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Fiona Martin

Professor, Admitted as a solicitor of the Supreme Court of New South Wales Federal Court and High Court of Australia.

School of Taxation ＆ Business Law - PhD (UNSW), LLM (Hons) (USyd), LLB (Hons) (UTS), CTA, The Tax Institute

Expertise

Professor Martin is an internationally recognised expert on taxation issues, particularly those relating to charities and not-for-profits. She has published extensively in this area and on income tax issues relating to indigenous Australians who receive mining payments, the goods and services tax and taxation issues relating to real estate. Her doctoral research was awarded the International Fiscal Association research prize and the Wolters Kluwer Australasian Tax Teachers Doctoral Series Award. It is published by Wolters Kluwer as Income Tax, Native Title and Mining Payments (2014). Professor Martin's other areas of research include international human rights, legal education, governance of legal structures and social entrepreneurs and she has published many scholarly articles in these areas.

Professor Martin has been awarded two Australian Research Council Grants together with other prestigious external funding. She is regularly invited to present her research at national and international conferences such as the International Society of Third Sector Research Biennial Conference and the North American Law & Society Conference.

Professor Martin is recognised by her peers and students as an outstanding teacher and has been the recipient of several University teaching awards including the QUT Vice-Chancellors Award for University Teaching. She was a finalist in the prestigious Prime Minister's National Awards for University Teaching. She has developed several online and computer based education tools to assist students in understanding taxation law and legal problem solving and has published extensively in the legal education area. She is particularly focused on how adaptive e-Learning software such as SmartSparrow can be used to scaffold student learning and provide feedback on how students learn to academics so that their approaches to teaching and learning can be improved.

Professor Martin's industry experience spans across both the private and government spheres of legal practice. She has worked for private law firms and for the Commonwealth Attorney-General and as such engaged in high level taxation law litigation work. She regularly engages with industry and in 2015 was an expert project team member of the Board of Taxation. This project produced guidelines for the reporting of taxation by large multi-national corporations. Her pro bono work ranges from working with charities and NFPs to being part of the Indigenous Community Development Corporation working party whose membership includes the National Native Title Council and the Minerals Council of Australia.

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.

Selected Publications

Martin FA; Todd T, 2018, 'The Income Tax Exemption of Charities and Tax Deductibility of Charitable Donations: United States of America and Australia compared', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 2018, pp. 667 - 699
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, vol. 38, pp. 195 - 221
Yong S; Martin FA, 2017, 'Tax Compliance of Ethnic Minority Immigrant Entrepreneurs: A Social Capital Perspective', eJournal of Tax Research, vol. 15, pp. 51 - 76
Martin FA; Nehme M; Baker S; Seymour E, 2017, 'The Rise and Fall (?) of two Charities Commissions: How common law countries can learn from the experiences in New Zealand and Australia', New Zealand Universities Law Review, vol. 27, pp. 1185 - 1214

