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ItemTaxation of Charities and Not-for-ProfitsO'Connell, Ann Margaret ( 2021)This thesis is based on scholarly work which consists of a sole-authored book, Taxation of Charities and Not-for-Profits, published by LexisNexis in 2020, a number of chapters in books, and articles in highly regarded journals as well as submissions to government and other bodies on taxation of NFPs. I was also the lead Chief Investigator on and Australian Research Council Project, Defining, Regulating and Taxing Not-for-Profits in the 21st Century (2010 to 2014) that culminated in an edited collection of international contributions, Not-for-Profit Law, published by Cambridge University Press in 2014 of which I was co-editor. The principal aim of my research has been to identify complex issues in the field of taxation of charities and NFPs, and to put forward solutions for policy development. My general thesis is that the important charitable and NFP sector is shaped, at least in part, by taxation laws that have developed with scant policy analysis and lack of appetite for reform. The result is a system that is overly complex, contains many anomalies and does not take account of changing social and economic conditions. Although there is significant scholarship relating to the law of charity and the NFP sector more broadly, both in Australia and elsewhere, there has been a lack of scholarship relating to taxation despite the fact that taxation shapes much of the jurisprudence in the area and that the fiscal impact of the tax relief continues to grow. My scholarship in this area is unique as most of those working in the area are concerned with charity law more generally.
ItemInternational civil litigation: Balancing foreign interests and private rightsGarnett, Richard Lyndon ( 2019)Foreign elements, expressed in the form of laws, judgments and jurisdictional claims, should be given equal recognition to local interests in the adjudicative process but not so as to thwart the legitimate vindication of private rights. Hence, when defining the boundary of substance and procedure in private international law, procedure should be confined to matters of court process to give wide operation to foreign laws and in the context of jurisdiction, courts should decline to adjudicate where the defendant or action has slender links with the forum. Where however foreign interests operate to defeat the pursuit of legitimate private rights, such as in the case of state immunity and embassy employees or defendants who are victims of fraudulent court judgments abroad, then such interests should be accorded less deference.