company Boards, Professional Associations

• Chartered Tax Adviser Taxation Institute
• Member Australasian Law Teachers Association
• Member Australasian Tax Teachers Association
• Member International Society for Third Sector Research
• Member Law and Society Association, USA

Media Releases

• Business School represented at the biggest Indigenous Business Networking Conference
• ARC Linkage Project grants 2016
• UNSW experts give their analysis of the 2016 Budget
• Experts available for the Federal Budget 2016
• Associate Professor Fiona Martin joins Working Party of Federal Board of Taxation
• Business School Researchers win $2 million in grants
• Did the 2013 budget share the pain?
• Will the budget deliver on burden sharing?
• Fiona Martin analyses native title benefits
• Are charities a vehicle for tax avoidance?

Awards

Research Prizes

• Wolters Kluwer/Australasian Tax Teachers Award for best doctrinal research on taxation law (publication of PhD as book Income Tax, Native Title and Mining Payments, 2014)
• Graham Hill Memorial Prize, International Fiscal Association for doctoral studies in comparative international tax (Fully funded participation in the IFA Congress and poster session Vancouver, Canada, 2009)

Teaching Awards

• QUT Law Faculty Commendation for teaching 2003
• QUT Vice-Chancellors Award for Excellence in the area of Teaching performance and Leadership, 1998
• Finalist Prime Minister’s National Awards for University Teaching, 1999