Journal Articles

Martin F, 2020, 'The Case for Specific Exemptions from the Goods and Services Tax: What should we do about Food, Health and Housing?', eJournal of Tax Research
Moran M; Seibert K; Adams C; Martin F, 2020, 'User needs and the building blocks of regulation: Using participatory design to prototype social enterprise legal structures in Australia', Public Policy and Administration
Martin F; Cahill A; Wright E; Stoianoff N, 2019, 'An international approach to establishing a competent authority to manage and protect traditional knowledge', Alternative Law Journal, vol. 44, pp. 48 - 55, http://dx.doi.org/10.1177/1037969X18815254
Martin F, 2019, 'Unincorporated Associations: Legal and Tax Consequences', Taxation in Australia, vol. 53, pp. 420 - 423, https://search.informit.com.au/documentSummary;dn=280450555223755;res=IELAPA
Mann R; Martin F; Butcher B, 2019, 'Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis', The Florida Tax Review, vol. 2019, pp. 238 - 310
Mann R; Martin F; Butcher B, 2019, 'Saving the Planet by Cutting Corporate Taxes: A Comparative Case Study Analysis', The Florida Tax Review, vol. 2019, pp. 1 - 72
Nehme M; Martin F, 2019, 'Social Entrepreneurs: An evaluation of the proprietary limited company from a corporation's law and taxation law perspective', Australian Law Journal and Reports, vol. 93, pp. 126 - 144
Martin F, 2019, 'Collection and Administration of Taxes during the reign of King George III: The example of Jane Austen’s Brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816', British Tax Review, vol. 2019, pp. 651 - 670
Martin FA, 2018, 'Tax deductibility of philanthropic donations: reform of specific listing provisions in Australia', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 33, pp. 533 - 550
Martin FA; Todd T, 2018, 'The Income Tax Exemption of Charities and Tax Deductibility of Charitable Donations: United States of America and Australia compared', Australian Tax Forum: a journal of taxation policy, law and reform, vol. 2018, pp. 667 - 699
Martin F, 2018, 'Riding the Wave of Law Reform: Advocacy as a Charitable Purpose under Australian Law', Charity Law & Practice Review, vol. 20, pp. 37 - 64
Martin F; O'Connell A, 2018, 'Crowdfunding: What are the tax issues?', Journal of Australian Taxation, vol. 20, pp. 16 - 33
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, vol. 38, pp. 195 - 221
Yong S; Martin FA, 2017, 'Tax Compliance of Ethnic Minority Immigrant Entrepreneurs: A Social Capital Perspective', eJournal of Tax Research, vol. 15, pp. 51 - 76
Martin FA; Connor M, 2017, 'Using Blended Learning to Aid Law and Business Students' Understanding of Taxation Law Problems', Journal of the Australasian Tax Teachers Association, vol. 12, pp. 53 - 76, https://www.business.unsw.edu.au/About-Site/Schools-Site/Taxation-Business-Law-Site/jattavolumes/3-martin-and-connor-using-blended-learning.pdf
Martin FA; Nehme M; Baker S; Seymour E, 2017, 'The Rise and Fall (?) of two Charities Commissions: How common law countries can learn from the experiences in New Zealand and Australia', New Zealand Universities Law Review, vol. 27, pp. 1185 - 1214
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 the Australasian Tax Teachers Association, vol. 10, pp. 1 - 19, https://ssrn.com/abstract=2711563
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, http://dx.doi.org/10.1177/1037969X1504000109
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; Tran-Nam B, 2012, 'The mining withholding tax under Division 11C of the Income Tax Assessment Act 1936: It may be simple but is it equitable?', Australian Tax Forum Journal, vol. 27, pp. 149 - 174, http://www.taxinstitute.com.au/australian-tax-forum/the-mining-withholding-tax-under-division-11c-of-the-income-tax-assessment-act-1936-it-may-be-simple-but-is-it-equitable
Martin FA; Hannah F, 2012, 'Some Legal Issues in Austen', Sensibilities, vol. 44, pp. 69 - 81
Martin FA, 2012, 'An Indigenous Economic Development Corporation: How does this compare to a Charity?', Indigenous Law Bulletin, vol. 7, pp. 12 - 16
Martin FA, 2012, 'Advocacy in Charity: A Breakaway from the Common Law', Social Space, vol. 2012, pp. 76 - 81
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 FA; 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 F, 2006, 'When refugee claimants are kept in the dark: obstacles to see(k)ing asylum in Australia', Australian Journal of Human Rights, vol. 12, pp. 27 - 51, http://dx.doi.org/10.1080/1323238X.2006.11910812
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
Martin FA; Hutchinson T, 2004, 'Australia`s Human Rights Obligations Relating to the Mental Health of Refugee Children in Dentention', 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 FA, 2018, 'The Major Tax Concessions Granted to Charities in Australia, New Zealand, England, the United States of America and Hong Kong: What Lessons Can We Learn?', in Harding M (ed.), Research Handbook on Not-For-Profit Law, Edward Elgar, pp. 463 - 483
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, http://dx.doi.org/10.1017/CBO9781107282117.010
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 F, 2019, 'GST: The Case for Selected Exemptions', Sydney, NSW, pp. 1 - 25, presented at Where Policy Meets Reality: A conference to take stock of the Australian GST on its 20th Anniversary, Sydney, NSW, 25 March 2019 - 26 March 2019
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 August 2015 - 28 August 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 December 2015 - 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 January 2014 - 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 May 2012 - 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 October 2012 - 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 July 2012 - 18 July 2012
Martin FA, 2012, 'Issues relating to taxation of Mining Payments to Traditional Owners in the Northern Territory of Australia', Hawaii, USA, presented at Law and Society Conference, Hawaii, USA, 06 June 2012 - 08 June 2012
Martin FA, 2012, 'A New Income Tax Exempt Entity: The Indigenous Economic Development Corporation', University of Western Australia, Perth, Western Australia, pp. 1 - 10, presented at Indigenous Business, Enterprise and Corporations Conference, Perth, Western Australia, 03 December 2012 - 04 December 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 July 2011 - 01 July 2011
Martin FA; Tran-nam B, 2011, 'The Mining Withholding Tax in respect of Mining Payments from Aboriginal Land', Melbourne, presented at 23rd Australasian Tax Teachers Association, Melbourne, 17 January 2011 - 19 January 2011
Martin FA, 2011, 'The Impact of the High Court Aid/Watch Decision on Charity Law', Sydney, presented at UTS, Aid/Watch Forum, Sydney
Martin FA, 2011, 'The Scope and Regulation of the Not-for-profit Sector', Melbourne, presented at Australian Charity Law Association Annual Conference, Melbourne
Martin FA, 2011, 'Taxation Issues and Native Title Payments', Brisbane, presented at Tonkin's Native Title Forum 2011, Brisbane, 29 August 2011 - 30 August 2011
Martin FA, 2011, 'The Use of Charities by Australian Traditional Owners in the Northern Territory to Receive Mining Payments', Sanur, Bali, Indonesia, presented at Seventh International Society for Third Sector Research Asia Pacific Regional Conference, Sanur, Bali, Indonesia, 24 November 2011 - 26 November 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 January 2010 - 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 May 2010 - 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, Sydney, presented at 21st Annual Australasian Tax Teachers Association Conference, Christchurch, 19 January 2009 - 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 July 2009 - 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 January 2008 - 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 July 2008 - 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 February 2008 - 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, -
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 May 2006 - 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 July 2005 - 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 June 2004 - 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 June 2004 - 13 June 2004
Martin FA; Field R, 2003, 'Gendered Experiences of Legal Education: A Survey', in Gendered Experiences of Legal Education: A Survey, 19 June 2003 - 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 2003 - 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 July 2001 - 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 June 1999 - 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 July 1995 - 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, https://docs.wixstatic.com/ugd/123ed3_fd5835926b0549538ecabd821cd50b1a.pdf
Andrews M; Martin F, 2016, A tax transparency code: A report to the government
Martin FA; Morgan B; Greig A; Bennett S, 2014, Legal Models Working Group
Martin FA; Connor M, 2016, 'Teaching Taxation Law Using A Modified Problem Based Learning approach and the smart sparrow learning environment', UNSW, Australia, presented at UNSW Learning and Teaching Forum, UNSW, Australia, 31 October 2016 - 31 October 2016
Martin FA; Connor M, 2015, 'Using Adaptive Online Lessons to Support Students Learning by Mistakes in Taxation Law', UNSW, Sydney, Australia, presented at UNSW Learning and Teaching Forum Blended Learning: Past, Present and Future, UNSW, Sydney, Australia, 15 October 2015 - 16 October 2015
Martin FA; Connor M, (eds.), 2013, 'The learning pathway: Online feedback using Grademark', UNSW, Australia, presented at Learning and teaching forum: Engaging students in the blended learning landscape, UNSW, Australia, 01 November 2013 - 01 November 2013
Martin F, 2013, An analysis of the income tax implications of mining payments to traditional land owners and Five proposals for legal reform
Martin FA; Nehme M, 2019, 'Social Entrepreneurs An Evaluation of the Pty Ltd Company from a corporation law and taxation law perspective', presented at Building the New Economy Activism, Enterprise and Social Change, Sydney, New South Wales, Australia, 16 August 2016 - 17 August 2016
Martin FA; Mann R; Butcher B, 2019, 'Environmental Taxes and company tax rates', presented at Australasian Tax Teachers Association Annual Conference, 16 January 2019 - 18 January 2019
Martin FA, 2018, 'Silencing of environmental charities: A Three Strand Critique', presented at 14th International Congress of Qualitative Inquiry, Urbana-Champaign, University of Illinois, Illinois, 16 May 2018 - 19 May 2018
Martin FA, 2018, 'Income Tax Issues Relating to Crowdfunding in Australia', presented at Annual Meeting of Law and Society Association Toronto 2018, Toronto, Canada, 07 June 2018 - 10 June 2018
Mann R; Martin FA; Butcher B, 2018, 'Corporate Social Responsibility and environmental taxes', presented at 19th Global Conference on Environmental Taxation, Madrid, Spain, 26 September 2018 - 28 September 2018
Martin FA; Connor M, 2017, 'adaptive e-Learning', presented at Research in Legal Education conference, Law Faculty, UNSW, Sydney, 03 December 2017 - 05 December 2017
Martin FA; Todd T, 2017, 'The Tax Deductibility of Gifts to charities: A USA v Australia comparison', presented at 2018 International Law & Society Conference, Mexico city, Mexico, 20 June 2017 - 24 June 2017
Martin FA; Manwaring K, 2016, 'Survey on Online Feedback to students: How does it rate?', presented at Corporate Law Teachers Association Conference, UNSW, Australia, 31 January 2016 - 02 February 2016
Martin FA; Barker S, 2016, 'Accountability and Transparency of Charities in New Zealand and Australia Two Charities Commissions', presented at 12th International Conference of the International Society for Third Sector Research, Ersta Skondal University College, Stockholm Sweden, 28 June 2016 - 01 July 2016
Martin FA, 2016, 'The History of the development of the Tax Deduction for gifts in Australia 1788 to 1927', presented at Charity Association of Australia and New Zealand Annual Conference, Melbourne, Victoria, Australia, 25 August 2016 - 26 August 2016
Martin FA, 2013, 'Tax issues relating to charities and not-for-profits', presented at Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, 23 January 2013 - 25 January 2013
Martin FA, 2009, 'The Threshold Issues and Income Tax Status', presented at Not-for-profit and Charitable Organisations, Swissotel, Sydney, Australia, 28 July 2009 - 28 July 2009
Martin F, 2019, How Are the Entities specifically Listed in the Income Tax Act Selected? The Case for Reform of Tax Deductibility of Donations
Martin F, 2019, How are entities specifically listed in the Income Tax Act selected? The case for reform of tax deductible donations
Stoianoff NP; Cahill A; Wright E; Collings N; Martin F, 2019, Submission to NSW state government Proposed National Indigenous Arts and Cultural Authority

Fiona Martin

Professor, Admitted as a solicitor of the Supreme Court of New South Wales Federal Court and High Court of Australia.

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